How to Fill Out IRS Form 990-EZ (w/Examples) + FAQs

IRS Form 990-EZ is the Short Form Return of Organization Exempt From Income Tax that small and mid-sized nonprofits file each year with the Internal Revenue Service to report their money, mission, and leaders. You can file it if your group is tax-exempt under section 501(c), 527, or 4947(a)(1), and your gross receipts are under $200,000 with total assets under $500,000 at year-end.

This return is how the public, donors, and the government see your nonprofit. Most people who look up a charity read its Form 990 or 990-EZ first, so a sloppy return can shape how your group is judged. The current version is the 2025 Form 990-EZ, created 5/2/25, and it must be filed electronically by the 15th day of the 5th month after your year ends. Each year, the IRS automatically revokes the tax-exempt status of hundreds of thousands of groups that miss three filings in a row, which makes this one form a matter of survival for your nonprofit.

Here is what you will learn in this guide:

• 📋 Who must file Form 990-EZ and who must use a different form instead
• 🧾 A line-by-line walkthrough of every box, from the heading through the signature
• 👥 Three full, filled-out examples using real-world nonprofit scenarios
• 💻 How to e-file, what it costs, and what proof to keep
• ⚠️ The most common mistakes that trigger penalties or rejection, and how to dodge them

What the Form Is and Who Must File It

Form 990-EZ is an annual information return required under section 6033 of the Internal Revenue Code. It tells the IRS how much money your nonprofit took in, what it spent, what it owns, what it does, and who runs it. Unlike a tax return, it usually does not come with a tax bill, because exempt groups do not pay income tax on their mission-related money. Instead, it keeps your group accountable and your exemption alive.

You can file Form 990-EZ if your nonprofit had gross receipts of less than $200,000 and total assets of less than $500,000 at the end of the tax year. Gross receipts are all the money you took in from every source, before subtracting any costs. If you cross either line, you must file the full Form 990 instead. If your gross receipts are normally $50,000 or less, you may instead submit the simple Form 990-N e-Postcard, though you can still choose to file the 990-EZ.

Some groups can never use the 990-EZ no matter how small they are. Sponsoring organizations of donor advised funds, groups that run a hospital facility, section 501(c)(29) nonprofit health insurance issuers, and certain controlling organizations under section 512(b)(13) must file the full Form 990. Private foundations file Form 990-PF, and a parent filing one return for many chapters must use Form 990, not the 990-EZ. A section 509(a)(3) supporting organization must file a 990 or 990-EZ even if it is tiny.

The form has six parts. Parts I through V must be done by every filer, while Part VI is only for section 501(c)(3) groups and section 4947(a)(1) trusts. Many filers also attach schedules, such as Schedule A for public charity status or Schedule O for required explanations. Getting the right form and the right schedules is the first real decision you make.

Before You Start: Documents and Information You Need

Filling out Form 990-EZ goes faster when you gather your paperwork first. The form pulls from your books, your prior return, and your governing records, so chasing each item mid-filing wastes time and invites errors. The IRS can charge a penalty for an incomplete return, so a missing number is not a small problem.

Here is your pre-filing checklist:

• Your Employer Identification Number (EIN), because the IRS matches your return to your exempt record by EIN, and a wrong one can route your filing to the wrong account or reject it.
• Your prior-year Form 990-EZ, because line 19 must match last year’s end-of-year net assets, and a mismatch flags your return for review.
• A year-end financial statement or trial balance, because Part I and Part II come straight from your revenue, expense, asset, and liability totals.
• A list of all contributions, grants, and gifts, because line 1 needs the total and Schedule B may need the donors.
• Records of fundraising events and gaming, because lines 6a–6c need gross income and direct expenses, and over $15,000 triggers Schedule G.
• A roster of every officer, director, trustee, and key employee, because Part IV lists each one even if they earned nothing.
• Payroll and contractor records (W-2s, 1099-NEC), because lines 12 and 13 and Part VI tables report compensation.
• A description of your three biggest programs and who they served, because Part III asks for accomplishments and the cost of each.
• Your tax-exempt status and subsection (for example, 501(c)(3) or 501(c)(6)), because the heading and which parts you complete depend on it.
• Your state charity registration details, because line 41 asks which states get a copy of this return.

