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New Reporting Requirement for Small Charities

Will churches be required to file IRS Form 990-N?

Most tax-exempt organizations are required to file an annual information return with the IRS on Form 990. This form consists of more than 100 questions that are designed to provide the IRS with information about an organization's finances, activities, and administration. Some exempt organizations are not required to file Form 990, including:

  1. Organizations with annual gross income of $25,000 or less, or
  2. Various religious organizations, including:
    • churches
    • interchurch organizations of local units of a church
    • conventions and associations of churches
    • integrated auxiliaries of a church (such as a missions society)
    • a missions society sponsored by, or affiliated with, one or more churches or church denominations if more than half of the society's activities are conducted in, or directed at, persons in foreign countries

The Pension Protection Act of 2006 included a provision requiring small tax-exempt organizations ...

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  • October 1, 2007

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