Instructions for Form 990-EZ

2025

Instructions for Form 990-EZ

Short Form Return of Organization Exempt From Income Tax

Under Section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code

(except private foundations)

Section references are to the Internal Revenue Code unless

otherwise noted.

Contents

Page

Purpose of Form . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

General Instructions . . . . . . . . . . . . . . . . . . . . . . . . . 1

A. Who Must File . . . . . . . . . . . . . . . . . . . . . . . . 2

B. Organizations Not Required To File Form

990 or 990-EZ . . . . . . . . . . . . . . . . . . . . . . . . 3

C. Accounting Periods and Methods . . . . . . . . . . . 4

D. When, Where, and How To File . . . . . . . . . . . . 5

E. Extension of Time To File . . . . . . . . . . . . . . . . . 6

F. Amended Return/Final Return . . . . . . . . . . . . . 6

G. Failure-To-File Penalties . . . . . . . . . . . . . . . . . 6

H. Requirements for a Properly Completed

Form 990-EZ . . . . . . . . . . . . . . . . . . . . . . . . . 6

Specific Instructions for Form 990-EZ . . . . . . . . . . . . 8

Completing the Heading of Form 990-EZ . . . . . . . 8

Part I. Revenue, Expenses, and Changes in

Net Assets or Fund Balances . . . . . . . . . . . . . 10

Part II. Balance Sheets . . . . . . . . . . . . . . . . . . . 17

Part III. Statement of Program Service

Accomplishments . . . . . . . . . . . . . . . . . . . . . 17

Part IV. List of Officers, Directors, Trustees,

and Key Employees . . . . . . . . . . . . . . . . . . . 18

Part V. Other Information . . . . . . . . . . . . . . . . . . 20

Part VI. Section 501(c)(3) Organizations . . . . . . . 25

Signature Block . . . . . . . . . . . . . . . . . . . . . . . . 27

Appendix of Special Instructions to Form 990-EZ

Contents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27

Other Forms That May Be Required . . . . . . . . . . 39

Photographs of Missing Children . . . . . . . . . . . . . . . 45

Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47

Future developments. For the latest information about

developments related to Form 990-EZ and its instructions, such

as legislation enacted after they were published, go to IRS.gov/

Form990EZ.

Reminders

Required electronic filing of Form 990-EZ by exempt organizations. Form 990-EZ must be filed electronically. See General

Instructions D. When, Where, and How To File, later, for more

information.

Purpose of Form

Form 990, Return of Organization Exempt From Income Tax, and

Form 990-EZ are used by tax-exempt organizations, nonexempt

charitable trusts (that are not treated as private foundations), and

section 527 political organizations to provide the IRS with the

information required by section 6033.

Jan 15, 2026

An organization's completed Form 990 or 990-EZ, and a

section 501(c)(3) organization's Form 990-T, Exempt

Organization Business Income Tax Return, are generally

available for public inspection as required by section 6104.

Schedule B (Form 990), Schedule of Contributors, is open for

public inspection for section 527 organizations filing Form 990 or

990-EZ. Form 990-PF, Return of Private Foundation or Section

4947(a)(1) Trust Treated as Private Foundation, is also open for

public inspection for organizations filing Form 990-PF. For other

organizations that file Form 990 or 990-EZ, parts of Schedule B

(Form 990) can be open to public inspection. For more details,

see Appendix D: Public Inspection of Returns, later, and the

Instructions for Schedule B (Form 990).

Some members of the public rely on Form 990 or 990-EZ as

the primary or sole source of information about a particular

organization. How the public perceives an organization in such

cases may be determined by the information presented on its

return.

Other purposes of Form 990 and 990-EZ include the following.

1. Form 990-EZ can be filed by organizations with gross

receipts of less than $200,000 and total assets of less than

$500,000 at the end of their tax year.

2. Sponsoring organizations of donor advised funds (as

defined in section 4966(d)(1)), organizations that operate a

hospital facility, organizations recognized by the IRS as

section 501(c)(29) nonprofit health insurance issuers, and

certain controlling organizations defined in section 512(b)

(13) must file Form 990 rather than Form 990-EZ regardless

of the amount of their gross receipts and total assets. See

General Instructions A. Who Must File, and the instructions

for lines 44 and 45, later, before completing this form.

3. Form 990-EZ can’t be used by a private foundation required

to file Form 990-PF. A section 501(c)(3) or section 4947(a)

(1) organization should refer to the Instructions for

Schedule A (Form 990), Public Charity Status and Public

Support, to determine whether it is a private foundation.

4. Form 990 must be used to file a group return, not Form

990-EZ. See General Instructions A. Who Must File, later.

General Instructions

Overview of Form 990-EZ. Form 990-EZ is an annual

information return required to be filed with the IRS by many

organizations exempt from income tax under section 501(a), and

certain political organizations and nonexempt charitable trusts.

Parts I through V of the form must be completed by all filing

organizations (Part VI must be completed by section 501(c)(3)

organizations and section 4947(a)(1) nonexempt charitable

trusts), and require reporting on the organization's exempt and

other activities, finances, compliance with certain federal tax

filings and requirements, and compensation paid to certain

persons. Additional schedules are required to be completed

depending on the activities and type of organization. The

Instructions for Form 990-EZ (2025) Catalog Number 64888C

Department of the Treasury Internal Revenue Service www.irs.gov

completed Form 990-EZ filed with the IRS, except for certain

contributor information on Schedule B (Form 990), is required to

be made available to the public by the IRS and the filing

organization (see Appendix D: Public Inspection of Returns,

later). Also, the organization may be required to file the

completed Form 990-EZ with state governments to satisfy state

reporting requirements. See Appendix G: Use of Form 990 or

990-EZ To Satisfy State Reporting Requirements, later.

Caution: Don’t include your or someone else’s social security

number (SSN) on publicly disclosed forms. Because the filing

organization and the IRS are required to publicly disclose the

organization’s annual information returns, social security

numbers (SSNs) shouldn’t be included on this form. By law, with

limited exceptions, neither the organization nor the IRS may

remove that information before making the form publicly

available. Documents subject to disclosure include schedules

and attachments filed with the form. For more information, see

Appendix D: Public Inspection of Returns, later.

Helpful hints. The following hints may help you more efficiently

review these instructions and complete the form.

1. Throughout these instructions, “the organization,” the “filing

organization,” “your organization,”and “you” all refer to the

organization filing Form 990-EZ.

2. The examples appearing throughout these instructions are

illustrative only and for the purpose of completing Form

990-EZ, but aren’t all-inclusive.

3. Instructions for the Form 990-EZ schedules are published

separately from these instructions.

4. Unless otherwise specified, information should be provided

for the organization’s tax year. For instance, an organization

should answer “Yes” to a question asking whether it

conducted a certain type of activity only if it conducted that

activity during the tax year.

Caution: Organizations that have total gross income from

unrelated trades or businesses of at least $1,000 are also

required to file Form 990-T in addition to any required Form 990,

990-EZ, or 990-N.

A. Who Must File

Most organizations exempt from income tax under section

501(a) must file an annual information return (Form 990 or

990-EZ) or submit an annual electronic notice (Form 990-N,

Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not

Required To File Form 990 or Form 990-EZ), depending upon

the organization's gross receipts and total assets.

Form 990-EZ. If an organization has gross receipts less than

$200,000 and total assets at the end of the year less than

$500,000, it can file Form 990-EZ, instead of Form 990. But see

the special rules later regarding Section 501(c)(21) black lung

trusts, Sponsoring organizations of donor advised funds,

Organizations that operate one or more hospital facilities,

Section 501(c)(29) nonprofit health insurance issuers, and

Controlling organizations described in section 512(b)(13)

Form 990. Form 990 (not 990-EZ or 990-N) must be filed by an

organization exempt from income tax under section 501(a)

(including an organization that hasn’t applied for recognition of

exemption or whose application for recognition of exemption is

pending) if it has either gross receipts greater than or equal to

$200,000 or total assets greater than or equal to $500,000 at the

end of the tax year (with exceptions described below for

organizations eligible to submit Form 990-N and for certain

organizations described in General Instructions B. Organizations

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Not Required To File Form 990 or 990-EZ, later). Organizations

that must file include the following.

• Organizations described in section 501(c)(3) (other than

private foundations).

• Organizations described in other section 501(c)

subsections.

Gross receipts. Gross receipts are the total amounts the

organization received from all sources during its annual

accounting period, without subtracting any costs or expenses.

See Appendix B: How To Determine Whether an Organization's

Gross Receipts Are Normally $50,000 (or $5,000) or Less, later,

for a discussion of gross receipts. Total assets is the amount

reported by the organization on its balance sheet (Form 990-EZ,

Part II, line 25, column (B)) as of the end of the year, without

reduction for liabilities.

For purposes of Form 990 or 990-EZ reporting, the term

“section 501(c)(3)” includes organizations exempt under

sections 501(e) and (f) (cooperative service organizations),

501(j) (amateur sports organizations), 501(k) (childcare

organizations), and 501(n) (charitable risk pools). In addition,

any organization described in one of these sections is also

subject to section 4958 if it obtains a determination letter from

the IRS stating that it is described in section 501(c)(3).

Form 990-N. If an organization normally has annual gross

receipts of $50,000 or less, it must submit Form 990-N if it

doesn’t file Form 990 or 990-EZ (with exceptions described later

for certain section 509(a)(3) supporting organizations and for

certain organizations described in General Instructions B.

Organizations Not Required To File Form 990 or 990-EZ, later). If

the organization chooses to file Form 990-EZ, be sure to file a

complete return. See Appendix B: How To Determine Whether

an Organization's Gross Receipts Are Normally $50,000 (or

$5,000) or Less, later, for a discussion of gross receipts and

General Instructions H. Requirements for a Properly Completed

Form 990-EZ, later, for a discussion of a complete return.

Foreign and U.S. territory organizations. Foreign

organizations and U.S. territory organizations, as well as

domestic organizations, must file Form 990 or 990-EZ unless

specifically excepted under General Instructions B.

Organizations Not Required To File Form 990 or 990-EZ, later.

Report amounts in U.S. dollars, and state what conversion rate

the organization uses. Combine amounts from inside and

outside the United States and report the total for each item. All

information must be written in English.

Section 501(c)(21) black lung trusts. The trustee of a trust

exempt from tax under section 501(a) and described in section

501(c)(21) must file Form 990 and not Form 990-EZ, unless the

trust normally has gross receipts in each tax year of not more

than $50,000 and can file Form 990-N.

Sponsoring organizations of donor advised funds.

Sponsoring organizations of donor advised funds (as defined in

section 4966(d)(1)) must file Form 990 and not Form 990-EZ.

See line 44a and the related instructions.

Organizations that operate one or more hospital facilities.

Organizations that operated one or more hospital facilities during

the tax year must file Form 990, and not Form 990-EZ, and

complete Schedule H (Form 990), Hospitals. A “hospital facility”

is a facility that is required to be licensed, registered, or similarly

recognized by a state as a hospital. See line 44b and the related

instructions.

Section 501(c)(29) nonprofit health insurance issuers.

Nonprofit health insurance issuers described in section 501(c)

(29) must file Form 990 and not Form 990-EZ.

Controlling organizations described in section 512(b)(13).

A controlling organization of one or more controlled entities, as

2025 Instructions for Form 990-EZ

described in section 512(b)(13), must file Form 990 and not

Form 990-EZ if it is required to file an annual information return

for the year and if there was a certain type of transfer of funds

between the controlling organization and any controlled entity

during the year. See line 45 and the related instructions.

Section 509(a)(3) supporting organizations. A section

509(a)(3) supporting organization must file Form 990 or 990-EZ,

even if its gross receipts are normally $50,000 or less, and even

if it is described in Revenue Procedure 96-10, 1996-1 C.B. 577,

or is an affiliate of a governmental unit described in Revenue

Procedure 95-48, 1995-2 C.B. 418, unless it qualifies as one of

the following.

1. An integrated auxiliary of a church, as described in

Regulations section 1.6033-2(h).

2. The exclusively religious activities of a religious order.

3. An organization whose gross receipts are normally not more

than $5,000 that supports a section 501(c)(3) religious

organization.

If the organization is described in (3), then it must submit

Form 990-N unless it voluntarily files Form 990 or 990-EZ.

Section 501(c)(7) and 501(c)(15) organizations. Section

501(c)(7) and 501(c)(15) organizations apply the same gross

receipts test as other organizations to determine whether they

must file a Form 990 or 990-EZ, but use a different definition of

gross receipts to determine whether they qualify as tax exempt

for the tax year. See Appendix C: Special Gross Receipts Tests

for Determining Exempt Status of Section 501(c)(7) and Section

501(c)(15) Organizations, later, for more information.

Section 527 political organizations. Tax-exempt political

organizations must file Form 990 or 990-EZ unless their annual

gross receipts are less than $25,000 during the tax year or they

are otherwise excepted under General Instructions B.

Organizations Not Required To File Form 990 or 990-EZ, later. A

section 527 political organization that is a qualified state or local

political organization must file Form 990 or 990-EZ only if it has

gross receipts of $100,000 or more. Political organizations aren’t

required to submit Form 990-N.

Section 4947(a)(1) nonexempt charitable trusts. A

nonexempt charitable trust described under section 4947(a)(1)

(if it isn’t treated as a private foundation) is required to file Form

990 or 990-EZ unless excepted under General Instructions B.

Organizations Not Required To File Form 990 or 990-EZ, later.

Such a trust is treated like an exempt section 501(c)(3)

organization for purposes of completing the form. Section

4947(a)(1) trusts must complete all sections of the Form 990-EZ

and schedules that 501(c)(3) organizations must complete. All

references to a section 501(c)(3) organization in Form 990-EZ,

schedules, and instructions include a section 4947(a)(1) trust

(for instance, such a trust must complete Schedule A (Form

990)), unless otherwise specified. If such a trust doesn’t have

any taxable income under subtitle A of the Code, it can file Form

990 or 990-EZ to meet its section 6012 filing requirement and

doesn’t have to file Form 1041, U.S. Income Tax Return for

Estates and Trusts.

Group returns. A group return filed by the central or parent

organization on behalf of the subordinates in a group exemption

must be filed using Form 990, not Form 990-EZ.

Returns when exempt status not established. An

organization is required to file Form 990 or 990-EZ in

accordance with these instructions if the organization claims

exempt status under section 501(a) but hasn’t established such

exempt status by filing Form 1023, Application for Recognition of

Exemption Under Section 501(c)(3) of the Internal Revenue

Code; Form 1023-EZ, Streamlined Application for Recognition of

Exemption Under Section 501(c)(3) of the Internal Revenue

2025 Instructions for Form 990-EZ

Code; Form 1024, Application for Recognition of Exemption

Under Section 501(a) or Section 521 of the Internal Revenue

Code; or Form 1024-A, Application for Recognition of Exemption

Under Section 501(c)(4) of the Internal Revenue Code, and

receiving an IRS determination letter recognizing exempt status.

In such cases, the organization must check the “Application

pending” checkbox in Item B of the Form 990 or 990-EZ header

(whether or not a Form 1023, 1023-EZ, 1024, or 1024-A has

been filed) to indicate that Form 990 or 990-EZ is being filed in

the belief that the organization is exempt under section 501(a).

To qualify for recognition of tax exemption retroactive to its

date of organization or formation, an organization claiming

tax-exempt status must generally file Form 1023, 1023-EZ, 1024,

or 1024-A within 27 months of the end of the month in which it

was legally organized or formed.

B. Organizations Not Required To File

Form 990 or 990-EZ

An organization described below doesn’t have to file Form 990 or

990-EZ even if it has at least $200,000 of gross receipts or

$500,000 total assets at the end of the tax year (except for

section 509(a)(3) supporting organizations described in General

Instructions A. Who Must File). See General Instructions A. Who

Must File, earlier, for determining whether the organization can

file Form 990-EZ instead of Form 990. An organization described

in item 10 or 11 under Certain organizations with limited gross

receipts, later, is required to submit Form 990-N unless it

voluntarily files Form 990 or 990-EZ, as applicable.

Certain religious organizations

1. A church, an interchurch organization of local units of a

church, a convention or association of churches, or an

integrated auxiliary of a church as described in Regulations

section 1.6033-2(h) (such as a men's or women's

organization, religious school, mission society, or youth

group).

2. A church-affiliated organization that is exclusively engaged

in managing funds or maintaining retirement programs and

is described in Revenue Procedure 96-10. But see the filing

requirements for section 509(a)(3) supporting organizations

in General Instructions A. Who Must File, earlier.