If any item is missing, the safest move is to find it before you file. A blank line that should hold a number, even a zero, can make the IRS treat the return as not filed.

Where to Get the Form and How to Access It

You can view the official form and its line numbers at the IRS page for the 2025 Form 990-EZ PDF, and the matching rules at the 2025 Instructions for Form 990-EZ. The PDF is for reading and planning only. You cannot print it, fill it in by hand, and mail it, because the IRS requires Form 990-EZ to be filed electronically.

To actually file, you must use IRS-authorized e-file software made for exempt organizations. The IRS lists approved providers on its e-file for charities page. Many providers charge a flat fee based on your gross receipts, often between $50 and $200 for a 990-EZ, while a few offer free filing for the smallest groups. The software walks you through the same lines shown in the PDF and attaches your schedules for you.

Reading the blank form alongside the software is the smart way to work. The on-screen tool may reorder or rename a field, so keeping the official PDF open lets you confirm you are answering the line the IRS actually asks. The instructions also include a help button for many lines, marked on the form, that points you to the exact rule.

Keep in mind that e-filing is only open for the current year and the two prior years. For older years, you may have to paper file, but for a normal on-time 2025 return, e-file is your only path. Pick your provider early so a last-minute account setup does not push you past the deadline.

Step-by-Step: How to Fill Out Form 990-EZ Line by Line

This is the heart of the form. Work through it in order, top to bottom, and make an entry on every line that applies, using a zero where the answer is none. Sample entries below are shown in italics so you can tell them apart from instructions.

Heading Item A: Tax Year

What it asks in plain English. This line asks which year your return covers. The form is pre-printed for the 2025 calendar year, with blanks for a fiscal year start and end.

How to answer it. If you run on the calendar year, leave the date blanks empty, since the form already says 2025. If you use a fiscal year, write the month and day your year began in 2025 and the date it ended in 2026.

A specific example answer. The Maple Street Food Bank uses a July fiscal year, so it writes 07/01/2025 as the beginning and 06/30/2026 as the ending.

A nuance or edge case. A brand-new group or one that is closing may have a short year of less than 12 months, and it should still enter the exact start and end dates.

A common mistake and its consequence. Filers sometimes use the wrong year’s form for a fiscal year, which can cause the IRS to reject the return or post it to the wrong period.

A misconception about this field. Many people think every nonprofit runs on the calendar year, but your fiscal year is whatever your governing documents set, and it controls your due date.

Heading Item B: Checkboxes

What it asks in plain English. These boxes flag a special situation: an address change, name change, initial return, final return/terminated, amended return, or application pending.

How to answer it. Check only the boxes that apply this year, and leave the rest blank. A normal ongoing group often checks none of them.

A specific example answer. A group filing its very first return checks Initial return, while a closing group checks Final return/terminated.

A nuance or edge case. Check Application pending if you believe you are exempt but the IRS has not yet sent your determination letter.

A common mistake and its consequence. Forgetting to check Final return/terminated when you close means the IRS still expects future returns, which can trigger penalties and revocation.

A misconception about this field. Some think Amended return is for fixing typos in the software, but it is for filing a corrected return after the original was already accepted.

Heading Item C: Name and Address

What it asks in plain English. This block asks for your organization’s legal name and mailing address, including room or suite.

How to answer it. Enter the exact legal name on file with the IRS, then the street or P.O. box, city, state, and ZIP. Use a P.O. box only if mail is not delivered to your street.

A specific example answer. Riverside Youth Soccer League, 412 Oak Avenue, Suite 2, Springfield, IL 62704.

