Form

990

Form 990

(Return of

Organization Exempt

from Income Tax), 

Form 990-EZ

(Short Return of

Organization Exempt

from Income Tax) and

Form 990-PF 

(Return of Private

Foundation)

IRS e-file for

Charities 

and Non-Profits

Who Can Participate

Any exempt organization can participate in this

program by electronically filing their returns

through an Approved IRS 990 e-file Provider.

Go to www.irs.gov/efile/businesses, and click

on the link to Approved IRS e-file for Business

Providers. This Web page also contains links to

companies who offer 990 e-file. Keep your eyes

on the provider’s page because it’s updated as

new companies are added. 

How to Participate

Tax professionals who plan to file Forms 990,

990-EZ, 990-PF or 1120-POL electronically must

submit a new or revised electronic IRS e-file

application. This is a one-time registration

process and you must apply at least 45 days

before you plan to electronically file. Log on 

to www.irs.gov/efile, and click on e-Services.

of forms are 

used by tax-exempt organizations including charities, private foundations and other tax-exempt

organizations to provide information about their

programs and activities to verify that they are

operating in accordance with their stated taxexempt purpose. Information on these returns is

disclosable to the public as provided by law. 

In February 2004, the IRS released new electronic

forms for tax-exempt organizations in partnership

with software developers, tax professionals and

state charity officials. The February 2004 release of

forms included Form 990, Return of Organization

Exempt from Income Tax, Form 990-EZ, Short

Return of Organization Exempt from Income Tax,

Form 1120-POL, U.S. Income Tax Return of Political

Organizations and Form 8868, Application for

Extension of Time To File an Exempt Organization

Return. Form 990-PF, Return of Private Foundation

became available in January 2005. 

The 990 series 

Publication 4453 (4-2005)

Catalog Number 39736J

Department of the Treasury

Internal Revenue Service

www.irs.gov
Benefits of Electronic Filing

IRS e-file takes the hassle out of

■ preparing paper returns, 

■ buying stamps, 

■ eliminates returns being lost in the mail, and

■ virtually eliminates late filing fees and penalties.

It’s Convenient

■ Fast electronic acknowledgement that Form 990 

has been received for processing

■ Tax preparation is automated with return 

preparation software that performs calculations, 

and highlights needed forms and schedules

■ Easily understandable error messages

Fast

■ Information is quickly available to IRS 

Customer Service sites 

■ Quick processing time

Accurate

■ Fewer risks of transcription errors

■ Higher accuracy rates

Safe

■ Tax information is secure

■ Only authorized users have access to the system

New e-file Requirements 

& Coming Attractions!

■ New IRS e-file Requirements for 

Large Tax Exempt Organizations

On January 12, 2005, the IRS released regulations that

require certain tax-exempt organizations to file annual

exempt organization returns electronically beginning 

in 2006. For tax year 2005 returns due in 2006, the 

regulations require organizations with total assets of

$100 million or more to file electronically. 

The electronic filing requirements only apply to entities

that file at least 250 returns, including income tax,

excise tax, employment tax, and information returns,

during a calendar year. Example: If an organization has

245 employees, it must file Form 990 or Form 990-PF

electronically, because each Form W-2 and quarterly

Form 941 is considered a separate return; therefore,

the organization files a total of 250 returns (245 W-2’s,

four 941’s, and one 990/990-PF).

Beginning in 2007, private foundations and charitable

trusts will be required to file Form 990-PF electronically

regardless of their asset size, if they file at least 250

returns.

Additional information regarding the new IRS e-file

requirements including Frequently Asked Questions,

can be found on www.irs.gov/efile, click on ‘required’

under e-file for Charities and Non-Profits.

■ State Retrieval System available in 2006.

■ Form 990-T (Exempt Organization Business 

Income Tax Return) available in 2007.

What are the e-Services Products?

Available Products include:

■ Registration

■ Preparer Tax Identification Number (PTIN) Application

■ Electronic IRS e-file Application

■ Taxpayer Identification Number (TIN) Matching 

The following premium products are available to 

tax practitioners who are active participants in the IRS

e-file program and meet the eligibility requirements:

■ Disclosure Authorization (DA)

■ Electronic Account Resolution (EAR)

■ Transcript Delivery System (TDS)

How do I sign-up for e-Services?

Go to www.irs.gov, IRS Keyword: e-Services, then 

go to the Registration Services page. Also, view the 

e-Services page for additional requirements.

Additional Resources and Links

www.irs.gov Click on Charities & Nonprofits

www.eftps.gov Electronic Federal Tax Payment 

System (EFTPS)

www.irs.gov/efile Go to the Tax Professionals 

Page and click on e-Services

www.aboutefile.com Contains additional 

IRS e-file information 

IRS e-Help Desk 1-866-255-0654

Need help completing Forms 990/990-EZ?

Call 1-877-829-5500

Charities and Non-Profits

e-Services

What is e-Services?

e-Services is a suite of Web-based products that 

will allow tax professionals and financial institutions

choices for conducting business with the IRS. The 

service is available 24 hours a day, 7 days a week 

from any computer with an Internet connection. 

Who can use e-Services?

e-Services is geared toward Tax Practitioners, Payers,

State Tax Administrations and State Unemployment

Insurance Administrations. If you are already an

Electronic Return Originator (ERO), you must 

register for e-Services to update or revise your e-file

application to use the e-Services products.

Electronic Federal Tax Payment System (EFTPS)

Pay all of your taxes electronically using EFTPS.

EFTPS is a free payment option available to pay 

all Federal taxes electronically. Log on to

www.EFTPS.gov or call 1-800-555-4477.