3. A school below college level affiliated with a church or

operated by a religious order, as described in Regulations

section 1.6033-2(g)(1)(vii).

4. A mission society sponsored by, or affiliated with, one or

more churches or church denominations, if more than half of

the society's activities are conducted in, or directed at,

persons in foreign countries.

5. An exclusively religious activity of any religious order

described in Revenue Procedure 91-20, 1991-1 C.B. 524.

Certain governmental organizations

6. A state institution whose income is excluded from gross

income under section 115.

7. A governmental unit or affiliate of a governmental unit

described in Revenue Procedure 95-48. But see the filing

requirements for section 509(a)(3) supporting organizations

in General Instructions A. Who Must File, earlier.

8. An organization described in section 501(c)(1). A section

501(c)(1) organization is a corporation organized under an

act of Congress that is an instrumentality of the United

States, and exempt from federal income taxes.

Certain political organizations

9. A political organization that is:

• A state or local committee of a political party,

3

• A political committee of a state or local candidate,

• A caucus or association of state or local officials, or

• Required to report under the Federal Election

Campaign Act of 1971 as a political committee (as

defined in section 301(4) of such Act).

Certain organizations with limited gross receipts

10. An organization whose gross receipts are normally $50,000

or less. Such organizations are generally required to submit

Form 990-N if they choose not to file Form 990 or 990-EZ.

To determine what an organization's gross receipts

“normally” are, see Appendix B: How To Determine Whether

an Organization's Gross Receipts Are Normally $50,000 (or

$5,000) or Less, later.

11. Foreign organizations and organizations located in U.S.

territories, whose gross receipts from sources within the

United States are normally $50,000 or less, and which didn’t

engage in significant activity in the United States (other than

investment activity). Such organizations, if they claim U.S.

tax exemption or are recognized by the IRS as tax exempt,

are generally required to submit Form 990-N if they choose

not to file Form 990 or 990-EZ.

If a foreign organization or organization located in a U.S.

territory is required to file a Form 990 or 990-EZ, then its

worldwide gross receipts, as well as assets, are taken into

account in determining whether it qualifies to file Form

990-EZ. To determine what an organization's gross receipts

normally are, see Appendix B: How To Determine Whether

an Organization's Gross Receipts Are Normally $50,000 (or

$5,000) or Less, later.

Certain organizations that file different kinds of

annual information returns

12. A private foundation (including a private operating

foundation) exempt under section 501(c)(3) and described

in section 509(a). Use Form 990-PF for a taxable private

foundation, a section 4947(a)(1) nonexempt charitable trust

treated as a private foundation, and a private foundation

terminating its status by becoming a public charity under

section 507(b)(1)(B) for tax years within its 60-month

termination period. If the section 507(b)(1)(B) organization

successfully terminates, then it files Form 990 or 990-EZ in

its final year of termination.

13. A religious or apostolic organization described in section

501(d). Use Form 1065, U.S. Return of Partnership Income.

14. A stock bonus, pension, or profit-sharing trust that qualifies

under section 401. Use Form 5500, Annual Return/Report

of Employee Benefit Plan.

Tip: Subordinate organizations in a group exemption that are

included in a group return filed for the tax year by the central

organization shouldn’t file a separate Form 990 or 990-EZ or

submit Form 990-N for the tax year.

Tip: A public charity described in section 170(b)(1)(A)(iv) or (vi)

or 509(a)(2) that isn’t within its initial 5 years of existence should

first complete Part II or III of Schedule A (Form 990) to ensure

that it continues to qualify as a public charity for the tax year. If it

fails to qualify as a public charity, then it must file Form 990-PF

rather than Form 990-EZ.

C. Accounting Periods and Methods

Accounting Periods

Calendar year. Use the 2025 Form 990-EZ to report on the

2025 calendar year accounting period. A calendar year

accounting period begins on January 1 and ends on December

31.

4

Fiscal year. If the organization has established a fiscal year

accounting period, use the 2025 Form 990-EZ to report on the

organization's fiscal year that began in 2025 and ended 12

months later. A fiscal year accounting period should normally

coincide with the natural operating cycle of the organization. Be

certain to indicate in the heading of Form 990-EZ the date the

organization's fiscal year began in 2025 and the date the fiscal

year ended in 2026.

Short period. A short accounting period is a period of less than

12 months, which exists when an organization first commences

operations, changes its accounting period, or terminates. If the

organization's short year began in 2025 and ended before

December 31, 2025 (not on or after December 31, 2025), it may

use either 2024 Form 990 or 2025 Form 990-EZ to file for the

short year. If using the 2024 return, provide the information for

designated years listed on the return, other than the tax year

being reported, as if the years shown in the form text and

headings were updated.

For example, if filing for a short period beginning in 2025 on

the 2024 Form 990-EZ, provide the information on Schedule A

(Form 990), Part II, for the tax years 2021-2025, rather than for

tax years 2020-2024. Check the “Initial return” box or the “Final

return/terminated” box in Item B of the Heading if either of those

situations apply.

Accounting period change. If the organization changes its

accounting period, it must file a Form 990 for the short period

resulting from the change. If you are filing a short period return

because you changed your accounting period, use the change of

accounting period field provided by the software provider to file.

Also, include the reason for the change, either “Form 1128 was

approved” or “Revenue Procedure 85-58 rules apply.”

If the organization has previously changed its annual

accounting period at any time within the 10-calendar-year period

that includes the beginning of the short period resulting from

the current change in accounting period, and it had a Form

990 series or income tax return filing requirement at any time

during that 10-year period, it must also file a Form 1128,

Application To Adopt, Change, or Retain a Tax Year, with the

short-period return. See Revenue Procedure 85-58, 1985-2 C.B.

740. See also IRS.gov for further instructions.

If an organization that submits Form 990-N changes its

accounting period, it must report this change on Form 990,

990-EZ, or 1128, or by sending a letter to:

Internal Revenue Service

1973 Rulon White Blvd.

Ogden, UT 84201

Accounting Methods

An “accounting method,” for federal income tax purposes, is a

practice a taxpayer follows to determine the tax year in which to

report revenue and expenses for federal income tax purposes.

An accounting method includes not only the overall plan of

accounting for gross income or deductions (for example, an

accrual method or the cash receipts and disbursement method),

but also the treatment of any item that involves the proper time

for the inclusion of an item in income or the taking of an item as a

deduction, or both. However, a practice that does not affect the

timing for reporting an item of income or deduction for purposes

of determining taxable income is not an accounting method. A

taxpayer, including a tax-exempt entity, generally adopts any

permissible accounting method in the first year in which it uses

the method in determining its taxable income. See Revenue

Procedure 2015-13, 2015-5 I.R.B. 419, as modified by Revenue

Procedure 2021-34, 2021-35 I.R.B. 337.

2025 Instructions for Form 990-EZ

Caution: An exempt organization may adopt an accounting

method not only for purposes of calculating taxable income but

also for purposes of determining whether taxable income will be

subject to federal income tax. For example, a tax-exempt entity

may adopt an accounting method for an item of income from an

unrelated trade or business activity even if the gross income

from such activity is less than $1,000 and is therefore not taxed

for federal income tax purposes pursuant to Regulations section

1.6012-2(e).

An accounting method for an item of income or deduction

may generally be adopted separately for each of the taxpayer's

trades or businesses. However, in order to be permissible, an

accounting method must clearly reflect the taxpayer's income.

Unless instructed otherwise, the organization should generally

use the same accounting method on the return (including Form

990-EZ and all schedules) to report revenue and expenses that it

regularly uses to keep its books and records.

Accounting method change. Once a taxpayer, including a

tax-exempt entity, adopts an accounting method for federal

income tax purposes, the taxpayer must generally request the

IRS's consent before it can change its accounting method (even

if the year in which the taxpayer seeks to make the change is a

year in which it generates only tax-exempt income or is

otherwise not taxed on its taxable income). In most cases, a

taxpayer requests consent to change an accounting method by

filing Form 3115, Application for Change in Accounting Method.

See Revenue Procedure 2015-13, as modified and clarified by

Revenue Procedure 2021-34, and Section 9 of Revenue

Procedure 2025-1 (or any successors) for general procedures

for obtaining consent to change an accounting method.

Caution: Depending on the specific accounting method change

being requested, the taxpayer may be able to request

“automatic” consent. This means that as long as the taxpayer

follows the applicable procedures, the taxpayer does not have to

wait for formal approval by the IRS before applying the new

accounting method. For the latest guidance on the list of

automatic changes, see Revenue Procedure 2025-23, 2025-24

I.R.B. 1476, or its successor.

For example, a tax-exempt entity that has adopted an

accounting method for an item of income from an unrelated trade

or business must generally request consent before it can change

its method of accounting for that item in any subsequent year.

This is true regardless of whether gross income from the

unrelated trade or business is greater than or equal to $1,000 in

such subsequent year.

Alternatively, if a taxpayer, including a tax-exempt entity, has

not yet adopted an accounting method for an item of income or

deduction, a change in how the entity reports the item is not a

change in accounting method. In this case, the procedures

applicable to requests for accounting method changes (for

example, the requirement to file Form 3115) are not applicable.

Thus, a tax-exempt entity that has never taken into account

an item of income or deduction in determining taxable income

does not have to request consent to change its method of

reporting that item on Form 990-EZ. Additionally, a tax-exempt

entity that has never been subject to federal income tax on an

item of income or deduction but that is required to file a Form

990-T solely due to owing a section 6033(e)(2) proxy tax does

not have to request consent to change its method for reporting

the item.

Adjustments required when changing an accounting method. A taxpayer, including a tax-exempt entity, that changes its

accounting method must generally calculate and report an

adjustment to ensure that no portion of the item being changed

is permanently omitted or duplicated (see section 481(a)).

However, depending on the specific method change, the IRS

may provide that an adjustment is not required or permitted. An

2025 Instructions for Form 990-EZ

organization must report any adjustment required by section

481(a) in Part I, line 20 (other changes in net assets or fund

balances), as a net asset adjustment made during the tax year.

The organization must explain in Schedule O (Form 990),

Supplemental Information to Form 990 or 990-EZ, the change

and net asset adjustment.

Caution: Generally, a taxpayer, including a tax-exempt entity,

will recognize a positive section 481(a) adjustment (that is, an

increase to income) ratably over 4 tax years and will recognize a

negative section 481(a) adjustment in full in the year of change.

See Revenue Procedure 2025-23, or its successor.

However, as discussed above, if a tax-exempt entity has not

yet adopted an accounting method for an item, a change in how

the entity reports the item for purposes of the Form 990-EZ is not

a change in accounting method. In this case, an adjustment

under section 481(a) is not required or permitted.

State reporting. Many states that accept Form 990-EZ in place

of their own forms require that all amounts be reported based on

the accrual method of accounting. If the organization prepares

Form 990-EZ for state reporting purposes, it can file an identical

return with the IRS even though the return doesn’t agree with the

books of account, unless the way one or more items are reported

on the state return conflicts with the instructions for preparing

Form 990-EZ for filing with the IRS.

Example 1. The organization maintains its books on the

cash receipts and disbursements method of accounting but

prepares a Form 990-EZ return for the state based on the

accrual method. It could use that return for reporting to the IRS.

Example 2. A state reporting requirement requires the

organization to report certain revenue, expense, or balance

sheet items differently from the way it normally accounts for them

on its books. A Form 990-EZ prepared for that state is

acceptable for IRS reporting purposes if the state reporting

requirement doesn’t conflict with the Instructions for Form

990-EZ.

An organization should keep a reconciliation of any

differences between its books of account and the Form 990-EZ

that is filed.

Tip: See Pub. 538, Accounting Periods and Methods, and the

instructions for Forms 1128 and 3115, about reporting changes

to accounting periods and methods. See IRS.gov for details.

D. When, Where, and How To File

File Form 990-EZ by the 15th day of the 5th month after the

organization's accounting period ends (May 15 for a

calendar-year filer). If the due date falls on a Saturday, Sunday,

or legal holiday, file by the next business day. A business day is

any day that isn’t a Saturday, Sunday, or legal holiday.

If the organization is liquidated, dissolved, or terminated, file

the return by the 15th day of the 5th month after liquidation,

dissolution, or termination.

If the return isn’t filed by the due date (including any extension

granted), attach a statement giving the reason(s) for not filing on

time.

Required electronic filing. If you are filing a 2025 Form

990-EZ, you are required to file electronically.

Electronic filing is only available for the current tax year and 2

prior tax periods. If the return you are attempting to file is for a

prior year, you must instead paper file the return regardless of

the current e-file requirement. As of December 26, 2023, the IRS

will no longer accept electronically filed returns for years 2020

and older.

5

When paper filing an older tax year, such as 2020, write at the

top of the return, “The IRS no longer accepts electronic filing of

the tax year 2020 returns after December 26, 2023.”

For additional information on the electronic filing requirement,

including information about when electronic filing ceases to be

available for a given year, visit IRS.gov/EOefile.

E. Extension of Time To File

Use Form 8868, Application for Extension of Time To File an

Exempt Organization Return or Excise Taxes Related to

Employee Benefits Plans, to request an automatic extension of

time to file.

F. Amended Return/Final Return

To amend the organization's return for any year, file a new return

including any required schedules. Use the version of Form

990-EZ applicable to the year being amended. The amended

return must provide all the information called for by the form and

instructions, not just the new or corrected information. Check the

“Amended return” box in Item B of the heading of the return.

Also, list in Schedule O (Form 990) which parts and schedules of

Form 990-EZ were amended and describe the amendments.

The organization can file an amended return at any time to

change or add to the information reported on a previously filed

return for the same period. It must make the amended return

available for inspection for 3 years from the date of filing or 3

years from the date the original return was due, whichever is

later.

If the organization needs a copy of its previously filed return, it

can file Form 4506-A, Request for a Copy of Exempt or Political

Organization IRS Form. Go to IRS.gov/Forms for information on

getting blank tax forms.

If the return is a final return, the organization must check the

“Final return/terminated” box in Item B of the heading of the

return and complete Schedule N (Form 990), Liquidation,

Termination, Dissolution, or Significant Disposition of Assets.

Amended returns and state filing considerations. State law

can require that the organization send a copy of an amended

Form 990-EZ return (or information provided to the IRS

supplementing the return) to the state with which it filed a copy of

Form 990-EZ originally to meet that state's filing requirement. A

state can require an organization to file an amended Form

990-EZ to satisfy state reporting requirements, even if the

original return was accepted by the IRS.

G. Failure-To-File Penalties

Against the organization. Under section 6652(c)(1)(A), a

penalty of $25 a day, not to exceed the lesser of $13,000 or 5%

of the gross receipts of the organization for the year, can be

charged when a return is filed late, unless the organization can

show that the late filing was due to reasonable cause.

Organizations with annual gross receipts exceeding $1,309,500

are subject to a penalty of $130 for each day failure continues

(with a maximum penalty for any one return of $65,000). The

penalty applies on each day after the due date that the return

isn’t filed.

Tax-exempt organizations that are required to file

electronically but don’t are deemed to have failed to file the

return. This is true even if a paper return is submitted.

The penalty can also be charged if the organization files an

incomplete return, such as by failing to complete a required line

item or a required part of a schedule. To avoid penalties and

having to supply missing information later:

1. Complete all applicable line items;

2. Unless instructed to skip a line, answer each question on

the return;

6

3. Make an entry (including a zero when appropriate) on all

lines requiring an amount or other information to be

reported; and

4. Provide required explanations as instructed.

Also, this penalty can be imposed if the organization's return

contains incorrect information. For example, an organization that

reports contributions net of related fundraising expenses may be

subject to this penalty.

Use of a paid preparer doesn’t relieve the organization of its

responsibility to file a complete and accurate return.

Against responsible person(s). If the organization doesn’t file

a complete return or doesn’t furnish correct information, the IRS

will send the organization a letter that includes a fixed time to

fulfill these requirements. After that period expires, the person

failing to comply will be charged a penalty of $10 a day. The

maximum penalty on all persons for failures for any one return

will not exceed $6,500.

There are also penalties (fines and imprisonment) for willfully

not filing returns and for filing fraudulent returns and statements

with the IRS (sections 7203, 7206, and 7207). States can

impose additional penalties for failure to meet their separate

filing requirements.

Automatic revocation for nonfiling for 3 consecutive years.