A nuance or edge case. A foreign group enters its country and foreign postal code, and reports all money in U.S. dollars.

A common mistake and its consequence. Using a nickname or “doing business as” name instead of the legal name can make the IRS unable to match your return to your record.

A misconception about this field. People assume this address is private, but Form 990-EZ is open to public inspection, so anyone can see it.

Heading Item D: Employer Identification Number

What it asks in plain English. This asks for your nine-digit EIN, the tax ID the IRS uses to identify your nonprofit.

How to answer it. Enter the EIN in the format XX-XXXXXXX. Never enter a Social Security number here, because the form is made public.

A specific example answer. 37-1234567.

A nuance or edge case. If you applied for exemption but have no EIN yet, you must get one before you can file, since the return cannot post without it.

A common mistake and its consequence. One wrong digit routes your return to the wrong entity or bounces it, which can make you miss the deadline.

A misconception about this field. Some think the EIN changes when the organization changes its name, but the EIN stays the same for the life of the group.

Heading Items E through K: Phone, Group Exemption, Method, Schedule B, Website, Status, and Form Type

What it asks in plain English. These items ask for your phone number (E), group exemption number if any (F), accounting method (G), whether you can skip Schedule B (H), your website (I), your tax-exempt status (J), and your legal form such as corporation or trust (K).

How to answer it. Enter your phone and website, check Cash, Accrual, or Other for method, and check exactly one box in Item J for your status. In Item K, check whether you are a corporation, trust, association, or other.

A specific example answer. A charity checks 501(c)(3) in Item J and Corporation in Item K, while a trade group checks 501(c) and writes 6 in the insert-number blank.

A nuance or edge case. Check Item H only if you are not required to attach Schedule B, which usually means you did not get a single $5,000-plus donor.

A common mistake and its consequence. Checking two boxes in Item J, or the wrong subsection, can change which parts of the form you must complete and confuse the IRS about your obligations.

A misconception about this field. Filers think the website line is optional fluff, but a missing or dead link can make donors doubt the group is real.

Heading Item L: Gross Receipts Test

What it asks in plain English. This line is the eligibility check. You add certain revenue lines to confirm you are small enough to use the 990-EZ.

How to answer it. Add lines 5b, 6c, and 7b to line 9 and enter the total. If that figure is $200,000 or more, or total assets in Part II column (B) are $500,000 or more, you must file Form 990 instead.

A specific example answer. A group with total revenue of $148,000 and assets of $96,000 writes $148,000 and stays on the 990-EZ.

A nuance or edge case. Gross receipts add back certain costs, so your gross receipts can be higher than your net total revenue on line 9.

A common mistake and its consequence. Filing a 990-EZ when you are over the limit means your return is the wrong form, and the IRS can treat it as not filed.

A misconception about this field. People think “gross receipts” equals line 9, but the test adds back several expense lines, so check the math carefully.

Part I, Lines 1–9: Revenue

What it asks in plain English. Part I asks for every type of money you took in: contributions (line 1), program service revenue (line 2), membership dues (line 3), investment income (line 4), gains on asset sales (lines 5a–5c), gaming and fundraising events (lines 6a–6d), inventory sales (lines 7a–7c), and other revenue (line 8), all totaled on line 9.

How to answer it. Enter each source on its own line, do the subtractions the form shows, and add it all on line 9. Attach Schedule G if gaming income tops $15,000 or if fundraising gross income plus contributions tops $15,000.

A specific example answer. A charity enters $60,000 on line 1 for donations and $22,000 on line 2 for program fees.

A nuance or edge case. A gala that raises $30,000 where $18,000 is true gifts puts the gift portion on line 1 and the event portion on line 6b.

A common mistake and its consequence. Reporting fundraising income net of its costs, instead of gross, is a specific error the IRS calls out and can penalize.

