Nonprofit & Tax-Exempt Organization Resources

Everything You Need to Understand, Prepare, and File Tax-Exempt Organization Returns

Step-by-step instructions, deadline guides, compliance tools, and schedule
references -all in one place for tax-exempt organizations.

Enter & Explore Resources

Getting started with Form 990

Explore essential nonprofit tax forms, filing instructions, and requirements to help you identify and
complete the right IRS return for your organization.

Form 990 -N Instructions

Understand the e-Postcard filing process for small tax-exempt organizations - including eligibility thresholds, required fields, and annual due dates.

See 990-N Requirements

Form 990-EZ Instructions

Find out who qualifies to file Form 990-EZ, what information is required, and how to complete each part of this simplified nonprofit return.

Explore Form 990-EZ

Form 990 Instructions

Get clear, step-by-step guidance on Form 990 filing requirements, key sections, schedules, and what nonprofits must report to the IRS each year.

Explore Form 990

Form 990-PF Instructions

Private foundations have unique IRS reporting obligations. Get detailed guidance on completing Form 990-PF, from investment income to distributable amounts.

Review Form 990-PF Instructions

Form 990-T Instructions

Tax-exempt organizations with unrelated business income must file Form 990-T. Learn what qualifies as UBI, how to calculate tax owed, and how to file correctly.

990-T Requirements

Split-Interest Trust Forms

Explore key forms, schedules, and filing requirements for split-interest trusts, including charitable remainder and charitable lead trusts.

Form 5227 Instructions

Split-interest trusts - including charitable remainder and charitable lead trusts - must file Form 5227. Get complete instructions on distributions, assets, and compliance.

Read Form 5227 Instructions

Form 5227 Due Dates

Split-interest trusts must file Form 5227 by specific IRS deadlines. Get the key dates, extension options, and what happens if you miss the filing window.

View 5227 Due Dates

Form 5227 Penalties

Missing a Form 5227 filing deadline or reporting errors can result in IRS penalties for split-interest trusts. Find out what the penalties are and how to avoid them.

Check 5227 Penalties

Schedule E (1040)

Learn how split-interest trusts report income from rents, royalties, partnerships, S corporations, estates, trusts, and REMICs using Schedule E (Form 1040).

Explore Schedule E

Political Organization Forms

Find the forms and reporting requirements political organizations need to meet their federal tax and disclosure obligations.

Form 1120-POL Instructions

Political organizations subject to tax on investment income file Form 1120-POL. Get clear instructions on who must file, what income is taxable, and how to report it.

Explore 1120-POL Instructions

State Tax-Exempt Forms

Navigate state-level tax-exempt filings, reporting requirements, and annual compliance obligations for nonprofit organizations.

FTB CA Form 199 Instructions

California nonprofits must file Form 199 with the Franchise Tax Board. Get state-specific instructions on who must file, what to include, and when it's due.

CA Form 199 Instructions

CA Form 109 Instructions

California exempt organizations with unrelated business income file Form 109 with the FTB. Understand the state's rules for UBI reporting and how they differ from federal requirements.

Navigate CA Form 109 Instructions

FTB Form 3885F Instructions

California exempt organizations use FTB Form 3885F to report depreciation and amortization with the Franchise Tax Board. Get clear instructions and file your state return accurately!

Explore FTB Form 3885F Instructions

FTB Form 3885 Instructions

Report depreciation and amortization deductions on your California state return using FTB Form 3885. Understand how state rules differ from federal and file without errors.

View FTB Form 3885 Instructions

FTB Form 3509 Instructions

California organizations claiming the Political or Legislative Activities Credit file FTB Form 3509 with the Franchise Tax Board. Find out who qualifies and how to claim it correctly!

Review FTB Form 3509 Requirements

Form Comparisons

Compare nonprofit tax forms side by side to determine which return applies to your organization based on filing
requirements, income, assets, and activities.

Form 990 vs Form 990-EZ

Not sure which form your nonprofit needs to file? Compare Form 990 and Form 990-EZ side by side - including gross receipts thresholds, total asset limits, and reporting differences.

Compare 990 vs 990-EZ

Form 990-N vs Form 990-EZ

Small nonprofits often qualify for either Form 990-N or 990-EZ - but the differences matter. See which filing applies to your organization based on revenue, assets, and activity.

