FAQs on Form 990 Series

Are churches exempt from filing Form 990?

Typically churches, including integrated auxiliaries, conventions, or associations of churches, are automatically recognized as tax exempt and aren't required to apply for exemption status or retain status by annually filing 990 forms. Tax-exempt churches with gross receipts less than $50,000 or less have to e-file IRS Form 990-N (e-Postcard), but the majority of churches are exempt from filing 990 forms.

Related Questions

What information is required to complete Form 990?

What is the deadline for Form 990?

What are "gross receipts"?

What are the penalties for not filing?

What is an "accounting period"?

Last modified 04 Aug 2017 17:08 EST