A misconception about this field. Some think donated services or volunteer time count as revenue, but you do not report the value of donated time or services.

Part I, Lines 10–17: Expenses

What it asks in plain English. These lines ask where the money went: grants paid (line 10), member benefits (line 11), salaries and benefits (line 12), professional fees (line 13), occupancy (line 14), printing and postage (line 15), and other expenses (line 16), totaled on line 17.

How to answer it. Put each cost on the matching line, list grants and other expenses in Schedule O, and add everything on line 17.

A specific example answer. A group enters $45,000 on line 12 for staff pay and $8,000 on line 14 for rent and utilities.

A nuance or edge case. A one-person nonprofit that pays its director as a contractor reports that on line 13, not line 12.

A common mistake and its consequence. Dumping most costs into line 16 “Other” without a Schedule O description makes the return incomplete and penalty-prone.

A misconception about this field. Filers think small expenses can be skipped, but every dollar spent should land on a line so totals reconcile.

Part I, Lines 18–21: Net Assets

What it asks in plain English. These lines show the change in your nonprofit’s worth: the surplus or deficit (line 18), beginning net assets (line 19), other changes (line 20), and ending net assets (line 21).

How to answer it. Subtract line 17 from line 9 for line 18, copy last year’s ending figure into line 19, explain any line 20 change in Schedule O, and combine for line 21.

A specific example answer. A group with $5,000 more income than expense enters $5,000 on line 18.

A nuance or edge case. A correction of a prior-year error can flow through line 20 with an explanation in Schedule O.

A common mistake and its consequence. Line 19 not matching last year’s line 21 is one of the fastest ways to draw IRS attention.

A misconception about this field. People think line 21 is a guess, but it must equal Part II line 27 column (B) to the dollar.

Part II, Lines 22–27: Balance Sheets

What it asks in plain English. Part II is a two-column snapshot of what you own and owe at the start and end of the year: cash and investments (line 22), land and buildings (line 23), other assets (line 24), total assets (line 25), total liabilities (line 26), and net assets (line 27).

How to answer it. Fill both the beginning-of-year and end-of-year columns, describe other assets and liabilities in Schedule O, and make line 27 column (B) match line 21.

A specific example answer. A charity reports $96,000 in cash on line 22 and $0 liabilities on line 26.

A nuance or edge case. A group that bought a building mid-year shows it on line 23 only in the end-of-year column.

A common mistake and its consequence. Leaving the beginning-of-year column blank makes the balance sheet incomplete and can trigger a penalty.

A misconception about this field. Filers think only the end-of-year column matters, but the beginning column ties your return to last year.

Part III, Lines 28–32: Program Service Accomplishments

What it asks in plain English. This part asks what your nonprofit actually did. You state your primary exempt purpose and describe your three largest programs by cost, who they helped, and the expense of each.

How to answer it. Write a clear, plain description for each of your top three programs on lines 28–30, list any grants inside each, use line 31 for other programs, and total program expenses on line 32.

A specific example answer. A food bank writes “Provided 42,000 meals to 1,500 low-income families” and enters $38,000 as that program’s expense.

A nuance or edge case. Check the foreign-grant box on line 28a–31a if any of that amount went outside the United States.

A common mistake and its consequence. Vague entries like “helped people” weaken your public profile and can prompt the IRS to ask for more.

A misconception about this field. Some think only 501(c)(3) groups fill in expenses here, but the expense column is required for 501(c)(3) and 501(c)(4) groups and optional for others.

Part IV: Officers, Directors, Trustees, and Key Employees

What it asks in plain English. This part asks you to list each officer, director, trustee, and key employee, their title, average hours per week, and any compensation.

How to answer it. List every one of them even if they were not paid, and enter -0- in the compensation columns for volunteers.

A specific example answer. Jane Ruiz, President, 5 hours per week, $0 compensation.

A nuance or edge case. A board member who is also paid staff is listed with the hours and pay for both roles combined as the form directs.

