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The IRS must make Forms 990-T filed by charities publicly available; use Form 4506-APDF to request copies. Copies of Forms 990-T on DVD may be purchased from the IRS.
What are the Penalties for Filing Forms 990 Late? If an organization fails to file a required Form 990 by the due date (including any extensions), it must pay a penalty of $20 per day for each day the return is late. The penalty generally may not exceed the lesser of $10,000 or 5% of the organization's gross receipts.
Exempt organizations must file a tax return called a Form 990 with the IRS each year to comply with federal regulations. There are several versions of Form 990: public charities file a Form 990, 990-EZ, or 990-N; private foundations file Form 990-PF (PF stands for Private Foundation).
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.
More In File StatusForm to FileGross receipts normally \u2264 $50,000 Note: Organizations eligible to file the e-Postcard may choose to file a full return990-NGross receipts < $200,000, and Total assets < $500,000990-EZPDF or 990PDFGross receipts \u2265 $200,000, or Total assets \u2265 $500,000990PDF1 more row • Jul 27, 2022
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An organization that normally has $50,000 or more in gross receipts and that is required to file an exempt organization information return must file either Form 990, Return of Organization Exempt from Income TaxPDF, or Form 990-EZ, Short Form Return of Organization Exempt from Income TaxPDF.
Schedule A isn't open for public inspection, and it doesn't have to be disclosed by the organization. Form 990-T, which reports unrelated business income, is open for public viewing only for nonprofits that are organized under Code Section 501(c)(3).

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