The law requires most tax-exempt organizations to file an annual

Form 990, 990-EZ, or 990-PF with the IRS, or to submit a Form

990-N e-Postcard to the IRS. For more information on exceptions

to this requirement, visit Annual Exempt Organization Return:

Who Must File.

After the organization’s second consecutive failure to file their

required return or notice, and if the second consecutive year is

required to be filed after 2019, the IRS is required to notify the

organization with information about how to comply with the filing

requirements.

If an organization fails to file an annual return or submit an

annual notice as required for 3 consecutive years, its tax-exempt

status is automatically revoked on and after the due date for filing

its third annual return.

Organizations that lose their exemption may need to file

income tax returns and pay income tax, but may apply for

reinstatement of exemption. For details, go to IRS.gov/EO.

H. Requirements for a Properly

Completed Form 990-EZ

All organizations filing Form 990-EZ must complete Parts I

through V of Form 990-EZ, and any required schedules and

attachments. Section 501(c)(3) organizations must also

complete Part VI. If an organization isn’t required to file Form

990-EZ but chooses to do so, it must file a complete return and

provide all of the information requested, including the required

schedules.

Public inspection. In general, all information the organization

reports on or with its Form 990-EZ, including schedules and

attachments, will be available for public inspection. Note,

however, the special rules for Schedule B (Form 990), a required

schedule for certain organizations that file Form 990-EZ. Make

sure the forms and schedules are clear enough to photocopy

legibly. For more information on public inspection requirements,

see Appendix D: Public Inspection of Returns, later, and Pub.

557, Tax-Exempt Status for Your Organization.

Signature. A Form 990-EZ isn’t complete without a proper

signature. For details, see the instructions under Signature

Block, later.

Recordkeeping. The organization's records should be kept as

long as they can be needed for the administration of any

2025 Instructions for Form 990-EZ

provision of the Internal Revenue Code. Usually, records that

support an item of income, deduction, or credit must be kept a

minimum of 3 years from the date the return is due or filed,

whichever is later. Keep records that verify the organization's

basis in property as long as they are needed to figure the basis

of the original or replacement property. Applicable law and an

organization's policies can require that the organization retain

records longer than 3 years.

The organization should also keep copies of any returns it has

filed. They help in preparing future returns and making

computations when filing an amended return.

Rounding off to whole dollars. The organization can round off

cents to whole dollars on the returns and schedules. If the

organization does round to whole dollars, the organization must

round all amounts. To round, drop amounts under 50 cents and

increase amounts from 50 to 99 cents to the next dollar. For

example, $1.49 becomes $1 and $2.50 becomes $3. If the

organization has to add two or more amounts to figure the

amount to enter on a line, include cents when adding the

amounts and round off only the total.

Completing all lines. Make an entry (including a zero (“-0-”)

when appropriate) on all lines requiring an amount or other

information to be reported. Do not leave any applicable lines

blank, unless expressly instructed to skip a line. If answering a

line is predicated on a “Yes” answer to the preceding line, and if

the organization's answer to the preceding line was “No,” then

leave the “If Yes” line blank.

In general, answers can be explained or supplemented in

Schedule O (Form 990) if the allotted space in the form or other

schedule is insufficient, or if a “Yes” or “No” answer is required

but the organization wishes to explain its answer.

Missing or incomplete parts of the form and/or required

schedules may result in the IRS contacting you to obtain the

missing information. Failure to supply the information may result

in a penalty being assessed to your account. For tips on filing

complete returns, go to IRS.gov/Charities.

Reporting proper amounts. Some lines request information

reported on other forms filed by the organization, such as Forms

W-2, 1099, and 990-T. If the organization is aware that the

amount actually reported on the other form is incorrect, it must

report on Form 990-EZ the information that should have been

reported on the other form (in addition to filing an amended form

with the proper amount).

In general, don’t report negative numbers, but report zero

(“-0-”) in lieu of a negative number, unless the instructions

provide otherwise. Report revenue and expenses separately and

don’t net related items, unless otherwise provided.

Inclusion of activities and items of disregarded entities

and joint ventures. An organization must report in its Form

990-EZ all of the revenues, expenses, assets, liabilities, and net

assets or funds of a disregarded entity of which it is the sole

member, and must report in its Form 990-EZ its share of all such

items of a joint venture or other investment or arrangement

treated as a partnership for federal income tax purposes. This

includes passive investments. In addition, the organization must

generally report the activities of a disregarded entity or a joint

venture as its own activities in the appropriate parts and

schedules of Form 990-EZ.

List of required schedules and attachments. An

organization may be required to file one or more schedules of

Form 990-EZ or various other attachments as described in the

form or instructions. The following is a list of the Form 990-EZ

schedules that the organization may have to complete.

• Schedule A, Public Charity Status and Public Support. See

Part V. Other Information.

• Schedule B, Schedule of Contributors. See Item H.

Schedule B (Form 990).

• Schedule C, Political Campaign and Lobbying Activities,

Part III. See Line 35c. Section 6033(e) Tax for Lobbying

Expenditures.

• Schedule C, Part I. See Line 46. Political Campaign

Activities.

• Schedule C, Part II. See Line 47. Lobbying Activities.

• Schedule E, Schools. See Line 48. Schools.

• Schedule G, Supplemental Information Regarding

Fundraising or Gaming Activities, Parts II and III. See

Line 6a. Gaming, Line 6b. Fundraising Events, and Lines 6c

and 6d. Direct Expenses and Net Income or (Loss) From

Gaming and Fundraising Events.

• Schedule L, Transactions With Interested Persons, Part I.

See Line 40b. Section 501(c)(3), 501(c)(4), and 501(c)(29)

Organizations: Disclosure of Section 4958 Excess Benefit

Transactions and Excise Taxes.

• Schedule L, Part II. See Line 38. Loans to or From Officers,

Directors, Trustees, and Key Employees.

• Schedule N, Liquidation, Termination, Dissolution, or

Significant Disposition of Assets, Parts I (liquidation,

termination, or dissolution) and II (significant disposition of

net assets). See Line 36. Liquidation, Dissolution,

Termination, or Significant Disposition of Net Assets.

• Schedule O, Supplemental Information to Form 990 or

990-EZ. See lines 8, 10, 16, 20, 24, 26, 31, 33, 34, 35, and

44.

Assembling Form 990-EZ, schedules, and attachments.

Before filing Form 990-EZ, assemble the package of forms,

schedules, and attachments in the following order.

1. Core form with all parts completed (Parts I–V, Part VI by

section 501(c)(3) organizations, Signature Block).

2. Schedules A, B, C, E, G, L, N, and/or O, completed as

applicable, filed in alphabetical order.

3. Attachments, completed as applicable. These include (a)

name change amendment to organizing document required

by Item B of the heading on page 1 of the return; (b)

reasonable cause explanation for a late-filed return; and (c)

articles of merger or dissolution, resolutions, and plans of

liquidation or merger required by Schedule N (Form 990).

Do not attach materials not authorized in the instructions,

or not otherwise authorized by the IRS.

Caution: To facilitate the processing of your return, don’t

password protect or encrypt PDF attachments. Password

protecting or encrypting a PDF file that is attached to an e-filed

return prevents the IRS from opening the attachment.

Tip: A disregarded entity must generally use the employer

identification number (EIN) of its sole member. An exception

applies to employment taxes. For wages paid to employees of a

disregarded entity, the disregarded entity must file separate

employment tax returns and use its own EIN on such returns.

See Regulations sections 301.6109-1(h) and 301.7701-2(c)(2)

(iv).

2025 Instructions for Form 990-EZ

7

Specific Instructions for Form

990-EZ

Completing the Heading of Form

990-EZ

Item A. Accounting Period

File the 2025 return for calendar year 2025 and fiscal years that

began in 2025 and ended in 2026. For a fiscal year return, fill in

the tax year space at the top of page 1 of the return. See General

Instructions C. Accounting Periods and Methods, earlier, for

additional information about accounting periods.

Item B. Checkboxes

Address change. Check this box if the organization changed

its address and hasn’t reported such a change on its most

recently filed Form 990, 990-EZ, or 990-N, or in correspondence

to the IRS.

Name change. Check this box if the organization changed its

legal name (not its “doing business as” name) and hasn’t

reported such change on its most recently filed Form 990 or

990-EZ or in correspondence to the IRS. If the organization

changed its name, attach the following documents. (See the

line 34 instructions.)

IF the organization is...

THEN attach...

a corporation

a copy of the amendment to the

articles of incorporation, and proof of

filing with the appropriate state

authority.

a trust

a copy of the amendment to the trust

instrument, or a resolution to amend

the trust instrument, showing the

effective date of the change of name

and signed by at least one trustee.

an unincorporated association

a copy of the amendment to the

articles of association, constitution, or

other organizing document, showing

the effective date of the change of

name and signed by at least two

officers, trustees, or members.

Initial return. Check this box if this is the first time the

organization is filing a Form 990-EZ and it hasn’t previously filed

a Form 990, 990-PF, 990-T, or 990-N.

Final return/terminated. Check this box if the organization has

terminated its existence or ceased to be a section 501(a) or

section 527 organization and is filing its final return as an exempt

organization or section 4947(a)(1) trust. See the instructions for

line 36 that discuss liquidations, dissolutions, terminations, or

significant disposition of net assets. An organization that checks

this box because it has liquidated, terminated, ceased

operations, dissolved, merged into another organization, or has

had its exemption revoked during the tax year must also attach

Schedule N (Form 990).

Caution: An organization must support any claim to have

liquidated, terminated, dissolved, or merged by attaching a

certified copy of its articles of dissolution or merger approved by

the appropriate state authority. If a certified copy of its articles of

dissolution or merger isn’t available, the organization may submit

a copy of a resolution(s) of its governing body approving plans of

liquidation, termination, dissolution, or merger.

8

Amended return. Check this box if the organization previously

filed a return with the IRS for the same tax year and is now filing

another return for the same tax year to amend the previously

filed return. Explain on Schedule O (Form 990) which parts,

schedules, or attachments of Form 990-EZ were amended and

describe the amendments. See General Instructions F. Amended

Return/Final Return, earlier, for more information.

Application pending. Check this box if the organization either

has filed a Form 1023, 1023-EZ, 1024, or 1024-A with the IRS

and is awaiting a response, or claims tax-exempt status under

section 501(a) but hasn’t filed Form 1023, 1023-EZ, 1024, or

1024-A to be recognized as tax exempt by the IRS. If this box is

checked, the organization must complete all parts of Form

990-EZ and any required schedules. An organization that is

required to file an annual information return (Form 990 or

990-EZ) or submit an annual electronic notice (Form 990-N) for a

given tax year (see General Instructions A. Who Must File,

earlier) must do so even if it hasn’t filed a Form 1023, 1023-EZ,

1024, or 1024-A with the IRS if it claims tax-exempt status.

To qualify for recognition of tax exemption retroactive to the

date of its organization or formation, an organization claiming

tax-exempt status must generally file Form 1023, 1023-EZ, 1024,

or 1024-A within 27 months of the end of the month in which it

was legally organized or formed.

Item C. Name and Address

Enter the organization's legal name in the “Name of organization”

box. If the organization operates under a name different from its

legal name, identify its alternate name, after the legal name, by

writing “a.k.a.” (also known as) and the alternate name of the

organization. If multiple a.k.a. names won’t fit in the box, list them

in Schedule O (Form 990). However, if the organization has

changed its legal name, follow the instructions in Item B for

reporting the name change.

Include the suite, room, or other unit number after the street

address. If the post office doesn’t deliver mail to the street

address and the organization has a P.O. box, enter the box

number instead of the street address.

If the organization receives its mail in care of a third party

(such as an accountant or an attorney), enter “C/O” on the street

address line, followed by the third party's name and street

address or P.O. box.

For foreign addresses, enter information in the following

order: city or town, state or province, the name of the country,

and the postal code. Don’t abbreviate the country name.

If a change of address occurs after the return is filed, use

Form 8822-B, Change of Address or Responsible Party —

Business, to notify the IRS of the new address.

Item D. Employer Identification Number (EIN)

Use the EIN provided to the organization for filing its Form

990-EZ and federal tax returns. The organization must have only

one EIN. If the organization has more than one EIN and hasn’t

been advised which to use, send notice to:

Department of the Treasury

Internal Revenue Service Center

Ogden, UT 84201-0027

State what EINs the organization has, the name and address

to which each number was assigned, and the address of the

organization's principal office. The IRS will advise the

organization which number to use.

Tip: A subordinate organization in a group exemption that is

filing an individual Form 990-EZ return must use its own EIN, not

that of the central organization or of the group return.

2025 Instructions for Form 990-EZ

Tip: A section 501(c)(9) voluntary employees’ beneficiary

association must use its own EIN and not the EIN of its sponsor.

Item E. Telephone Number

Enter a telephone number of the organization that members of

the public and government personnel can use during normal

business hours to obtain information about the organization's

finances and activities. If the organization doesn’t have a

telephone number, enter the telephone number of an

organization official who can provide such information.

Item F. Group Exemption Number

Enter the four-digit group exemption number if the organization is

included in a group exemption. The group exemption number

(GEN) is a number assigned by the IRS to the central/parent

organization of a group that has a group exemption letter.

Contact the central/parent organization to ascertain the GEN

assigned.

Caution: Do not attach substitutes for Schedule B (Form 990).

Parts I, II, and III of Schedule B (Form 990) may be photocopied

as needed to provide adequate space for listing all contributors.

Tip: For purposes of Schedule B (Form 990), contributors

include individuals, fiduciaries, partnerships, corporations,

associations, trusts, and exempt organizations. For organizations

described in section 170(b)(1)(A)(iv) or (vi) or section 509(a)(2),

contributors also include governmental units.

Guidelines for Meeting the Requirements of

Schedule B (Form 990)

Section 501(c)(3) Organization Meeting the

331/3% Support Test of Section 170(b)(1)(A)(vi)

If

a section 501(c)(3) organization that met the 331/3% support

test of the regulations under section 509(a)(1) and section

170(b)(1)(A)(vi) didn’t receive a contribution of the greater of

$5,000 or 2% of the amount on line 1 of Form 990-EZ from

any one contributor,*

Then

the organization should check the box in Item H to certify that

it isn’t required to attach Schedule B (Form 990).

Caution: The central/parent organization of a group ruling can’t

file a group return with Form 990-EZ but must use Form 990.

Otherwise

complete and attach Schedule B (Form 990).

Item G. Accounting Method

Section 501(c)(7), (8), or (10) Organizations

Caution: If the organization is covered by a group exemption

letter as a subordinate organization, the organization should file

Form 990-EZ only if the organization isn’t included in a group

return filed by the central/parent organization for the tax year.

Indicate the method of accounting used in preparing this return.

See General Instructions C. Accounting Periods and Methods,

earlier.

If

a section 501(c)(7), (8), or (10) organization received neither

(1) any contribution or bequest for use exclusively for religious,

charitable, scientific, literary, or educational purposes, or the

prevention of cruelty to children or animals; nor (2) any

contribution of $5,000 or more not exclusively for such

purposes from any one contributor,

Then

the organization should check the box in Item H to certify that

it isn’t required to attach Schedule B (Form 990).

Otherwise

complete and attach Schedule B (Form 990).

Item H. Schedule B (Form 990)

Whether or not the organization enters any amount on line 1 of

Form 990-EZ, the organization must either check the box in Item

H or attach Schedule B (Form 990). Failure to either check the

box in Item H or file Schedule B (Form 990) will result in a

determination that the return is incomplete. Complete and file

Schedule B (Form 990) if the organization met any of the

following conditions during the tax year.

• It is a section 501(c)(3) organization and met the 331/3%

support test of the regulations under sections 509(a)(1) and

170(b)(1)(A)(vi); checks the box on Schedule A (Form 990),

Part II, line 13, 16a, or 16b; and received from any one

contributor, during the tax year, contributions of the greater

of $5,000 (in money or property) or 2% of the amount on

Form 990-EZ, Part I, line 1 (contributions, gifts, grants, and

similar amounts received). An organization filing Schedule B

(Form 990) can limit the contributors it reports on

Schedule B (Form 990) using this greater than $5,000 or 2%

threshold only if it checks the box on Schedule A (Form

990), Part II, line 13, 16a, or 16b.

• It is a section 501(c)(3) organization that didn’t meet the

331/3% support test of the regulations under sections 509(a)

(1) and 170(b)(1)(A)(vi), and received during the tax year

contributions of $5,000 or more from any one contributor.

• It is a section 501(c)(7), 501(c)(8), or 501(c)(10)

organization that received, during the tax year, (a)

contributions of any amount for use exclusively for religious,

charitable, scientific, literary, or educational purposes; or (b)

contributions of $5,000 or more not exclusively for such

purposes from any one contributor.

• It isn’t a section 501(c)(3), 501(c)(7), 501(c)(8), or 501(c)

(10) organization and it received during the tax year

contributions of $5,000 or more from any one contributor.

See the Instructions for Schedule B (Form 990) for more

information.

2025 Instructions for Form 990-EZ

All Other Form 990-EZ Organizations (General

Rule)

If

the organization didn’t receive a contribution of $5,000 or

more from any one contributor* (reportable on line 1 of Form

990-EZ),

Then

the organization should check the box in Item H to certify that

it isn’t required to attach Schedule B (Form 990).

Otherwise

complete and attach Schedule B (Form 990).

* To determine if the organization received a contribution of

$5,000 or more from a contributor during the year, add all direct

and indirect gifts, grants, or contributions of $1,000 or more in

cash or property that a contributor made to the organization

during the year. Do not include smaller gifts, grants, or

contributions. See the Instructions for Schedule B (Form 990) for

more information.

Item I. Website

Enter the organization’s current address for its primary website,

as of the date of filing this return. If the organization doesn’t

maintain a website, enter “N/A” (not applicable).

Item J. Tax-Exempt Status

Check the applicable box to show the organization's tax-exempt

status. If the organization is exempt under section 501(c) (other

than 501(c)(3)), check the 501(c) box and insert the appropriate

subsection number within the parentheses (for example, “4” for a

9

501(c)(4) organization). See the chart in Appendix A: Exempt

Organizations Reference Chart, later. The term “section 501(c)

(3)” includes organizations exempt under sections 501(e), (f),

(k), and (n).

Item K. Form of Organization

Line 1. Contributions, Gifts, Grants, and Similar

Amounts Received

A. What Is Included on Line 1?

Check the box describing the organization's legal entity form or

status under state law in its state of legal domicile. Legal entity

forms include corporations, trusts, unincorporated associations,

and other types of entities (for example, partnerships and limited

liability companies (LLCs)).

• Report amounts received as voluntary contributions; for

Caution: Section 527 political organizations have different

gross receipts thresholds for Form 990-EZ filing and aren’t

required to submit Form 990-N. See Section 527 political

organizations, earlier, for more information.

•

Caution: Section 501(c)(7) and 501(c)(15) organizations use

different definitions of gross receipts to determine whether they

qualify for tax exemption for the year. Appendix C defines gross

receipts for the purpose of determining the exempt status of

organizations described in sections 501(c)(7) and 501(c)(15).

Do not use the definition of gross receipts in Appendix C to

determine whether the organization's gross receipts are normally

$50,000 or less.

•

Item L. Determining Gross Receipts

Add lines 5b, 6c, and 7b to line 9 to determine gross receipts.

See Appendix B: How To Determine Whether an Organization's

Gross Receipts Are Normally $50,000 (or $5,000) or Less and

Appendix C: Special Gross Receipts Tests for Determining

Exempt Status of Section 501(c)(7) and Section 501(c)(15)

Organizations, later, for a discussion of gross receipts.

Only those organizations with gross receipts of less than

$200,000 and total assets of less than $500,000 at the end of

the tax year can use Form 990-EZ. If the organization doesn’t

meet these requirements, it must file Form 990, unless excepted

under General Instructions B. Organizations Not Required To

File Form 990 or 990-EZ, earlier.

Caution: Do not use the definition of gross receipts for section

501(c)(7) or 501(c)(15) exemption purposes (discussed in

Appendix C: Special Gross Receipts Tests for Determining

Exempt Status of Section 501(c)(7) and Section 501(c)(15)

Organizations) to determine the amount to enter here.

Part I. Revenue, Expenses, and

Changes in Net Assets or Fund

Balances

All organizations filing Form 990-EZ with the IRS or any state

must complete Part I. Some states that accept Form 990-EZ in

place of their own forms may require additional information. See

Appendix G: Use of Form 990 or 990-EZ To Satisfy State

Reporting Requirements, later.

Check the box in the heading of Part I if Schedule O (Form

990) contains any information pertaining to this part.

Neither Form 5500 nor Department of Labor (DOL) Forms

LM-2 or LM-3, Labor Organization Annual Report, should be

substituted for Form 990-EZ, lines 1 through 17.

10

•

example, payments, or the part of any payment, for which

the payer (donor) doesn’t receive fair market value (FMV)

from the recipient (donee) organization. Contributions are

reported on line 1 regardless of whether they are deductible

by the contributor.

Enter the gross amounts of contributions, gifts, grants, and

bequests that the organization received from individuals,

trusts, corporations, estates, affiliates, foundations, public

charities, and other exempt organizations, or raised by an

outside professional fundraiser.

Report the value of noncash contributions at the time of the

donation. For example, report the gross value of a donated

car as of the time the car was received as a donation.

Report all related expenses on lines 12 through 16. Enter on

line 13 professional fundraising fees relating to the gross

amounts of contributions collected in the charity's name by

fundraisers.

Reporting line 1 amounts in accordance with ASB Accounting

Standards Codification 958, Not-for-Profit Entities (ASC 958) is

generally acceptable (though not required) for Forms 990 and

990-EZ purposes, but the value of donated services or use of

materials, equipment, or facilities may not be reported. However,

state law may require it. An organization that receives a grant to

be paid in future years should, according to ASC 958, report the

grant's present value on line 1. Accruals of present value

increments to the unpaid grant should also be reported on line 1

in future years.

The organization must report any contributions of

conservation easements and other qualified conservation

contributions consistently with how it reports revenue from such

contributions in its books, records, and financial statements.

Report assets contributed to the organization by another

entity in the course of the entity’s liquidation, dissolution, or

termination.

Do not net losses from uncollectible pledges, refunds of

contributions and service revenue, or reversal of grant expenses

on line 1. Rather, report any such items as Other changes in net

assets or fund balances on Part I, line 20, and explain in

Schedule O (Form 990).

A1. Contributions can arise from fundraising events when

an excess payment is received for items offered.

Fundraising activities relate to soliciting and receiving

contributions. However, fundraising activities such as dinners,

door-to-door sales of merchandise, carnivals, and bingo games

can produce both contributions and revenue. Report as a

contribution, both on line 1 and on line 6b (within the

parentheses), any amount received through such a fundraising

event that is greater than the FMV (retail value) of the

merchandise or services furnished by the organization to the

contributor. Report all gross income from gaming activities on

line 6a.

This situation usually occurs when organizations seek

support from the public through solicitation programs that are in

part fundraising events or activities and are in part solicitations

for contributions. The primary purpose of such solicitations is to

receive contributions and not to sell the merchandise at its retail

value, even though this might produce a profit.

2025 Instructions for Form 990-EZ

Example. An organization holds a dinner, charging $400 per

person for the meal. The dinner has a retail value of $160. A

person who purchases a ticket is really purchasing the dinner for

$160 and making a contribution of $240. The contribution of

$240, which is the difference between the buyer's payment and

the retail value of the dinner, is reported on line 1 and again on

line 6b (within the parentheses). The revenue received ($160

retail value of the dinner) is reported on line 6b. Expenses

directly related to the dinner are reported on line 6c. Fundraising

expenses relating to the contribution of $240 are reported on

lines 12 through 16.

If a contributor gives more than $160, that person would be

making a contribution of the difference between the dinner's

retail value of $160 and the amount actually given. Revenue

Ruling 67-246, 1967-2 C.B. 104, as distinguished from Revenue

Ruling 74-348, 1974-2 C.B. 80, explains this principle in detail.

See also the instructions for line 6, later, and Pub. 526,

Charitable Contributions.

Caution: At the time of any solicitation or payment,

organizations that are eligible to receive tax-deductible

contributions should advise patrons of the amount deductible for

federal tax purposes. See Pub. 1771, Charitable Contributions

Substantiation and Disclosure Requirements.

A2. Contributions can arise from fundraising events when

items of only nominal or insubstantial value are given or

offered. If an organization offers goods or services of only

nominal or insubstantial value through a fundraising event, or

distributes free, unordered, low-cost items to patrons, report the

entire amount received for such benefits as a contribution on

line 1. See also the instruction for B1. Sales or gifts of goods or

services of only nominal or insubstantial value, later, regarding

nominal or insubstantial value. Report all related expenses on

lines 12 through 16.

Benefits have a nominal or insubstantial value if the

organization informs patrons how much of their payment is a

deductible contribution, and either:

1. The FMV of all of the benefits received in connection with

the payment isn’t more than 2% of the payment or $136,

whichever is less; or

2. The payment is $68 or more and the only benefits received

in connection with the payment are token items (bookmarks,

calendars, key chains, mugs, posters, T-shirts, etc.) bearing

the organization's name or logo. The cost to the

organization (as opposed to FMV) of all benefits received by

a donor must be, in the aggregate, $13.60 or less.

A3. Contributions in the form of membership dues. Include

on line 1 membership dues and assessments to the extent they

are contributions and not payments for benefits received. See

the instructions for C1. Dues or assessments received that

exceed the value of available membership benefits, later.

A4. Grants equivalent to contributions. Grants made to

encourage an organization receiving the grant to carry on

programs or activities that further the grant recipient's exempt

purposes are grants that are equivalent to contributions. Report

them on line 1. The grantor can specify which of the recipient's

activities the grant may be used for, such as an adoption

program or a disaster relief project.

A grant is still equivalent to a contribution if the grant recipient

performs a service, or produces a work product, that benefits the

grantor incidentally, but see the instructions for B1. Grants that

are payments for services are not contributions, later.

A5. Contributions or grants from governmental units.

Whether a payment from a governmental unit is labeled a “grant”

or a “contract” doesn’t determine whether the payment should be

reported on line 1. Rather, a grant or other payment from a

2025 Instructions for Form 990-EZ

governmental unit is treated as a grant equivalent to a

contribution if its primary purpose is to enable the recipient to

provide a service to, or maintain a facility for, the direct benefit of

the public rather than to serve the direct and immediate needs of

the grantor (even if the public pays part of the expense of

providing the service or facility). See the instructions for Line 2.

D. Government Fees and Contracts, later.

The following are examples of governmental grants and other

payments that are treated as contributions and reported on

line 1.

• Payments by a governmental unit for the construction or

maintenance of library or museum facilities open to the

public.

• Payments by a governmental unit to nursing homes to

provide health care to their residents (but not Medicare,

Medicaid, and other similar payments on behalf of specific

individuals under the line 2 instructions).

• Payments by a governmental unit to child placement or child

guidance organizations under government programs to

better serve children in the community.

The following examples illustrate the distinction between

government payments reportable on lines 1 and 2.

• A payment by a governmental agency to a medical clinic to

provide vaccinations to the general public is a contribution

reported on line 1. A payment by a governmental agency to

a medical clinic to provide vaccinations to employees of the

agency is program service revenue reported on line 2.

• A payment by a governmental agency to an organization to

provide job training and placement for disabled individuals is

a contribution reported on line 1. A payment by a

governmental agency to the same organization to operate

the agency's internal mail delivery system is program

service revenue reported on line 2.

A6. Contributions received through other fundraising organization. Contributions received indirectly from the public

through solicitation campaigns of federated fundraising agencies

(United Way) are included on line 1.

A7. Contributions received from associated organizations.

Include on line 1 amounts contributed by other organizations

closely associated with the filing organization. This includes

contributions received from a parent organization, subordinate,

or another organization having the same parent.

A8. Contributions from a commercial co-venture. Include

amounts contributed by a commercial co-venture on line 1.

These contributions are amounts received by the organization for

allowing an outside organization (donor) or individual to use the

recipient organization's name in a sales promotion campaign,

such as where the outside organization agrees to contribute 2%

of all sales proceeds to the organization.

B. What Isn’t Included on Line 1?

B1. Grants that are payments for services are not contributions. A grant is a payment for services, and not a contribution,

when the terms of the grant provide the grantor with a specific

service, facility, or product, rather than providing a benefit to the

general public or that part of the public served by the grant

recipient. The recipient organization would report such a grant as

income on line 2 (program service revenue).

B2. Donations of services or use of property. Do not include

the value of services donated to the organization (such as the

value of donated advertising space, broadcast air time (including

donated public service announcements), or discounts on

services), or of the free use of property (materials, equipment, or

facilities) as contributions on line 1. However, for the optional

reporting of those amounts, see the instructions for donated

services in Part III, later.

11

B3. Unreimbursed expenses. Any unreimbursed expenses of

officers, employees, or volunteers don’t belong on Form 990-EZ.

See the explanations of charitable contributions and employee

business expenses in Pub. 526, and Pub. 463, Travel, Gift, and

Car Expenses.

B4. Section 501(c)(9), (17), and (18) organizations. Section

501(c)(9) organizations provide participants with life, sick,

accident, or other similar benefits. Section 501(c)(17)

organizations provide participants with supplemental

unemployment benefits, and sickness and accident benefits

subordinate to supplemental unemployment benefits. Section

501(c)(18) organizations provide participants with pension(s)

and similar benefits. When such an organization receives

payments from participants, or their employers, to provide these

benefits, report the payments on line 2 as program service

revenue, rather than on line 1 as contributions.

C. How To Value Noncash Contributions

Report noncash contributions on line 1 at FMV. If FMV can’t be

readily determined, use an appraised or estimated value. See

also the Instructions for Schedule B (Form 990), Part II.

D. Schedule of Contributors

Attach Schedule B (Form 990), if required. See the instructions

for Item H. Schedule B (Form 990), earlier.

Tip: The information on Form 1099-K, Payment Card and Third

Party Network Transactions, may be useful in helping you to

prepare your return but you aren’t required to report the

information on any specific line of your return. An organization

that receives a Form 1099-K reporting a gross amount of

payment card or third party network payments received in the tax

year should consider these amounts when reporting

contributions and revenue on lines 1 through 8, according to the

instructions for preparing the return. You should retain all Forms

1099-K with your other records.

Tip: Section 501(c)(3) organizations must figure the amount of

contributions according to the above instructions in preparing the

support schedule in Part II or III of Schedule A (Form 990).

B. Program-Related Investment Income

Program service revenue also includes income from

program-related investments. These investments are made

primarily to accomplish an exempt purpose of the investing

organization rather than to produce income. Examples of

program-related investments are scholarship loans and

low-interest loans to charitable organizations, indigents, or

victims of a disaster. See also the instructions for Line 4.

Investment Income

Rental income received from an exempt function is another

example of program-related investment income (below-market

rents from housing leased to low-income persons). For purposes

of this return, report all rental income from an affiliated

organization on line 2.

C. Unrelated Trade or Business Activities

Unrelated trade or business activities (other than fundraising

activities that aren’t regularly carried on) that generate fees for

services can also be program service activities. A social club, for

example, should report as program service revenue the fees it

charges both members and nonmembers for the use of its tennis

courts and golf course.

D. Government Fees and Contracts

Program service revenue includes income earned by the

organization for providing a government agency with a service,

facility, or product that benefited that government agency directly

rather than benefiting the public as a whole. See the instructions

for A5. Contributions or grants from governmental units, earlier,

for reporting guidelines when payments are received from a

government agency for providing a service, facility, or product for

the primary benefit of the general public.

Line 3. Membership Dues and Assessments

Enter members' and affiliates' dues and assessments that aren’t

contributions.

A. What Is Included on Line 3?

Line 2. Program Service Revenue Including

Government Fees and Contracts

A1. Dues and assessments received that compare reasonably with the benefits of membership. When the

organization receives dues and assessments the value of which

compares reasonably with the value of benefits provided to

members (whether or not the membership benefits are used by

the members), report such dues and assessments on line 3.

A. Examples

A2. Organizations that generally match dues and benefits.

Organizations described in section 501(c)(5), (6), or (7)

generally provide benefits with a reasonable relationship to dues,

although benefits to members can be indirect.

Enter the total program service revenue (exempt function

income). Program services are primarily those that form the

basis of an organization's exemption from tax.

A clinic would include on line 2 all of its charges for medical

services (whether to be paid directly by the patients or through

Medicare, Medicaid, or other third-party reimbursement),

laboratory fees, and related charges for services.

Program service revenue also includes tuition received by a

school; revenue from admissions to a concert or other

performing arts event or to a museum; royalties received as

author of an educational publication distributed by a commercial

publisher; payments received by a section 501(c)(9)

organization from participants or employers of participants for

health and welfare benefits coverage; and registration fees

received in connection with a meeting or convention.

12

B. Examples of Membership Benefits

These include subscriptions to publications; newsletters (other

than one about the organization's activities only); free or

reduced-rate admissions to events sponsored by the

organization; use of the organization's facilities; and discounts

on articles or services that both members and nonmembers can

buy. In figuring the value of membership benefits, disregard such

intangible benefits as the right to attend meetings, vote, or hold

office in the organization, and the distinction of being a member

of the organization.

2025 Instructions for Form 990-EZ

C. What Isn’t Included on Line 3?

C1. Dues or assessments received that exceed the value of

available membership benefits. Dues received by an

organization, to the extent they exceed the monetary value of the

membership benefits available to the dues payer, are a

contribution that should be reported on line 1.

C2. Dues received primarily for the organization's support.

If a member pays dues primarily to support the organization's

activities, and not to obtain benefits of more than nominal or

insubstantial monetary value, those dues are a contribution to

the organization includible on line 1.

Example. Maple is an organization whose primary purpose

is to support the local symphony orchestra. Members have the

privilege of purchasing subscriptions to the symphony's annual

concert series before they go on sale to the general public, but

must pay the same price as any other member of the public.

They are also entitled to attend a number of rehearsals each

season without charge. Under these circumstances, Maple's

receipts from members are contributions reported on line 1.

Line 4. Investment Income

A. What Is Included on Line 4?

A1. Interest on savings and temporary cash investments.

Include the amount of interest received from interest-bearing

checking accounts, savings, and temporary cash investments,

such as money market funds, commercial paper, certificates of

deposit, and U.S. Treasury bills or other governmental

obligations that mature in less than 1 year. So-called dividends

or earnings received from mutual savings banks, money market

funds, etc., are actually interest and should be included on this

line.

A2. Dividends and interest from securities. Include

dividends from equity securities (stocks), and interest income

from debt securities and notes and loans receivable, other than

program-related investments. Include amounts received from

payments on securities loans, as defined in section 512(a)(5).

B2. Exempt function revenue (program service). Do not

include on line 4 amounts that represent income from an exempt

function (program service). Report these amounts on line 2 as

program service revenue. Report expenses related to this

income on lines 12 through 16.

Exempt function rental income. An organization whose

exempt purpose is to provide low-rental housing to persons with

low income receives exempt function income from such rentals.

An organization receives exempt function income if it rents or

sublets rental space to a tenant whose activities are related to

the filing organization's exempt purpose. Report rental income

received in these instances on line 2 and not on line 4. Only for

purposes of completing this return, treat income from renting

property to affiliated exempt organizations as exempt function

income and include that income on line 2 as program service

revenue.

Other program-related investments. Investment income from

program-related investments should be reported on line 2. See

the line Line 2. Program Service Revenue Including Government

Fees and Contracts for a discussion of program-related

investments. Gains or losses from the sale of program-related

investment assets are reported on line 5.

Lines 5a Through 5c. Gains (or Losses) From

Sale of Assets Other Than Inventory

A. What Is Included on Line 5?

Report on line 5a all sales of securities and sales of all other

types of investments (real estate, royalty interests, or partnership

interests), as well as sales of all other noninventory assets

(program-related investments and fixed assets used by the

organization in its related and unrelated activities). Also, report

capital gains dividends; the organization’s share of capital gains

and losses from a joint venture, LLC, or other entity treated as a

partnership for federal tax purposes; and capital gains

distributions from trusts.

A3. Gross rents. Include gross rental income received during

the year from investment property and any other real property

rented by the organization (other than program-related

investments reported on line 2).

Total the cost or other basis (less depreciation) and selling

expenses and enter the result on line 5b. On line 5c, enter the

net gain or loss.

A4. Other investment income. Include, for example, the

organization’s share of investment income from a joint venture,

LLC, or other entity treated as a partnership for federal tax

purposes. Also, include royalties received by the organization

from licensing the ongoing use of its property to others (other

than royalties generated as part of the organization's exempt

function, such as royalties received from a publisher for an

educational work authored by the organization, which should be

reported on line 2 as program service revenue). Typically,

royalties are received for the use of intellectual property

(copyrights, patents, and trademarks). Royalties also include

payments to the owner of property for the right to exploit natural

resources on the property, such as oil, natural gas, or minerals.

Do not deduct investment management fees from the amount

of investment income reported on this line, but report these fees

on line 13.

B. What Isn’t Included on Line 5?

B. What Isn’t Included on Line 4?

B1. Capital gains dividends and unrealized gains and losses. Do not include on this line any capital gains dividends.

They are reported on line 5. Also, don’t include unrealized gains

and losses on investments carried at market value. See the

instructions for Line 20. Other Changes in Net Assets or Fund

Balances.

2025 Instructions for Form 990-EZ

For reporting sales of securities on Form 990-EZ, the

organization can use the more convenient way to figure the

organization's gain or loss from sales of securities by subtracting

from the sales price the average-cost basis of the particular

security sold. However, the average-cost basis isn’t used to

figure the gain or loss from sales of securities reportable on

Form 990-T.

Do not include on line 5 any unrealized gains or losses on

securities that are carried in the books of account at market

value. See the instructions for Line 20. Other Changes in Net

Assets or Fund Balances.

C. Books and Records

The organization should maintain books and records to

substantiate information regarding any securities or other assets

sold for which market quotations weren’t published or weren’t

readily available. The recorded information should include:

• A description of the asset;

• Date acquired;

• Whether acquired by donation or purchase;

• Date sold and to whom sold;

13

• Gross sales price;

• Cost, other basis, or if donated, value at time acquired;

• Expense of sale and cost of improvements made after

acquisition; and

• Depreciation since acquisition, if depreciable property.

Line 6a. Gaming

Report gross income from gaming on line 6a if the organization

conducted directly, or through a promoter, any amount of gaming

during the year. Report the gross income from all gaming

activities (other than gaming that is incidental to a fundraising

event such as a dinner/dance), whether or not regularly carried

on, on line 6a.

Gaming includes (but isn’t limited to) bingo, pull tabs, instant

bingo (including satellite and progressive bingo), Texas Hold-Em

Poker and other card games, raffles, scratch-offs, charitable

gaming tickets, break-opens, hard cards, banded tickets, jar

tickets, pickle cards, Lucky Seven cards, Nevada Club tickets,

casino nights/Las Vegas nights (other than events not regularly

carried on in which participants can play casino-style games but

the only prizes or auction items provided to participants are

noncash items that were donated to the organization, which are

fundraising events), and coin-operated gambling devices.

Coin-operated gambling devices include slot machines,

electronic video slot or line games, video poker, video blackjack,

video keno, video bingo, video pull tab games, etc.

Many games of chance are taxable. Income from bingo

games is generally not subject to the tax on unrelated business

income if the games meet the legal definition of bingo. For a

bingo game to meet the legal definition of bingo, wagers must be

placed, winners must be determined, and prizes or other

property must be distributed in the presence of all persons

placing wagers in that game.

A wagering game that doesn’t meet the legal definition of

bingo doesn’t qualify for the exclusion from unrelated business

income, regardless of its name. For example, “instant bingo,” in

which a player buys a pre-packaged bingo card with pull tabs

that the player removes to determine if the player is a winner,

doesn’t qualify. See Pub. 598, Tax on Unrelated Business

Income of Exempt Organizations; Pub. 3079, Tax-Exempt

Organizations and Gaming; and Form 990-T.

Line 6b. Fundraising Events

Enter the gross income from all fundraising events and activities,

such as dinners, dances, carnivals, concerts, sports events,

auctions, and door-to-door sales of merchandise.

Fundraising events and activities only incidentally accomplish

an exempt purpose. Their sole or primary purpose is to raise

funds to finance the organization's exempt activities. They don’t

include events or activities that substantially further the

organization's exempt purpose even if they also raise funds.

They don’t include activities regularly carried on. Fundraising

events don’t include gaming, gross income from which is

reported on line 6a.

Example. An organization formed to promote and preserve

folk music and related cultural traditions holds an annual folk

music festival featuring concerts, handicraft demonstrations, and

similar activities. Because the festival directly furthers the

organization's exempt purpose, income from ticket sales should

be reported on line 2 as program service revenue.

Fundraising events and activities raise funds by offering

goods or services that have more than a nominal or insubstantial

value (compared to the price charged) for a payment that is more

than the direct cost of those goods or services. See the

instructions for A1. Contributions can arise from fundraising

events when an excess payment is received for items offered

and Line 1. A2. Contributions can arise from fundraising events

14

when items of only nominal or insubstantial value are given or

offered, earlier, for a discussion on contributions reportable on

line 1 and revenue reportable on line 6b.

The fact that tickets, advertising, or solicitation materials refer

to a required payment as a donation or contribution doesn’t

control how these payments should be reported on Form

990-EZ.

The gross income from fundraising events must be reported

in the right-hand column on line 6b without reduction for cash or

noncash prizes, cost of goods sold, compensation, fees, or other

expenses.

A. What Is Included on Line 6b?

Gross revenue/contributions. When an organization receives

payments for goods or services offered through a fundraising

event, enter the following.

1. As gross revenue, on line 6b (in the right-hand column), the

retail value of the goods or services.

2. As a contribution, on both line 1 and line 6b (within the

parentheses), any amount received that exceeds the retail

value of the goods or services given.

Example. At a fundraising event, an organization received

$100 in gross receipts for goods valued at $40. The organization

entered gross revenue of $40 on line 6b and entered a

contribution of $60 on both line 1 and within the parentheses on

line 6b. The contribution was the difference between the gross

revenue of $40 and the gross receipts of $100.

B. What Isn’t Included on Line 6b?

B1. Sales or gifts of goods or services of only nominal or

insubstantial value. If the goods or services offered at the

fundraising event have only nominal or insubstantial value,

include all of the receipts as contributions on line 1 and all of the

related expenses on lines 12 through 16.

B2. Sweepstakes, raffles, and lotteries. Report gross income

from gaming on line 6a. Report as a contribution, on line 1, the

proceeds of solicitation campaigns in which the names of

contributors and other respondents (who weren’t required to

make a minimum payment) are entered in a drawing for prizes.

Where a minimum payment is required for each raffle or

lottery entry and prizes of only nominal or insubstantial value are

awarded, report any amount received as a contribution. Report

the related expenses on lines 12 through 16.

B3. Activities that generate only contributions aren’t fundraising events. An activity that generates only contributions,

such as a solicitation campaign by mail, isn’t a fundraising event.

Any amount received should be included on line 1 as a

contribution. Related expenses are reportable on lines 12

through 16.

C. Attach Schedule G (Form 990), Parts II and III

If the organization reports more than $15,000 on line 6a, then it

must complete Schedule G (Form 990), Part III (Gaming). If the

sum of the organization's gross income and contributions from

fundraising events (including the amounts reported on line 6b

and in the parentheses for line 6b) is greater than $15,000, then

it must complete Schedule G (Form 990), Part II (Fundraising

Events). Organizations filing Form 990-EZ aren’t required to

complete Schedule G (Form 990), Part I (Fundraising Activities).

2025 Instructions for Form 990-EZ

Lines 6c and 6d. Direct Expenses and Net

Income or (Loss) From Gaming and Fundraising

Events

Report on line 6c direct expenses related to gaming activities

and direct expenses attributable to the organization's provision

of goods or services from which it derived gross income at a

fundraising event. Do not report fundraising expenses

attributable to contributions reported on line 1. These expenses

are reportable on lines 12 through 16. If an expense is included

on line 6c, don’t report it again on line 7b.

To figure net income or (loss) on line 6d, add lines 6a and 6b,

then subtract line 6c.

Line 7a. Sales of Inventory

Include on line 7a the gross sales (less returns and allowances)

of inventory items, whether the sales activity is an exempt

function or an unrelated trade or business. Inventory items are

goods the organization makes to sell to others, or that it buys for

resale. Include all inventory sales except sales of goods at

fundraising events, which are reportable on line 6. Do not include

on line 7 sales of investments on which the organization

expected to profit by appreciation and sale; report sales of these

investments on line 5.

Line 7b. Cost of Goods Sold

On line 7b, report the cost of goods sold related to sales of such

inventory. The usual items included in cost of goods sold are

direct and indirect labor, materials and supplies consumed,

freight-in, and a proportion of overhead expenses. For purposes

of Part I, the organization may include as cost of donated goods

their FMV at the time of acquisition. Marketing and distribution

expenses aren’t includible in cost of goods sold but are reported

on lines 12 through 16.

Line 8. Other Revenue

Enter the total income from all sources not covered by lines 1

through 7. Examples of line 8 income are interest on notes

receivable not held as investments or as program-related

investments (defined in the line 2 instructions); interest on loans

to officers, directors, trustees, key employees, and other

employees; and royalties that aren’t investment income or

program service revenue. Describe this income on Schedule O

(Form 990).

Line 10. Grants and Similar Amounts Paid

A. What Is Included on Line 10?

Enter the amount of actual grants and similar amounts paid to

individuals and organizations selected by the filing organization.

Include scholarship, fellowship, and research grants to

individuals.

A1. Specific assistance to individuals. Include on this line

the amount of payments to, or for the benefit of, particular clients

or patients, including assistance by others at the organization's

expense.

A2. Payments, voluntary awards, or grants to affiliates.

Include on line 10 certain types of payments to organizations

affiliated with (closely related to) the filing organization. These

payments include predetermined quota support and dues

payments by local organizations to their state or national

organizations.

Caution: If the organization uses Form 990-EZ for state

reporting purposes, distinguish on Schedule O (Form 990)

between payments to affiliates and awards and grants. See

2025 Instructions for Form 990-EZ

Appendix G: Use of Form 990 or 990-EZ To Satisfy State

Reporting Requirements, later.

B. What Isn’t Included on Line 10?

B1. Administrative expenses. Do not include on this line

expenses made in selecting recipients or monitoring compliance

with the terms of a grant or award. Enter those expenses on lines

12 through 16.

B2. Purchases of goods or services from affiliates. Do not

report the cost of goods or services purchased from affiliates on

line 10. Report these expenses on lines 12 through 16.

B3. Membership dues paid to another organization. Report

membership dues that the organization pays to another

organization (other than an affiliated organization) for general

membership benefits, such as regular services, publications,

and materials, on line 16.

C. Grantee List on Schedule O (Form 990)

List on Schedule O (Form 990) each grantee organization or

individual to whom the organization made grants (or paid similar

amounts) in excess of $5,000 during the organization's tax year.

For each grantee, list:

• Each class of activity;

• The grantee's name and address (for grantee organizations,

not grantee individuals);

• The amount given (aggregate amount of grants and

payments to or for the benefit of the grantee during the

organization's tax year); and

• The relationship of the grantee (for grants to individuals), if

the relationship is by blood, marriage, adoption, or

employment (including employees’ children), control, or

ownership, to any person or corporation with an interest in

the organization, such as a creator, donor, director, trustee,

officer, key employee, related organization, etc.

Caution: If the individual grantee is related to a grantor or

contributor to the organization, then don’t provide the name of

the grantor or contributor. Instead, identify such persons

generically as “grantee” and as “grantor” or “contributor.”

If any related organization (see the line 49 instructions for the

definition of “related organization”) received a payment reported

on line 10, then so indicate and specify the purpose of the

payment.

Classify activities on this schedule in more detail than by

using broad terms such as charitable, educational, religious, or

scientific. For example, identify payments to affiliates, payments

for nursing services, fellowships, and payments for food, shelter,

or medical services for indigents or disaster victims.

Colleges, universities, and primary and secondary schools

reporting scholarships or other financial assistance can instead

include a statement in Schedule O (Form 990) that (a) groups

each type of financial aid provided, (b) indicates the number of

individuals who received the aid, and (c) specifies the aggregate

dollar amount.

If an organization gives property other than cash and

measures an award or grant by the property's FMV, also show on

this schedule:

• A description of the property,

• The book value of the property,

• How the book value was determined,

• How the FMV was determined, and

• The date of the gift.

15

Any difference between a property's FMV and book value

should be recorded in the organization's books of account and

on line 20.

Line 11. Benefits Paid to or for Members

For an organization that gives benefits to members or

dependents (such as organizations exempt under section 501(c)

(8), (9), or (17)), enter the amounts paid for or paid to obtain

insurance that provides:

• Death, sickness, hospitalization, or disability benefits;

• Unemployment compensation benefits; and

• Other benefits, including patronage dividends paid by 501(c)

(12) organizations to their members.

Report on line 12, rather than line 11, the cost of

employment-related benefits (such as health insurance) that the

organization gives its officers and employees.

Line 12. Salaries, Other Compensation, and

Employee Benefits

Enter the total salaries and wages paid to all officers and

employees and payments made to directors and trustees,

including compensation reported on Forms W-2 and 1099.

Include all other forms of income and benefits received from the

organization during the year, such as the employer’s share of

deferrals (for unfunded plans) and contributions the organization

paid to qualified and nonqualified pension and deferred

compensation plans, and the employer's share of contributions

to employee benefit programs (such as insurance, health, and

welfare programs) that aren’t an incidental part of a pension

plan.

Tip: Complete Form 5500 if the organization is required to file it.

Also, include in the total on line 12 the amount of federal,

state, and local payroll taxes for the year that are imposed on the

organization as an employer. This includes the employer's share

of social security and Medicare taxes, federal unemployment tax

(FUTA), state unemployment compensation tax, and other state

and local payroll taxes. Taxes withheld from employees' salaries

and paid over to the various governmental units (such as federal

and state income taxes and the employees' share of social

security and Medicare taxes) are part of the employees' salaries

included on line 12. Report expenses paid or incurred for

employee events such as a picnic or holiday party on this line.

For more information, see Pub. 15 (Circular E), Employer's Tax

Guide.

Tip: Compensation for line 12 is reported based on the

accounting method and tax year used by the organization,

whereas compensation for Part IV, List of Officers, Directors,

Trustees, and Key Employees, and Part VI, lines 50 and 51

(compensation of highest compensated employees and

independent contractors), is reported for the calendar year

ending with or within the organization’s fiscal year.

Line 13. Professional Fees and Other Payments

to Independent Contractors

Enter the total amount of legal, accounting, auditing, other

professional fees (such as fees for fundraising or investment

services), and related expenses charged by outside firms and

individuals who aren’t employees of the organization.

Do not include any penalties, fines, or judgments imposed on

the organization as a result of legal proceedings; report and

identify those expenses on line 16. Report on line 12 fees paid to

directors and trustees. Also, report on line 12 compensation to

employees that provide fundraising, legal, accounting, or other

professional services as part of their employment. Report broker

fees/commissions as sales expenses on line 5b.

16

If the organization is able to distinguish between fees paid for

independent contractor services and expense payments or

reimbursements to the contractor(s), report the fees paid for

services on line 13 and the expense payments or

reimbursements on lines 14 through 16, as applicable. If the

organization is unable to distinguish between service fees and

expense payments or reimbursements to independent

contractors, report all such amounts on line 13.

Tip: If your organization pays $600 or more to persons not

treated as employees, you may be required to file Form

1099-NEC, Nonemployee Compensation, or Form 1099-MISC,

Miscellaneous Income. For more information, see the

Instructions for Forms 1099-MISC and 1099-NEC.

Line 14. Occupancy, Rent, Utilities, and

Maintenance

Enter the total amount paid or incurred for the use of office space

or other facilities, including rent; mortgage interest; heat, light,

power, and other utilities; outside janitorial services; real estate

taxes and property insurance attributable to rental property; and

similar expenses.

These expenses relate to real property actually occupied by

the organization, whether as tenant or owner, or used in the

conduct of exempt functions (such as low-income rental

housing). Report on line 16 expenses relating to real property

used for investment purposes. If the organization occupies part

of the property and leases a part to others, then expenses must

be reasonably allocated between occupancy-related and

investment-related expenses, and reported accordingly on lines

14 and 16.

If the organization records depreciation on property it

occupies, enter the total for the year. For an explanation of

acceptable methods for figuring depreciation, see Pub. 946, How

To Depreciate Property.

Report on line 14 or 16 rental expenses for rental income

reported on lines 2 and 4. Do not decrease rental expenses

reported on line 14 or 16 by any rental income received from

renting or subletting rented space. See the instructions for lines

2 and 4 to determine if the income is reportable as exempt

function income or investment income.

Line 15. Printing, Publications, Postage, and

Shipping

Enter the printing and related costs of producing the filing

organization's own newsletters, leaflets, films, and other

informational materials, as well as the cost of outside mailing

services on line 15. Also, include the cost of any purchased

publications as well as postage and shipping costs not

reportable on line 5b, 6c, or 7b. Do not include any expenses,

such as salaries, for which a separate line is provided.

Line 16. Other Expenses

Report expenses here that aren’t reportable on lines 10 through

15. Include here such expenses as penalties, fines, and

judgments; unrelated business income taxes; insurance,

interest, depreciation, and real estate taxes not reported as

occupancy expenses; travel and transportation costs; and

expenses for conferences, conventions, and meetings. Provide a

description of these expenses on Schedule O (Form 990). Do

not report on this line payments made by organizations exempt

under section 501(c)(8), (9), or (17) to obtain insurance benefits

for members. Report those expenses on line 11.

Some states that accept Form 990-EZ in satisfaction of their

filing requirements may require that certain types of

miscellaneous expenses be itemized. See Appendix G: Use of

2025 Instructions for Form 990-EZ

Form 990 or 990-EZ To Satisfy State Reporting Requirements,

later.

Line 18. Excess or (Deficit) for the Year

Enter the difference between lines 9 and 17. If line 17 is more

than line 9, enter the difference in parentheses or as a negative

number with a minus sign.

Line 19. Net Assets or Fund Balances at

Beginning of Year

Enter on line 19 the end-of-year amount from the balance sheet

on the prior-year return.

Line 20. Other Changes in Net Assets or Fund

Balances

Explain in Schedule O (Form 990) any changes in net assets or

fund balances between the beginning and end of the

organization's tax year that aren’t accounted for by the amount

on line 18. Include items here such as:

• Adjustments of earlier years' activity (such as losses on

uncollectible pledges, refunds of contributions and program

service revenue, and reversal of grant expenses);

• Unrealized gains and losses on investments carried at

market value; and

• Any difference between FMV and book value of property

given as an award or grant.

Line 25. Total Assets

Enter amount of total assets. If the end-of-year total assets

entered in column (B) are $500,000 or more, Form 990 must be

filed instead of Form 990-EZ.

Line 26. Total Liabilities

Liabilities include such items as accounts payable, grants

payable, mortgages or other loans payable, and deferred

revenue (revenue received but not yet earned). Provide a

description of these liabilities on Schedule O (Form 990).

Line 27. Net Assets or Fund Balances

Subtract line 26 (total liabilities) from line 25 (total assets) to

determine net assets. Enter this net asset amount on line 27.

The amount entered in column (B) must agree with the net asset

or fund balance amount on line 21.

States that accept Form 990-EZ as their basic report form

may require a separate statement of changes in net assets. See

Appendix G: Use of Form 990 or 990-EZ To Satisfy State

Reporting Requirements.

Part III. Statement of Program Service

Accomplishments

Check the box in the heading of Part III if Schedule O (Form 990)

contains any information relating to this part.

See General Instructions C. Accounting Periods and Methods

regarding the reporting of a section 481(a) adjustment to

conform to ASC 958.

A program service is a major (usually ongoing) objective of an

organization, such as adoptions, recreation for the elderly,

rehabilitation, or publication of journals or newsletters.

Part II. Balance Sheets

Step

Every organization that files Form 990-EZ must complete

columns (A) and (B) of Part II of the return and can’t submit a

substitute balance sheet. Failure to complete Part II can result in

penalties for filing an incomplete return. If there is no amount to

report in column (A), Beginning of year, enter a zero (“-0-”) in that

column.

1

2

Check the box in the heading of Part II if Schedule O (Form

990) contains any information pertaining to this part.

Some states require more information. See Appendix G: Use

of Form 990 or 990-EZ To Satisfy State Reporting Requirements

for more information about completing a Form 990-EZ to be filed

with any state or local government agency.

Line 22. Cash, Savings, and Investments

Include all interest and non-interest bearing accounts (petty cash

funds, checking accounts, savings accounts, money market

funds, commercial paper, certificates of deposit, U.S. Treasury

bills, and other government obligations). Also, include the book

value of securities held as investments, and all other investment

holdings including land and buildings held for investment. Report

the income from these investments on line 4; report income from

program-related investments on line 2.

Line 23. Land and Buildings

Enter the book value (cost or other basis less accumulated

depreciation) of all land and buildings owned by the organization

and not held for investment.

3

Action

Enter the organization's primary exempt purpose.

All organizations must describe their program service

accomplishments for each of their three largest program

services (as measured by total expenses incurred).

• Describe program service accomplishments

through measurements such as clients served,

days of care, number of sessions or events held, or

publications issued.

• Describe the activity's objective, for both this time

period and the longer-term goal, if the output is

intangible, such as in a research activity.

• Give reasonable estimates for any statistical

information if exact figures aren’t readily available.

Indicate that this information is estimated.

• Be clear, concise, and complete in the description.

Avoid attaching brochures, newsletters, newspaper

articles about the organization, etc.

Public interest law firm. A public interest law firm

exempt under section 501(c)(3) or 501(c)(4) must list in

Schedule O (Form 990) all the cases in litigation or that

have been litigated during the year. For each case,

describe the matter in dispute and explain how the

litigation will benefit the public generally. Also, enter the

fees sought and recovered in each case. See Revenue

Procedure 92-59, 1992-2 C.B. 411.

Line 24. Other Assets

Enter the total of other assets such as accounts receivable,

inventories, prepaid expenses, and the organization’s share of

assets in any joint ventures, LLCs, and other entities treated as a

partnership for federal tax purposes. Also, include a description

of the assets in Schedule O (Form 990).

2025 Instructions for Form 990-EZ

17

Step

Action

4

Expenses and grants. For each program service

reported on lines 28 through 31, section 501(c)(3) and

501(c)(4) organizations must enter, in the Expenses

column, the total expenses included on line 17 for that

program service. These organizations must also enter, in

the Grants space for each program service, the total

grants and similar amounts reported on line 10 for that

program service. If the amount of grants entered

includes foreign grants, check the box to the left of the

Expenses column. For all other organizations, entering

expenses and grants and checking the foreign grants

box is optional.

5

Describe in Schedule O (Form 990) the organization's

other program services.

• The detailed information required for the three

largest services isn’t necessary for this schedule.

• However, section 501(c)(3) and 501(c)(4)

organizations must show the expenses and grants

attributable to their program services.

6

The organization can report the amount of any donated

services, or any donated use of materials, equipment, or

facilities it received or utilized for a specific program

service.

• Disclose the applicable amounts of any donated

services, etc., on the lines for the narrative

description of the appropriate program service.

• Do not include these amounts in the expense

column in Part III.

• See the instructions for B2. Donations of services or

use of property, earlier, regarding donations of

services or use of property.

Part IV. List of Officers, Directors,

Trustees, and Key Employees

Check the box in the heading of Part IV if Schedule O (Form 990)

contains any information relating to this part.

List each person who was an officer, director, trustee, or key

employee (defined below) of the organization at any time during

the organization's tax year, even if they didn’t receive any

compensation from the organization.

Officer. An officer is a person elected or appointed to manage

the organization's daily operations, such as a president, vice

president, secretary, or treasurer. The officers of an organization

are determined by reference to its organizing document, bylaws,

or resolutions of its governing body, but at a minimum include

those officers required by applicable state law.

Director or trustee. A director or trustee is a member of the

organization's governing body, but only if the member has voting

rights. The governing body is the group of persons authorized

under state law to make governance decisions on behalf of the

organization and its shareholders or members, if applicable. The

governing body is, generally speaking, the board of directors

(sometimes referred to as board of trustees) of a corporation or

association, or the board of trustees of a trust (sometimes

referred to simply as the trustees, or trustee, if only one trustee).

Key employee. A key employee is any person having

responsibilities or powers similar to those of officers, directors, or

trustees. The term includes the chief management and

administrative officials of an organization (such as an executive

director or chancellor). A chief financial officer and the officer in

18

charge of the administration or program operations are both key

employees if they have the authority to control the organization's

activities, its finances, or both.

Enter a zero (“-0-”) in columns (c), (d), and (e) if no reportable

compensation or other compensation was paid during the year

or deferred for payment to a future year.

Enter all forms of cash and noncash compensation received

by each listed officer, director, trustee, and key employee,

whether paid currently or deferred.

If the organization pays any other person, such as a

management services company, for the services provided by any

of the organization's officers, or an employee leasing company,

or a professional employer organization (whether or not certified

under the new Voluntary Certification Program for Professional

Employer Organizations at IRS.gov/For-Tax-Pros/Basic-Tools/

Certified-Professional-Employer-Organization), directors,

trustees, or key employees, report the compensation and other

items in Part IV as if the organization had paid the officers,

directors, trustees, and key employees directly.

A failure to fully complete Part IV can subject both the

organization and the individuals responsible for such failure to

penalties for filing an incomplete return. See General Instructions

G. Failure-To-File Penalties, earlier. In particular, entering the

phrase on Part IV, “Information available upon request,” or a

similar phrase, isn’t acceptable.

Form 941, Employer’s Quarterly Federal Tax Return, must be

filed to report income tax withholding and social security and

Medicare taxes. The organization must also file Form 940,

Employer's Annual Federal Unemployment (FUTA) Tax Return,

to report federal unemployment tax, unless the organization isn’t

subject to these taxes. See Pub. 15 (Circular E) for more

information.

Amounts paid or accrued by certain other organizations

treated as paid or accrued by the filing organization. Treat

as paid, accrued, or held directly by the organization any

amounts paid or accrued under a deferred compensation plan,

or held by a deferred compensation trust, that is established,

sponsored, or maintained by the organization.

Common paymaster or payroll/reporting agent. Treat

amounts paid by a common paymaster (as defined in

Regulations section 31.3121(s)-1(b)(2)) or a payroll or reporting

agent (which is or should be appointed by the organization on

Form 2678, Employer/Payer Appointment of Agent, or authorized

by the organization on Form 8655, Reporting Agent

Authorization, to perform certain employment tax services on

behalf of the organization) for services performed for the

organization as if the organization had paid such amounts

directly, and report these amounts in the appropriate columns in

Part IV.

Column (a)

For each person required to be listed, enter the name in the top

of each row and the person's title or position with the

organization in the bottom of the row. If the person had more

than one title or position, list all (for instance, president and

director). List persons in the following order: individual trustees

or directors, institutional trustees, officers, and key employees.

Up to 11 persons can be reported on the Form 990-EZ, Part

IV, table. If more space is needed to enter additional persons,

use as many duplicates of the Part IV table as are needed.

Column (b)

For each person listed in column (a), report an estimate of the

average hours per week the person devoted to the organization

during the year. Entry of a specific number of hours per week is

required for a complete answer. Enter “-0-” if applicable. Do not

include statements such as “as needed,” “as required,” or “40+.”

2025 Instructions for Form 990-EZ

If the average is less than 1 hour per week, then the organization

can enter a decimal rounded to the nearest tenth (for example,

0.2 hours per week).

Columns (c)–(e)

All compensation reporting is based on the calendar year ending

with or within the organization's tax year. For example, if a

fiscal-year organization's tax year is the 12-month period

beginning July 1, 2025, and ending June 30, 2026, the

organization must report compensation for the calendar year

ending December 31, 2025.

Note: Do not report the same item of compensation in more

than one column of Part IV for the calendar year ending with or

within the tax year.

Column (c)

Enter the person's reportable compensation. “Reportable

compensation” is:

• For officers and other key employees—amounts required to

be reported in box 1 or 5 of Form W-2 (whichever amount is

greater);

• For directors and individual trustees—amounts required to

be reported in box 1 of Form 1099-NEC and/or box 6 of

Form 1099-MISC for director services and other

independent contractor services to the organization, plus

box 1 or 5 of Form W-2 (whichever amount is greater) if also

compensated as an officer or employee; and

• For institutional trustees (such as banks or trust

companies)—fees for services paid under a contractual

agreement or statutory entitlement.

If the organization didn’t file a Form 1099-NEC or Form

1099-MISC because the amounts paid were below the threshold

reporting requirement, then include and report the amount

actually paid.

Tip: Corporate officers are considered employees for purposes

of Form W-2 reporting unless they perform no services as

officers or perform only minor services and neither receive nor

are entitled to receive, directly or indirectly, any compensation.