A common mistake and its consequence. Omitting unpaid board members makes Part IV incomplete, which is a penalty risk and looks like you are hiding leadership.

A misconception about this field. People assume only paid people go here, but every officer and director belongs on this list.

Part V, Lines 33–46: Other Information

What it asks in plain English. Part V is a series of yes/no compliance questions covering new activities (33), governing-document changes (34), unrelated business income (35), dissolution (36), political spending (37), insider loans (38), club fees (39), excise taxes (40), states filed in (41), foreign accounts (42), charitable trusts (43), donor advised funds and hospitals (44), controlled entities (45), and political campaign activity (46).

How to answer it. Answer every question, attach the schedule each “Yes” calls for, such as Schedule L for insider loans or Schedule C for political activity, and list your states on line 41.

A specific example answer. A group with no political activity checks No on line 46 and lists IL on line 41.

A nuance or edge case. A “Yes” on line 44a or 44b means you must file Form 990 instead, so stop and switch forms.

A common mistake and its consequence. Skipping a yes/no question leaves the return incomplete, and a wrong “No” on unrelated business income can hide a required Form 990-T.

A misconception about this field. Filers think these questions are optional background, but each one can pull in a mandatory schedule or a different form.

Part VI, Lines 47–52: Section 501(c)(3) Organizations Only

What it asks in plain English. Only 501(c)(3) groups and 4947(a)(1) trusts complete this part. It covers lobbying (47), school status (48), transfers to related groups (49), highly paid employees (50) and contractors (51), and whether you attached Schedule A (52).

How to answer it. Answer 47–49b and 52, fill the tables for 50 and 51 (write “None” if there are none), and check Yes on line 52 because every 501(c)(3) must attach Schedule A.

A specific example answer. A small charity with no $100,000 employees writes None in the line 50 table and checks Yes on line 52.

A nuance or edge case. A religious school checks Yes on line 48 and must attach Schedule E.

A common mistake and its consequence. Forgetting Schedule A is one of the top reasons a 501(c)(3) return is rejected as incomplete.

A misconception about this field. Non-501(c)(3) groups think they must answer Part VI, but they skip it entirely.

Signature Block

What it asks in plain English. This block is where an officer signs under penalty of perjury, and any paid preparer signs and enters a PTIN.

How to answer it. An authorized officer enters their name, title, and signs with the date; a paid preparer adds their name, signature, PTIN, and firm details.

A specific example answer. Jane Ruiz, President, signs and dates the return.

A nuance or edge case. With e-file, the signature is captured electronically through the software, not by ink.

A common mistake and its consequence. An unsigned return is treated as not filed, which can cost you penalties and a missed deadline.

A misconception about this field. People think a paid preparer’s signature replaces the officer’s, but the officer must still sign.

Three Filled-Out Examples Using Real Scenarios

Below are three common filers walked through the form. Each table shows the major sections and what that person enters.

Scenario 1: Maria Lopez, treasurer of the Riverside Youth Soccer League, an all-volunteer 501(c)(3).

Form Section	What Maria Enters
Item C name/address	Riverside Youth Soccer League, 412 Oak Ave, Springfield, IL 62704
Item J status	Checks 501(c)(3)
Item L gross receipts	$48,000
Line 1 contributions	$31,000
Line 2 program revenue	$17,000 (registration fees)
Line 12 salaries	$0 (all volunteer)
Part III program	“Ran youth soccer for 320 children, ages 6–14”
Part IV officers	Lists 5 board members, each $0
Line 52 Schedule A	Checks Yes and attaches Schedule A

Scenario 2: David Chen, executive director of the Hopewell Arts Center, a 501(c)(3) with paid staff and a gala.

