Tax Exempt Organizations must generally file Form 990 (or Short Form 990 EZ), Return of Organization Exempt from Income Tax.
Beginning for tax year 2007, Small tax-exempt organizations that previously were not required to file due to gross receipts of $25,000 or less must now file Form 990-N. Form 990 must be electronically filed. There is no paper 990N. An organization required to file Form 990N can choose to file Form 990 or 990EZ instead.
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