Form 990 is an IRS public document that tax-exempt organizations with annual receipts of more than $100,000 or total assets more than $250,000 must file annually.
Form 990-EZ is an IRS form for organizations with annual receipts of less than $100,000 but at least $25,000 and total assets less than $250,000.
Most religious organizations are not required to file annual information returns, nor are organizations whose gross receipts are less than $25,000 per year. The majority of recognized charities fall into one of these two groups. All other organizations are required to file an annual information return:
