# Instructions for Form 990-EZ

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## Record

- **Collection:** Agency decision
- **Document type:** Agency decision

## Text

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

2

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
a

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Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/agency%3Airs%3A6257227f831934c7. Public record. Not legal advice.