Wiener and Wiener LLP
With Offices In Allentown And West Palm Beach, We Serve Throughout Eastern Pennsylvania And Florida

Tax Exempt Entity Filing

Tax Exempt organizations are reminded of the requirement to file their annual information returns by May 15, 2018, or risk having their federal tax-exempt status revoked. Many small organizations can file Form 990-n (the e-postcard) to meet their annual filing requirement.

IRS has cautioned tax-exempts not to include Social Security numbers or other unneeded personal information on their Form 990 and to file electronically when possible.

Which annual return a tax-exempt organization needs to file generally depends on its gross receipts, total assets, or the type of organization it is. For example:

  • An organization with annual gross receipts of $200,000 or more, or total assets of $500,000 or more at the end of the tax year, must file Form 990, Return of Organization Exempt from Income Tax.
  • An organization with annual gross receipts of less than $200,000 and total assets of less than $500,000 at the end of the tax year may file Form 990-EZ, Short Form Return of Organization Exempt from Income Tax, instead of Form 990.
  • Organizations that normally have $50,000 or less in annual gross receipts must file either Form 990-N (e-Postcard), or can choose to file Form 990 or Form 990-EZ instead. Organizations must file Form990-N electronically. Supporting organizations can't file Form 990-N.
  • All private foundations file Form 990-PF.

For more information see IRS News Release 2018-117.

No Comments

Leave a comment
Comment Information


Allentown Office
512 Hamilton Street
400 Commonwealth Building
Allentown, PA 18101

Phone: 610-821-8600
Fax: 610-821-8635
Allentown Law Office Map

West Palm Beach Office
1615 Forum Place, Suite 3A
West Palm Beach, FL 33401

Phone: 610-821-8600
Fax: 561-683-1559
Map & Directions