Form 990n.
Reviewed by Owen Hathaway, AttorneyUpdated June 1, 2026The annual information return most tax-exempt organizations file with the IRS. It's public, so it doubles as a transparency and accountability document.
Form 990 is the annual information return that most tax-exempt organizations must file with the IRS, reporting finances, governance, programs, and executive compensation. Smaller organizations file shorter versions (990-EZ or the 990-N e-Postcard).
Because Form 990 is publicly available, it functions as a transparency tool that donors, watchdogs, and regulators use to evaluate a nonprofit. Failing to file for three consecutive years results in automatic loss of tax-exempt status.
Form 990 is a federal filing (26 U.S.C. § 6033) applicable to Colorado and Wyoming nonprofits alike. It is separate from any state charitable registration or periodic report a nonprofit must also file.
Related terms
- 501(c)(3)The federal tax status for charitable nonprofits. These entities are exempt from income tax, and sometimes certain state-level taxes, and are able to receive tax-deductible donations, in exchange for strict limits on their activities.
- unrelated business income taxThe tax a nonprofit pays on income from a regular trade or business unrelated to its exempt mission. It is the rule that keeps tax-exempt orgs from unfairly competing with taxable businesses.