Form Section	What David Enters
Item L gross receipts	$186,000
Line 1 contributions	$90,000
Line 6b fundraising income	$28,000 gala income
Schedule G	Attached (event over $15,000)
Line 12 salaries	$72,000
Line 13 professional fees	$11,000
Part III program	“Offered free art classes to 2,100 residents”
Part IV officers	Lists board plus David with pay
Line 52 Schedule A	Checks Yes and attaches Schedule A

Scenario 3: Aisha Patel, secretary of the Metro Business Alliance, a 501(c)(6) trade association.

Form Section	What Aisha Enters
Item J status	Checks 501(c) and writes 6
Item K form	Checks Association
Item L gross receipts	$120,000
Line 1 contributions	$5,000
Line 3 membership dues	$98,000
Line 35c proxy tax	Checks Yes, completes Schedule C, Part III
Part III program	“Provided networking and advocacy for 240 member firms”
Part VI	Skipped (not a 501(c)(3))
Line 52 Schedule A	Skipped (not required for 501(c)(6))

How to File the Completed Form

Form 990-EZ must be filed electronically, so there is one main channel: IRS-authorized e-file software. Choose a provider from the IRS e-file for charities and non-profits list, create an account, enter your data, attach your schedules, and transmit. Fees vary by provider and by your gross receipts, often $50 to $200, paid by credit card, and the IRS itself charges nothing to receive the return. You will get an electronic acknowledgment, usually within a day or two, and you should save that acceptance notice as your proof of filing.

The deadline is the 15th day of the 5th month after your year ends, which is May 15 for a calendar-year group. If that day is a weekend or legal holiday, you file the next business day. A dissolving group files within five months of closing.

If you need more time, file Form 8868 for an automatic extension before your due date. The extension gives you time to file the return, but it does not change the three-year rule or any other duty.

Paper filing is not allowed for a current-year 990-EZ. The only time paper comes up is for very old years that e-file no longer accepts, and even then you write a note on top explaining why. Keep a complete copy of the filed return and all schedules for at least three years, since you must show it to the public on request.

What Happens After You File

After you transmit, the IRS processes the return and sends an acceptance or rejection through your software. An acceptance means your filing duty for the year is met and your exempt status stays in good standing. A rejection usually points to a fixable error, such as a wrong EIN or a missing schedule, and you should correct and re-transmit quickly.

Your return then becomes public. The IRS posts 990-EZ data, and sites that track nonprofits often display it, so donors and reporters can read it. This is why clear program descriptions and accurate numbers matter beyond the IRS.

If the IRS finds the return incomplete, it sends a letter giving you a fixed time to fix it. Miss that window and a responsible person can be charged a penalty of $10 a day. Filing on time and complete is the best way to avoid any follow-up at all.

The biggest after-effect is cumulative. Miss three years in a row and the IRS automatically revokes your exemption, which means donors lose their deduction and you may owe income tax. Getting reinstated costs time and money, so each year’s filing protects the next.

Mistakes to Avoid When Filling Out the Form

Each error below has a real cost, so scan this list before you transmit.

• Filing the wrong form when over the size limits, which makes the IRS treat your return as not filed.
• Leaving a required line blank instead of entering a zero, which makes the return incomplete and penalty-prone.
• Reporting fundraising income net of costs, which the IRS specifically flags and can penalize.
• Line 19 not matching last year’s ending net assets, which triggers IRS review.
• Forgetting to attach Schedule A as a 501(c)(3), which is a top cause of rejection.
• Skipping Schedule B when you had a $5,000-plus donor, which leaves required donor data out.
• Missing Schedule G when an event tops $15,000, which makes the event reporting incomplete.
• Omitting unpaid officers and directors from Part IV, which understates your leadership.
• Answering a “Yes” on line 44a or 44b but staying on the 990-EZ, when you must switch to Form 990.
• Entering a Social Security number anywhere, which exposes private data on a public form.
• Filing on paper for a current year, which the IRS deems a failure to file even if mailed.
• Forgetting the officer signature, which makes the whole return invalid.

