The filing requirements depend on total gross receipts and total assets. File form 990-N if annual gross receipts are normally less than $50,000. File form 990-EZ if gross receipts are less than $200,000 and total assets are less than $500,000 File form 990 if gross receipts are $200,000 or more and total assets are $500,000 or more. File form 990-PF if the organization is a private foundation.