Corporate directors are considered independent contractors, not

employees, and director compensation, if any, is generally

required to be reported on Form 1099-NEC. See Regulations

section 31.3401(c)-1(f).

For employees, such as certain members of the clergy and

religious workers who aren’t subject to social security and

Medicare taxes as employees, box 5 of Form W-2 can be zero or

less than the amount in Form W-2, box 1. In those cases, the

amount required to be reported in box 1 of Form W-2 must be

reported as reportable compensation in column (c).

Column (d)

Report the following deferred compensation and benefits.

1. Tax-deferred contributions by the employer to a qualified

defined-contribution retirement plan.

2. The annual increase or decrease in actuarial value of a

qualified defined benefit plan, whether or not funded or

vested.

3. The value of health benefits provided by the employer, or

paid by the employee with pre-tax dollars, that isn’t included

in reportable compensation, including the value of:

• Payments of health benefit plan premiums,

• Medical reimbursement and flexible spending

programs, and

2025 Instructions for Form 990-EZ

• Health coverage (rather than actual benefits paid)

provided by an employer's self-insured or self-funded

arrangement.

Health benefits include medical, dental, optical, drug,

and medical equipment benefits. They don’t include

disability or long-term care insurance premiums or allocated

benefits for this purpose.

4. Tax-deferred contributions by the employer and employee to

a funded nonqualified defined contribution plan, and

deferrals under an unfunded nonqualified defined

contribution plan, whether or not such plans are vested or

subject to a substantial risk of forfeiture.

5. The annual increase or decrease in actuarial value of a

nonqualified defined benefit plan, whether or not funded,

vested, or subject to a substantial risk of forfeiture.

Reasonable estimates can be used if precise cost figures aren’t

readily available to determine column (d) amounts.

Column (e)

Enter both taxable and nontaxable fringe benefits, but don’t

include compensation reported in column (c) or (d) or the

following.

1. Working condition fringe benefits described in section

132(d).

2. Expense reimbursements and allowances under an

accountable plan described in Regulations section

1.62-2(c)(2).

3. De minimis fringe benefits described in section 132(e).

Include amounts that the recipients must report as income on

their separate income tax returns. Examples include amounts for

which the recipient didn’t account to the organization or

allowances that were more than the payee spent on serving the

organization. Include payments made under indemnification

arrangements, the value of the personal use of housing,

automobiles, or other assets owned or leased by the

organization (or provided for the organization's use without

charge), as well as any other taxable and nontaxable fringe

benefits. See Pub. 525, Taxable and Nontaxable Income, for

more information.

$10,000-per-item exception. The organization may exclude

from reporting in column (e) any item of “other compensation”

given to a person listed in Part IV if its total value is less than

$10,000 for the calendar year ending with or within the

organization's tax year.

Short Year and Final Returns

For a short-year return in which there is no calendar year that

ends with or within the short year, leave columns (c), (d), and (e)

blank and don’t report any highest compensated employees or

highest compensated independent contractors (because such

persons are determined according to compensation received in

the calendar year ending with or within the tax year for which the

return is filed), unless the return is a final return. If the return is a

final return, report in column (c) the compensation that is

reportable compensation on Forms W-2 and Forms 1099 for the

short year, from both the filing organization and related

organizations, whether or not Forms W-2 or Forms 1099 have

been filed yet to report such compensation. Report health

benefits, contributions to employee benefit plans, and other

deferred compensation for the short year in column (d), and

other compensation for the short year in column (e).

19

Part V. Other Information

Required Statements

1. Schedule A (Form 990). Section 501(c)(3) organizations

must complete and attach Schedule A (Form 990).

2. Statement regarding personal benefit contract. If, in

connection with a transfer to or for the use of the

organization, the organization directly or indirectly pays

premiums on any personal benefit contract, or there is an

understanding or expectation that any person will directly or

indirectly pay such premiums, the organization must do the

following.

• Attach a statement describing the organization's

involvement with the personal benefit contract(s).

• Report on Form 8870, Information Return for Transfers

Associated With Certain Personal Benefit Contracts,

the premiums that the organization paid, and the

premiums paid by others but treated as paid by the

organization.

• Report and pay an excise tax, equal to premiums paid,

on Form 4720, Return of Certain Excise Taxes Under

Chapters 41 and 42 of the Internal Revenue Code.

A “personal benefit contract” is generally any life insurance,

annuity, or endowment contract that benefits, directly or

indirectly, the transferor, a member of the transferor's family, or

any other person designated by the transferor (other than an

organization described in section 170(c)). See section 170(f)

(10); Notice 2000-24, 2000-1 C.B. 952; and Ann. 2000-82,

2000-2 C.B. 385.

Line 33. Change in Activities

Describe in Schedule O (Form 990) any significant activities that

the organization conducted prior to the end of the tax year that it

hasn’t previously reported to the IRS on Form 990-EZ or 990.

Also, describe significant activities that were discontinued. If the

organization has never filed a Form 990 or 990-EZ, answer “No.”

Tip: An organization must report new, significant program

services or significant changes in how it conducts program

services in Part III of Form 990-EZ and in Schedule O (Form

990), rather than in a letter to the IRS Exempt Organization

Determinations Office (“EO Determinations”). EO

Determinations no longer issues letters confirming the

tax-exempt status of organizations that report such new services

or significant changes.

Line 34. Changes in Organizing or Governing

Documents

The organization must report significant changes to its

organizing or enabling document by which it was created

(articles of incorporation, association, or organization; trust

instrument; constitution; or similar document), and to its rules

governing its affairs (bylaws, regulations, operating agreement,

or similar document). Report changes made since the prior Form

990-EZ was filed, or that weren’t reported on any prior Form 990,

and that were made before the end of the tax year.

Examples of significant changes to the organizing or

governing documents include changes to:

• The organization's name;

• The organization's exempt purposes or mission;

• The number, composition, qualifications, authority, or duties

of the governing body's voting members;

• The number, composition, qualifications, authority, or duties

of the organization's officers or key employees;

• The role of the organization's members in governance;

• The distribution of assets upon dissolution;

• The provisions to amend the organizing or enabling

document or bylaws;

20

• The quorum, voting rights, or voting approval requirements

•

•

of the governing body members or the organization's

stockholders or membership;

The policies or procedures contained within the organizing

documents or bylaws regarding compensation of officers,

directors, trustees, or key employees; conflicts of interest;

whistleblowers; or document retention or destruction; and

The composition or procedures of an audit committee

contained within the organizing document or bylaws.

Examples of insignificant changes made to organizing or

governing documents that aren’t required to be reported here

include changes to the organization's registered agent with the

state and to the required or permitted number or frequency of

governing body or member meetings.

Describe significant changes on Schedule O (Form 990), but

don’t attach a copy of the amendments or amended document to

Form 990-EZ (or recite the entire amended document verbatim),

unless such amended documents reflect a change in the

organization's name. See the instructions for Item B.

Checkboxes, earlier, regarding attachments required in the event

of a change in the organization's name; these attachments must

be conformed copies of the original documents.

A conformed copy is one that agrees with the original

document and all amendments to it. If the copies aren’t signed,

they must be accompanied by a written declaration signed by an

officer authorized to sign for the organization, certifying that they

are complete and accurate copies of the original documents.

Photocopies of articles of incorporation showing the certification

of an appropriate state official need not be accompanied by such

a declaration. See Revenue Procedure 68-14, 1968-1 C.B. 768,

for details.

In some cases, if the exempt organization changes its legal

structure, such as from a trust to a corporation, the new legal

entity must file a new exemption application to establish that it

qualifies for exemption. However, the IRS no longer requires a

new exemption application from a domestic 501(c) organization

that undergoes certain changes of its form or place of

organization described in Revenue Procedure 2018-15, 2018-9

I.R.B. 379, available at IRS.gov/irb/2018-09_IRB.

Lines 35a and 35b. Unrelated Business Income

Political organizations described in section 527 aren’t required to

answer these questions.

Check “Yes” on line 35a if the organization's total gross

income from all of its unrelated trades and businesses is $1,000

or more during the tax year. See Pub. 598 for a description of

unrelated business income, and see the Instructions for Form

990-T for the filing requirements of Form 990-T.

If the organization answered “Yes” to line 35a but answered

“No” to line 35b because it didn’t file a Form 990-T for the tax

year, then explain in Schedule O (Form 990) why the

organization didn’t file a Form 990-T.

If the organization had income from business activities, such

as those reported on lines 2, 6a, and 7a (among others), but not

reported on Form 990-T, explain in Schedule O (Form 990) the

reasons for not reporting the income on Form 990-T.

Neither Form 990-T nor Form 990-EZ is a substitute for the

other. Items of income and expense reported on Form 990-T

must also be reported on Form 990-EZ (and vice versa) when

the organization is required to file both forms.

Caution: All tax-exempt organizations must pay estimated taxes

on their unrelated business income if they expect their tax liability

to be $500 or more.

2025 Instructions for Form 990-EZ

Line 35c. Section 6033(e) Tax for Lobbying

Expenditures

If the organization checks “No” to line 35c, it is certifying that it

wasn’t subject to the notice and reporting requirements of

section 6033(e) and that the organization had no lobbying and

political expenditures potentially subject to the proxy tax.

Section 6033(e) notice and reporting requirements and

proxy tax. Section 6033(e) requires certain section 501(c)(4),

501(c)(5), and 501(c)(6) organizations to tell their members the

portion of their membership dues that were allocable to the

political or lobbying activities of the organization. If an

organization doesn’t give its members this information, then the

organization is subject to a proxy tax. The tax is reported on

Form 990-T.

If the organization checks “Yes” on line 35c to declare that it

had reportable section 6033(e) lobbying and political expenses

in the tax year (and potential liability for the proxy tax):

1. Complete Schedule C (Form 990), Part III (see instructions),

and

2. Attach this schedule to Form 990-EZ.

Only the following tax-exempt organizations are subject to the

section 6033(e) notice and reporting requirements, and a

potential proxy tax.

• Section 501(c)(4) social welfare organizations.

• Section 501(c)(5) agricultural and horticultural organizations.

• Section 501(c)(6) organizations.

If the organization isn’t tax exempt under sections 501(c)

(4), 501(c)(5), or 501(c)(6), check “No” on line 35c. If the

organization meets Exception 1 or 2 next, it is excluded from the

notice, reporting, and proxy tax requirements of section 6033(e),

and it should check “No” on line 35c. See also Revenue

Procedure 98-19, 1998-1 C.B. 547.

Exception 1. Section 6033(e)(3) exception for nondeductible dues.

1. All organizations exempt from tax under section 501(a),

other than section 501(c)(4), 501(c)(5), and 501(c)(6)

organizations.

2. Local associations of employees' and veterans'

organizations described in section 501(c)(4), but not section

501(c)(4) social welfare organizations.

3. Labor unions and other labor organizations described in

section 501(c)(5), but not section 501(c)(5) agricultural and

horticultural organizations.

4. Section 501(c)(4), 501(c)(5), and 501(c)(6) organizations

that receive more than 90% of their dues from:

a. Section 501(c)(3) organizations;

b. State or local governments;

c. Entities whose income is exempt from tax under section

115; or

d. Organizations described in (1) through (3), previously.

5. Section 501(c)(4) and 501(c)(5) organizations that receive

more than 90% of their annual dues from persons, families,

or entities that each paid annual dues of $143 or less in

2025 (adjusted annually for inflation). See Revenue

Procedure 2024-40, 2024-45 I.R.B. 1100, sec. 2.47.

6. Any organization that receives a private letter ruling from the

IRS stating that the organization satisfies the section

6033(e)(3) exception.

7. Any organization that keeps records to substantiate that

90% or more of its members can’t deduct their dues (or

2025 Instructions for Form 990-EZ

similar amounts) as business expenses whether or not any

part of their dues are used for lobbying purposes.

8. Any organization that isn’t a membership organization.

Caution: Special rules treat affiliated social welfare

organizations, agricultural and horticultural organizations, and

business leagues as parts of a single organization for purposes

of meeting the nondeductible dues exception. See Revenue

Procedure 98-19.

Exception 2. Section 6033(e)(1) $2,000 in-house lobbying

exception. An organization satisfies the $2,000 in-house

lobbying exception if it:

1. Didn’t receive a waiver for proxy tax owed for the prior year;

2. Didn’t make any political expenditures or foreign lobbying

expenditures during the current tax year; and

3. Incurred lobbying expenses during the current tax year

consisting only of in-house direct lobbying expenses totaling

$2,000 or less, but excluding any allocable overhead

expenses.

Definitions

Grassroots lobbying. Refers to attempts to influence any

segment of the general public regarding legislative matters or

referendums.

Direct lobbying includes attempting to influence:

• Legislation through communication with legislators and

other government officials, and

• The official actions or positions of covered executive branch

officials through direct communication.

Direct lobbying doesn’t include attempting to influence:

• The general public regarding legislative matters (grassroots

lobbying).

Other lobbying includes:

• Grassroots lobbying,

• Foreign lobbying,

• Third-party lobbying, and

• Dues paid to another organization that were used to lobby.

In-house expenditures include:

• Salaries, and

• Other expenses of the organization's officials and staff

(including amounts paid or incurred for the planning of

legislative activities).

In-house expenditures don’t include:

• Any payments to other taxpayers engaged in lobbying or

political activities as a trade or business, and

• Any dues paid to another organization that are allocable to

lobbying or political activities.

Line 36. Liquidation, Dissolution, Termination,

or Significant Disposition of Net Assets

If there was a liquidation, dissolution, termination, or significant

disposition of net assets, enter “Yes” and complete and attach

the applicable parts of Schedule N (Form 990).

For a complete liquidation, dissolution, termination, or

cessation of operations, also check the “Final return/terminated”

box in the heading of the return.

A “significant disposition of net assets” is a sale, exchange,

disposition, or other transfer of more than 25% of the FMV of the

organization's net assets during the year, regardless of whether

the organization received full or adequate consideration. A

significant disposition of net assets may result from either an

expansion or contraction of operations. A significant disposition

of net assets involves:

21

1. One or more dispositions during the organization's tax year

amounting to more than 25% of the FMV of the

organization's assets as of the beginning of its tax year; or

2. One of a series of related dispositions or events

commenced in a prior year that, when combined, comprise

more than 25% of the FMV of the organization's assets as of

the beginning of the tax year when the first disposition of net

assets occurred. Whether a series of related dispositions is

a significant disposition of net assets depends on the facts

and circumstances in each case.

Examples of the types of transactions that are significant

dispositions of net assets required to be reported on Schedule N

(Form 990), Part II, include:

• Taxable or tax-free sales or exchanges of exempt assets for

cash or other consideration (such as a social club described

in section 501(c)(7) selling land, or an exempt organization

selling assets it had used to further its exempt purposes);

• Sales, contributions, or other transfers of assets to establish

or maintain a partnership, joint venture, or corporation

(for-profit or nonprofit), regardless of whether such sales or

transfers are governed by section 721 or section 351,

whether or not the transferor receives an ownership interest

in exchange for the transfer;

• Sales of assets by a partnership or joint venture in which the

exempt partner has an ownership interest;

• Transfers of assets under a reorganization in which the

organization is a surviving entity; and

• A contraction of net assets resulting from a grant or

charitable contribution of assets to another organization

described in section 501(c)(3).

Tip: An organization filing Form 990-EZ need not complete

Schedule N (Form 990), Part II, for a transaction that isn’t a

significant disposition of net assets.

The following aren’t considered significant dispositions of net

assets for purposes of Schedule N (Form 990), Part II.

• The change in composition of publicly traded securities held

in an exempt organization’s passive investment portfolio.

• Asset sales made in the ordinary course of the

organization’s exempt activities to accomplish the

organization’s exempt purposes, such as gross sales of

inventory.

• Grants or other assistance made in the ordinary course of

the organization’s exempt activities to accomplish the

organization’s exempt purposes, such as the regular

charitable distributions of a United Way or other federated

fundraising organization.

• A decrease in the value of net assets due to market

fluctuation in the value of assets held by the organization.

• Transfers to a disregarded entity of which the organization is

the sole member.

Line 37. Expenditures for Political Purposes

Political organizations described in section 527 aren’t

required to answer this question.

A political expenditure is one intended to influence the

selection, nomination, election, or appointment of anyone to a

federal, state, or local public office, or office in a political

organization, or the election of Presidential or Vice Presidential

electors. It doesn’t matter whether the attempt succeeds.

treated as having political organization taxable income under

section 527(f)(1).

