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does your church need to file a tax exempt form 990 the answer is maybe let me start from the beginning churches are considered tax-exempt organizations automatically if they meet the requirements of section 501 c3 this finally gets us to whether or not churches need to file form 990. all 501c3 organizations need to file form 990 unless they are faith-based or certain government tax-exempt organizations what this means is churches may choose to voluntarily file annual form 990 990 n or 990 ez returns to the irs based on their gross receipts this will help with transparency and show where your funds went churches with gross receipts of 50 000 or less should file form 990 in churches whose gross receipts are less than two hundred thousand dollars and total assets less than five hundred thousand dollars at the end of a taxable year are supposed to file form 990 ez finally churches whose gross receipts are equal to or greater than two hundred thousand dollars and total assets are equal to