Compare 990-N vs 990-EZ

Tax-Exempt Status & Applications

Learn how organizations apply for tax-exempt status and understand the forms, requirements, and responsibilities that follow.

Form 1023

Applying for 501(c)(3) status starts with Form 1023. Learn what the IRS requires, how to describe your organization's purpose, and what to expect after submission.

Form 1023 Overview

501(c)(3) Tax-Exempt Status

Understand the rules, responsibilities, and annual filing requirements that come with 501(c)(3) tax-exempt status - from public charity tests to prohibited activity restrictions.

Explore 501(c)(3) Requirements

Deadlines & Mailing

Stay on track with key nonprofit filing deadlines, extension dates, and mailing information for federal tax-exempt organization returns.

Form 990 Series Due Dates

Never miss a filing deadline. Find due dates for Form 990, 990-EZ, 990-N, 990-PF, and 990-T - including extension deadlines organized by fiscal year end.

View 990 Due Dates

Form 990 Mailing Address

Know exactly where to send your paper Form 990. Find the correct IRS mailing address based on your organization's location and the form type you're filing.

Find Mailing Details

Form 990 Schedules

Explore Form 990 schedules and learn what organizations must report about finances, activities, contributions,
compensation, and related entities.

Schedule A

Most public charities must complete Schedule A to document their public support test results. Learn what each part covers and which calculation method applies to your organization.

Schedule A Requirements

Schedule B

Schedule B reports significant contributors to tax-exempt organizations. Understand the $5,000 threshold rule, what must be disclosed, and important confidentiality protections.

Understand Schedule B

Schedule C

Organizations engaged in political campaigns or lobbying activities complete Schedule C. Find out what types of political and legislative activities trigger this schedule.

Explore Schedule C

Schedule D

Schedule D provides supplemental financial data for organizations that report certain types of assets, liabilities, or activities on their 990. See what additional details are required.

View Schedule D

Schedule F

Nonprofits with activities or grantmaking outside the United States file Schedule F. Get instructions on reporting foreign activities, expenditures, and recipient organizations.

See Schedule F

Schedule G

Organizations that conduct fundraising events or gaming activities complete Schedule G. Learn which revenue thresholds trigger the schedule and what detail must be reported.

Learn about Schedule G

Schedule I

Nonprofits that make grants to individuals or domestic organizations file Schedule I. Understand the reporting thresholds, required recipient information, and how to aggregate grants.

Explore Schedule I

Schedule J

Organizations that pay substantial compensation to officers, directors, or key employees complete Schedule J. Learn what triggers the requirement and how to report each component correctly.

Complete Schedule J

Schedule K

Tax-exempt organizations with outstanding tax-exempt bonds file Schedule K to disclose bond proceeds, use of funds, and private business use. Understand the thresholds and required data.

See Schedule K

Schedule L

Schedule L discloses transactions between the organization and its interested persons - including loans, grants, and business deals. Learn what must be reported and the dollar thresholds involved.

See Schedule L

Schedule M

Organizations that receive noncash contributions above certain thresholds complete Schedule M. Learn how different types of property - from art to intellectual property - must be reported.

Report Schedule M

Schedule N

When a nonprofit dissolves, terminates, or transfers significant assets, Schedule N is required. Understand what events trigger it, what information must be disclosed, and how to attach it.

See Schedule N

Schedule O

Schedule O provides supplemental narrative explanations for many Form 990 line items. Learn what questions require additional context and how to write responses that satisfy IRS reviewers.

Learn About Schedule O

Schedule R

Organizations with related entities - including disregarded entities, partnerships, and other controlled organizations - complete Schedule R. Learn what relationships must be disclosed and how.

Learn Schedule R

Form 990-T Related Forms & Schedules

Understand the related forms and schedules used to report unrelated business income, deductions, credits, gains, and taxable activities.

990-T Schedule A

Schedule A of Form 990-T reports unrelated business taxable income from each separate business activity. Learn how to identify qualifying income streams and allocate deductions correctly.

Explore 990-T Schedule A

1120 Schedule D

Form 1120's Schedule D reports capital gains and losses for corporations, including tax-exempt organizations subject to UBI tax. Understand how to classify and report each transaction.