If a section 501(c) organization establishes and maintains a

section 527(f)(3) separate segregated fund, it is the fund's

responsibility to file its own Form 1120-POL if the fund meets the

Form 1120-POL filing requirements. Do not include the

segregated fund's receipts, expenditures, and balance sheet

items on the Form 990-EZ of the section 501(c) organization that

establishes and maintains the fund. When answering question

37 on its Form 990-EZ, the section 501(c) organization should

disregard the political expenses and Form 1120-POL filing

requirement of the segregated fund. However, when a section

501(c) organization transfers its own funds to a separate

segregated section 527(f)(3) fund for use as political expenses,

the section 501(c) organization must report the transferred funds

as its own political expenses on its Form 990-EZ.

Section 501(c)(3) organizations. A section 501(c)(3)

organization will lose its tax-exempt status if it engages in

political activity.

A section 501(c)(3) organization must pay a section 4955

excise tax for any amount paid or incurred on behalf of, or in

opposition to, any candidate for public office. The organization

must pay an additional excise tax if it fails to correct the

expenditure timely.

A manager of a section 501(c)(3) organization who knowingly

agrees to a political expenditure must pay a section 4955 excise

tax, unless the agreement isn’t willful and there is reasonable

cause. A manager who doesn’t agree to a correction of the

political expenditure may have to pay an additional excise tax.

When an organization promotes a candidate for public office

(or is used or controlled by a candidate or prospective

candidate), amounts paid or incurred for the following purposes

are political expenditures.

• Remuneration to such individual (a candidate or prospective

candidate) for speeches or other services.

• Travel expenses of such individual.

• Expenses of conducting polls, surveys, or other studies, or

preparing papers or other material for use by such

individual.

• Expenses of advertising, publicity, and fundraising for such

individual.

• Any other expense that has the primary effect of promoting

public recognition or otherwise primarily accruing to the

benefit of such individual.

An organization is effectively controlled by a candidate or

prospective candidate only if such individual has a continuing,

substantial involvement in the day-to-day operations or

management of the organization.

A determination of whether the primary purpose of an

organization is promoting the candidacy or prospective

candidacy of an individual for public office is made on the basis

of all the facts and circumstances. See section 4955 and

Regulations section 53.4955.

Use Form 4720 to figure and report these excise taxes.

Line 38. Loans to or From Officers, Directors,

Trustees, and Key Employees

An expenditure includes a payment, distribution, loan,

advance, deposit, or gift of money, or anything of value. It also

includes a contract, promise, or agreement to make an

expenditure, whether or not legally enforceable.

Enter the end-of-year unpaid balance of secured and unsecured

loans made to or received from officers, directors, trustees, and

key employees (as defined in Part IV, earlier). For example, if the

organization borrowed $1,000 from one officer and loaned $500

to another, none of which has been repaid, report $1,500 on

line 38b.

All section 501(c) organizations. An exempt organization that

isn’t a political organization must file Form 1120-POL, U.S.

Income Tax Return for Certain Political Organizations, if it is

For loans outstanding at the end of the year, complete and

attach Schedule L (Form 990), Part II. See the Instructions for

Schedule L (Form 990).

22

2025 Instructions for Form 990-EZ

Report any interest expense paid to an officer, director,

trustee, or key employee on line 16 (except for mortgage interest

reportable on line 14) and any interest income paid by an officer,

director, trustee, or key employee on line 8.

Line 39. Section 501(c)(7) Organizations

Gross receipts test. See Appendix C: Special Gross Receipts

Tests for Determining Exempt Status of Section 501(c)(7) and

Section 501(c)(15) Organizations, later, for a discussion of the

gross receipts test for purposes of determining exemption under

section 501(c)(7). This definition of gross receipts differs from

the definition for purposes of header Item L. Determining Gross

Receipts, earlier, and determining whether the organization must

file Form 990 or 990-EZ.

Line 39a. Include capital contributions, initiation fees, and

unusual amounts of income not included in figuring gross

receipts for the purpose of determining the exempt status of

section 501(c)(7) organizations, as discussed in Appendix C:

Special Gross Receipts Tests for Determining Exempt Status of

Section 501(c)(7) and Section 501(c)(15) Organizations, later.

Line 39b. Gross receipts for public use of club facilities are

gross receipts (as defined above for 501(c)(7) exemption

purposes) derived from the use of the organization's facilities by

persons other than members, spouses of members, dependents

of members, or guests of members.

Investment income and Form 990-T. If a section 501(c)(7)

organization qualifies as tax exempt under the gross receipts test

described in Appendix C, then include the amount entered on

line 39b of Form 990-EZ on the club's Form 990-T if the club is

required to file Form 990-T. Investment income earned by a

section 501(c)(7) organization isn’t tax-exempt income unless it

is set aside for one or more of the following purposes: religious,

charitable, scientific, literary, educational, or the prevention of

cruelty to children or animals.

If the combined amount of an organization's gross investment

income and other unrelated business income is $1,000 or more,

it must report the investment income and other unrelated

business income on Form 990-T.

Nondiscrimination policy. A section 501(c)(7) organization

isn’t exempt from income tax if any written policy statement,

including the governing instrument and bylaws, allows

discrimination on the basis of race, color, or religion.

However, section 501(i) allows social clubs to retain their

exemption under section 501(c)(7) even though their

membership is limited (in writing) to members of a particular

religion if the social club:

1. Is an auxiliary of a fraternal beneficiary society exempt

under section 501(c)(8); and

2. Limits its membership to the members of a particular

religion; or the membership limitation is:

a. A good-faith attempt to further the teachings or

principles of that religion, and

b. Not intended to exclude individuals of a particular race

or color.

Line 40a. Section 501(c)(3) Organizations:

Disclosure of Excise Taxes Imposed Under

Section 4911, 4912, or 4955

Section 501(c)(3) organizations must disclose any excise tax

imposed during the year under section 4911 (excess lobbying

expenditures); 4912 (disqualifying lobbying expenditures); or,

unless abated, 4955 (political expenditures). See sections 4962

and 6033(b).

2025 Instructions for Form 990-EZ

Line 40b. Section 501(c)(3), 501(c)(4), and

501(c)(29) Organizations: Disclosure of Section

4958 Excess Benefit Transactions and Excise

Taxes

Answer “Yes” if the organization became aware, prior to filing this

return, that it engaged in an excess benefit transaction with a

disqualified person in the current tax year or in a prior year, and if

the transaction hasn’t been reported on any of the organization's

prior Forms 990 or 990-EZ.

Sections 6033(b) and 6033(f) require section 501(c)(3) and

501(c)(4) organizations to report the amount of taxes imposed

under section 4958 (excess benefit transactions) involving the

organization, unless abated, as well as any other information the

Secretary may require concerning those transactions.

If the organization answers “Yes,” then complete and attach

Schedule L (Form 990), Part I.

Tip: An excess benefit transaction can have serious implications

for the disqualified person that entered into the transaction with

the organization, any organization managers that knowingly

approved of the transaction, and the organization itself. A section

501(c)(3), 501(c)(4), or 501(c)(29) organization that becomes

aware that it may have engaged in an excess benefit transaction

should obtain competent advice regarding section 4958, pursue

correction of any excess benefit, and take other appropriate

steps to protect its interests with regard to such transaction and

the potential impact it could have on the organization's continued

exempt status. See Appendix E: Section 4958 Excess Benefit

Transactions, later, for a discussion of section 4958, and

Schedule L (Form 990), Part I, about reporting excess benefit

transactions.

Line 40c. Taxes Imposed on Organization

Managers or Disqualified Persons

Enter the amount of taxes imposed on organization managers

and/or disqualified persons under sections 4912, 4955, and

4958, unless abated.

Line 40d. Taxes Reimbursed by the Organization

Enter the amount of tax on line 40c that was reimbursed by the

organization. Any reimbursement of the excise tax liability of a

disqualified person or organization manager will be treated as an

excess benefit unless:

1. The organization treats the reimbursement as

compensation during the year the reimbursement is made;

and

2. The total compensation to that person, including the

reimbursement, is reasonable.

Line 40e. Tax on Prohibited Tax Shelter

Transactions

Answer “Yes” if the organization was a party to a prohibited tax

shelter transaction as described in section 4965(e) at any time

during the organization's tax year. An organization that files Form

990-EZ (other than a section 527 political organization) and that

is a party to a prohibited tax shelter transaction must file Form

8886-T, Disclosure by Tax-Exempt Entity Regarding Prohibited

Tax Shelter Transaction, and may also have to file Form 4720

and pay excise tax imposed by section 4965. For more

information, see the instructions for Forms 8886-T and 4720.

Line 41. List of States

List each state where the organization is filing a copy of this

return in full or partial satisfaction of state filing requirements.

23

Line 42a. Location of Books and Records

Provide the name of the person who possesses the

organization's books and records. The organization isn’t required

to provide the address or telephone number for the personal

residence of an individual. The organization's address and

phone number can be used instead, or the business address

and telephone number of such individual.

Line 42b. Foreign Financial Accounts

Answer “Yes” if either item 1 or 2 below applies.

1. At any time during the calendar year ending with or within

the organization's tax year, the organization had an interest

in, or signature or other authority over, a financial account in

a foreign country (such as a bank account, securities

account, or other financial account); and

a. The combined value of the accounts was more than

$10,000 at any time during the calendar year; and

b. The accounts weren’t with a U.S. military banking facility

operated by a U.S. financial institution.

2. The organization owns more than 50% of the stock in any

corporation that would answer “Yes” to item 1 above.

If “Yes,” enter the name of the foreign country or countries.

Continue on Schedule O (Form 990) if more space is needed.

If “Yes,” file FinCEN Form 114, Report of Foreign Bank and

Financial Accounts (FBAR), electronically with the Department

of the Treasury using FinCEN's BSA E-Filing System. Because

FinCEN Form 114 isn’t a tax form, don’t file it with Form 990-EZ.

See FINCEN.gov for more information.

Line 43. Section 4947(a)(1) Nonexempt

Charitable Trusts

A section 4947(a)(1) nonexempt charitable trust that has no

taxable income under subtitle A can use Form 990-EZ to meet its

section 6012 filing requirement by checking the box on line 43 (in

which case Form 1041 isn’t required). In such case, enter on

line 43 the total of exempt-interest dividends received or accrued

(if reporting under the accrual method of accounting) during the

tax year. Such tax-exempt interest includes exempt-interest

dividends received from a mutual fund or other regulated

investment company as well as tax-exempt interest received

directly.

Section 4947(a)(1) nonexempt charitable trusts must

complete all sections of the Form 990-EZ and schedules that

501(c)(3) organizations must complete. All references to a

section 501(c)(3) organization in the Form 990-EZ, schedules,

and instructions include a section 4947(a)(1) trust (for instance,

such a trust must complete Schedule A (Form 990)), unless

expressly excepted.

Trust fund recovery penalty. If certain excise, income,

social security, and Medicare taxes that must be collected or

withheld aren’t collected or withheld, or these taxes aren’t paid to

the IRS, a trust fund recovery penalty may apply. The trust fund

recovery penalty may be imposed on all persons (including

volunteers) who the IRS determines were responsible for

collecting, accounting for, and paying over these taxes, and who

acted willfully in not doing so.

This penalty doesn’t apply to volunteer unpaid members of

any board of trustees or directors of a tax-exempt organization if

these members are solely serving in an honorary capacity, don’t

participate in the day-to-day or financial activities of the

organization, and don’t have actual knowledge of the failure to

collect, account for, and pay over these taxes. However, the

preceding sentence doesn’t apply if it results in no person being

liable for the penalty.

24

The penalty is equal to the unpaid trust fund tax. See Pub. 15

(Circular E) for more details, including the definition of

responsible persons.

Line 44a. Donor Advised Funds

Caution: A sponsoring organization of a donor advised fund

must file Form 990 rather than Form 990-EZ, regardless of the

amount of its gross receipts or net assets.

A sponsoring organization is any of the following types of

organizations if it maintains one or more donor advised funds.

1. A section 501(c)(3) public charity described in section

509(a)(1), (2), or (3).

2. A veterans' organization, organized in the United States or

any of its territories, no part of the net earnings of which

inures to the benefit of any private shareholder or individual,

that meets the requirements to receive deductible

contributions under section 170(c)(3).

3. A domestic fraternal organization described in section

501(c)(8) or (10) that uses charitable contributions

exclusively for charitable purposes.

4. A cemetery company described in section 501(c)(13).

A “donor advised fund” is a fund or account:

1. That is separately identified by reference to contributions of

a donor or donors,

2. That is owned and controlled by a sponsoring organization,

and

3. Over which the donor or donor advisor has or reasonably

expects to have advisory privileges in the distribution or

investment of amounts held in the donor advised fund or

account because of the donor's status as a donor.

A donor advised fund doesn’t include any fund or account:

1. That makes distributions only to a single identified

organization or governmental entity; or

2. For which a donor or donor advisor gives advice about

which individuals receive grants for travel, study, or other

similar purposes if:

a. The donor’s or donor advisor's advisory privileges are

performed exclusively by such person in the donor’s or

donor advisor's capacity as a committee member in

which all of the committee members are appointed by

the sponsoring organization;

b. No combination of donors or donor advisors directly or

indirectly controls the committee; and

c. All grants from the fund or account are awarded on an

objective and nondiscriminatory basis following a

procedure approved in advance by the board of

directors of the sponsoring organization. The procedure

must be designed to ensure that all grants meet the

requirements of section 4945(g)(1), (2), or (3); or

3. That the Secretary exempts from being treated as a donor

advised fund because either such fund or account is

advised by a committee not directly or indirectly controlled

by the donor or donor advisor or such fund benefits a single

identified charitable purpose. See Notice 2006-109,

2006-51 I.R.B. 1121, and any future related guidance.

A “donor advisor” is any person appointed or designated by a

donor to advise a sponsoring organization on the distribution or

investment of amounts held in the donor's donor advised fund or

similar account.

2025 Instructions for Form 990-EZ

Line 44b. Hospital Facilities

If the organization operated one or more hospital facilities during

the tax year, it must complete and file Form 990 and Schedule H

(Form 990) and not Form 990-EZ.

A “hospital facility” is a facility that is required to be licensed,

registered, or similarly recognized by a state as a hospital. This

includes a hospital that is operated through a disregarded entity

or joint venture treated as a partnership for federal tax purposes.

It doesn’t include hospitals that are located outside the United

States. It also doesn’t include hospitals that are operated by

entities organized as separate legal entities from the

organization that are treated as corporations for federal tax

purposes.

Tip: The definition of “hospital” for Schedule A (Form 990), Part

I, is different from the definition of “hospital facility” for

Schedule H (Form 990). See the Glossary in the Form 990

instructions for the respective definitions.

Lines 44c and 44d. Payments for Indoor Tanning

Services

The organization should check “Yes” for line 44c if it received any

payments during the year for indoor tanning services. “Indoor

tanning services” are services employing any electronic product

designed to incorporate one or more ultraviolet lamps and

intended for the irradiation of an individual by ultraviolet

radiation, with wavelengths in air between 200 and 400

nanometers, to induce skin tanning.

If an organization received a payment for services for indoor

tanning services during the year, it must collect from the recipient

of the services a tax equal to 10% of the amount paid for such

service, whether paid by insurance or otherwise, and remit such

tax quarterly to the IRS by filing Form 720, Quarterly Federal

Excise Tax Return. If the organization filed Form 720 during the

year, it should check “Yes” to line 44d. If it answers “No” to

line 44d, it should explain in Schedule O (Form 990) why it didn’t

file Form 720.

Line 45a. Section 512(b)(13) Controlled Entity

Answer “Yes” if the organization had a controlled entity within the

meaning of section 512(b)(13) during the tax year. A “controlled

entity within the meaning of section 512(b)(13)” may be a stock

or nonstock corporation, association, partnership, LLC, or trust

of which the controlling organization owns more than 50% of:

• The stock of a corporation (measured by voting power or

value),

• The profits or capital interest in a partnership, or

• The beneficial interest in a trust or other entity.

For the definition of “control” in this context, see section

512(b)(13)(D) and Regulations section 1.512(b)-1(l)(4)

(substituting “more than 50%” for “at least 80%” in the

regulations, for purposes of this definition). For the definition of

“control of a nonprofit organization,” see the instructions for

Line 49. Transfers to Exempt Non-Charitable Related

Organizations, later.

Line 45b. Transactions With a Section 512(b)

(13) Controlled Entity

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