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Posted on June 26, 2012

Form 990 is the annual tax information return that 501(c)(3) tax-exempt organizations must file with the IRS each year. Even organizations that have not yet filed for 501(c)(3) status but intend to do so, or that have filed for 501(c)(3) status but have not yet received it, are required to file some version of the form with the IRS each year. Which version of the Form 990 that must be filed generally depends on the economic activity of the organization. This article answers basic questions about the Form 990.