Report 1120 Schedule D

1041 Schedule D

Trusts and estates filing Form 1041 use Schedule D to report capital gain income. Learn how gains are categorized, taxed, and how carryover losses are applied.

Understand 1041 Schedule D

1041 Schedule I

Schedule I of Form 1041 calculates Alternative Minimum Tax for trusts and estates. Get the instructions for determining AMT adjustments, preferences, and the tentative minimum tax.

Calculate AMT with 1041 Schedule I

Form 4797

Form 4797 reports sales of business property, including real estate and depreciable assets. Understand the different sections, how depreciation recapture applies, and how gains are taxed.

File Form 4797

Form 4562

Form 4562 is used to claim depreciation, amortization, and Section 179 deductions. Learn what property qualifies, how bonus depreciation works, and how to complete each part.

Claim Depreciation Deductions on Form 4562

Form 8050

Form 8050 is used by corporations to request a direct deposit of tax refunds. Learn when this form is required and how to ensure your organization's refund is processed correctly.

Request Direct Deposit with Form 8050

Form 8949

Form 8949 reports individual capital asset transactions before they flow to Schedule D. Understand how cost basis, proceeds, and adjustments are reported for each transaction.

Explore Form 8949

Form 8995

Form 8995 calculates the qualified business income deduction for eligible taxpayers. Find out which income qualifies, how limitations are applied, and where the deduction flows on your return.

Calculate Your QBI Deduction on Form 8995

Form 2220

Learn how Form 2220 is used to calculate underpayment of estimated tax penalties for corporations and certain tax-exempt organizations, including organizations subject to tax on unrelated business income.

Explore Form 2220

Form 3800

Form 3800 is the General Business Credit form, consolidating multiple credits into one place. Learn which credits must flow through Form 3800 and how the carryback and carryforward rules work.

Learn more Form 3800

Form 3468

Form 3468 calculates the Investment Credit, including credits for rehabilitation of historic structures and energy property. Learn what qualifies, how credit amounts are calculated, and how to claim them.

Form 3468

Form 8911

Learn about Form 8911 and the Alternative Fuel Vehicle Refueling Property Credit, including eligibility requirements and recent changes affecting property placed in service after June 30, 2026.

File Form 8911

Form 8936

Form 8936 calculates credits for qualified plug-in electric drive motor vehicles and clean vehicles. Learn the eligibility requirements, credit amounts by vehicle category, and how to apply them to your return.

Explore Form 8936

Schedule A (Form 3800)

Schedule A of Form 3800 is used to claim the current year general business credit from specific activities. Understand how it separates passive activity credits from non-passive credits and how they offset tax.

Report Schedule A (Form 3800)

Compliance

Understand important nonprofit compliance requirements, including penalties, automatic revocation, state filings,
and additional IRS reporting obligations.

Forms 990 Penalties

Failing to file on time - or filing incorrectly - can trigger IRS penalties against your nonprofit. Understand the penalty amounts, how they accrue, and how to request abatement.

Check 990 Penalties

Automatic Revocation

The IRS automatically revokes tax-exempt status when a nonprofit fails to file for three consecutive years. Learn what triggers revocation, what it means, and how to reinstate.

Learn About Revocation

Transfer Election Statement

Certain charitable trusts must file a Transfer Election Statement with the IRS when trust assets change. Get guidance on when this is required and what must be included.

See Filing Rules

Form RRF-1

California nonprofits registered with the Attorney General must file Form RRF-1 annually. Learn about the filing requirements, required attachments, and how it relates to your 990.

Explore RRF-1 Filing

Passive Activity & Loss Limitations

Learn how passive activity rules limit losses and deductions, and understand the forms used to calculate and report these amounts.

Form 8582 Instructions

Learn how Form 8582 is used to calculate and report limitations on passive activity losses and determine the amount of loss that may be deductible for the tax year.

Form 8582 requirements

TaxZerone — Your Tax- Exempt Filing Partner

Nonprofits, Trusts & Political Organizations - TaxZerone Covers Every Exempt Filing

From public charities to private foundations, charitable trusts to political organizations - TaxZerone simplifies
the entire exempt filing process so you can focus on your mission, not your paperwork!

Get Started Now