Do’s and Don’ts

Do:

• Do gather your prior return and year-end financials first, because the form leans on both.
• Do enter a zero on any blank line, because empty lines read as incomplete.
• Do report all revenue gross, because netting is a flagged error.
• Do attach every schedule a “Yes” answer requires, because missing schedules cause rejection.
• Do save your e-file acceptance, because it is your only proof of filing.
• Do file Form 8868 early if you need time, because it is automatic only when timely.

Don’t:

• Don’t use a nickname instead of your legal name, because the IRS matches by exact name and EIN.
• Don’t put any Social Security number on the form, because it becomes public.
• Don’t leave Part III vague, because donors and the IRS read it.
• Don’t ignore the three-year rule, because revocation is automatic.
• Don’t assume a paid preparer’s signature is enough, because an officer must also sign.
• Don’t paper file a current-year return, because only e-file is accepted.

Pros and Cons of Filing on Your Own vs. With Help

Filing It Yourself	Filing With a CPA or Pro
Pro: Saves the preparer fee, often a few hundred dollars	Pro: A pro catches schedule triggers you might miss
Pro: You learn your own finances deeply	Pro: Less risk of an incomplete-return penalty
Pro: Full control over timing and entries	Pro: Help if the IRS sends a follow-up letter
Con: Easy to miss a schedule or a yes/no trap	Con: Costs money a small budget may not have
Con: You bear the full penalty risk for errors	Con: You still must sign and stay responsible
Con: First-time filing can be slow and confusing	Con: A pro unfamiliar with nonprofits can still err

FAQs

Do I have to file Form 990-EZ electronically?

Yes. The IRS requires Form 990-EZ to be filed electronically through authorized software. A paper return for a current year is treated as not filed, even if you mail it on time.

Can I file Form 990-EZ if my gross receipts are exactly $200,000?

No. At $200,000 or more in gross receipts, or $500,000 or more in assets, you must file the full Form 990. The 990-EZ is only for amounts below those limits.

Do I list board members who were never paid in Part IV?

Yes. You list every officer, director, trustee, and key employee, even unpaid ones. For volunteers, you enter -0- in the compensation columns.

Should I report fundraising income on line 6b after subtracting event costs?

No. You report gross fundraising income on line 6b and direct expenses separately on line 6c. Netting income against costs is a flagged error that can bring a penalty.

Do I put donor names directly on Form 990-EZ?

No. Major donors go on Schedule B, not the face of the 990-EZ. Check Item H only if you are not required to attach Schedule B at all.

Must every 501(c)(3) attach Schedule A?

Yes. Line 52 confirms it, and a missing Schedule A is a top reason returns are rejected. It establishes your public charity status.

Can I enter a Social Security number on the form?

No. The form is open to public inspection, so never enter any SSN. Use only your EIN to identify the organization.

Is there a fee to file with the IRS?

No. The IRS charges nothing to receive the return. Authorized e-file providers may charge a software fee, often $50 to $200.

Do I write the legal name or our nickname in Item C?

Yes, use the exact legal name on file with the IRS. A nickname or “doing business as” name can stop the IRS from matching your return.

Can I get more time to file?

Yes. File Form 8868 before your due date for an automatic extension. It extends the filing time but not the three-year revocation clock.

Does line 19 have to match last year’s return?

Yes. Line 19 must agree with the prior year’s end-of-year net assets on line 21. A mismatch flags your return for review.

What happens if we skip filing for three years?

No exemption survives that. After three straight missed filings, the IRS automatically revokes your tax-exempt status, and reinstatement takes time and money.

Do 501(c)(6) trade associations complete Part VI?

No. Part VI is only for 501(c)(3) organizations and 4947(a)(1) trusts. A 501(c)(6) group skips it entirely.

Do I check a box if our gaming income is under $15,000?

No. You only attach Schedule G when gaming income tops $15,000, or when fundraising gross income plus related contributions exceeds $15,000.