Which 990 you file
990-N (postcard) for gross receipts under $50,000. 990-EZ for receipts between $50,000 and $200,000 with assets under $500,000. Full 990 for everything else. Private foundations file 990-PF.
State charity registration
Most states require nonprofits soliciting donations from residents to register with the state's charity bureau. Florida, California, New York, and Illinois have active enforcement. We track and file.
Have a specific situation?
Call the office and a human answers.
Payroll and board compensation
Key employees' compensation, board members' expense reimbursements, and related-party transactions all require Schedule J or L disclosures on the 990.
Common questions
- What happens if we miss filing a 990 three years in a row?
- Automatic revocation of 501(c)(3) status. Reinstatement requires reapplication and often back-tax liability for years out of compliance.