Filing Form 990-EZ for tax year 2015 is an essential requirement for nonprofit organizations that fall within specific revenue and asset limits. This information return ensures tax-exempt organizations remain in good standing with the Internal Revenue Service while also giving donors and the public confidence in how funds are managed. Because it is designed for smaller groups, Form 990-EZ provides a simplified alternative to the complete Form 990 while still requiring accurate reporting of income, expenses, and activities. It accurately reflects income, costs, and program accomplishments.

For many organizations exempt under section 501(c), filing can feel overwhelming, especially when questions arise about eligibility, extensions, or what information is required. Nonprofit officers are expected to review and prepare detailed statements of revenue, assets, and governing structures. The process requires access to financial data, attention to filing deadlines, and the ability to present information in a clear and concise format. Filing correctly not only protects exempt status but also demonstrates accountability to donors, boards, and the communities they serve.

This guide provides step-by-step instructions for preparing and submitting Form 990-EZ for the 2015 tax year. It explains who is eligible, what income and fund reporting applies, and how nonprofit groups can comply with IRS rules. Each section is designed to simplify the process, reduce filing errors, and provide a clear path forward.

Eligibility, Filing Rules, and Key Deadlines

Nonprofit organizations may file Form 990-EZ if they meet the financial thresholds set for tax year 2015. The form applies to tax-exempt organizations with gross receipts of less than $200,000 and total assets of less than $500,000 as of the end of the year. These limits allow smaller nonprofit organizations to report income, expenses, and activities without preparing the more complex Form 990. Filing correctly protects exempt status, ensures compliance, and shows donors that funds are managed with accountability.

Some organizations may need to use alternative IRS returns, even if they meet the income and asset criteria. Private foundations and nonexempt charitable trusts are required to file separate forms, including Form 990-PF or the complete Form 990. Nonprofit organizations that operate hospital facilities or serve as sponsoring groups for donor-advised funds also fall outside the eligibility requirements for Form 990-EZ. Guidance published in the "About Form 990-EZ" section of IRS.gov clearly outlines these rules, allowing organizations to determine which filing applies.

Eligible to File Form 990-EZ

• Gross receipts: An organization with annual revenue under $200,000 qualifies to use the simplified return.
  
  
• Total assets: An organization with less than $500,000 in assets at year-end meets the filing requirement.
  
  
• Organization type: Most organizations exempt under section 501(c) qualify to file if they meet federal standards.
  
  
• E-Postcard option: Groups with annual receipts of $50,000 or less may opt to file Form 990-N, also known as the e-Postcard.

Not Eligible to File Form 990-EZ

• Private foundations: Required to submit Form 990-PF to disclose grants, funds, and distributions.
  
  
• Nonexempt charitable trusts: These trusts are required to file income tax forms because they are not exempt from taxation.
  
  
• Hospital facilities: Organizations that operate hospitals are required to file the complete Form 990.
  
  
• Donor-advised fund sponsors: These sponsors are required to complete Form 990 to report managed donor funds.

Filing deadlines depend on the accounting year. Calendar-year filers must submit returns by May 15, 2016, while fiscal-year filers must file by the fifteenth day of the fifth month after their fiscal year closes. Organizations that do not submit for three consecutive years will automatically lose their tax-exempt status, even if an extension was previously granted.

Meeting eligibility rules and filing deadlines helps nonprofit organizations maintain credibility with donors and regulators. It also strengthens public confidence by demonstrating responsible financial management and transparent reporting of revenue and expenses. Careful preparation, timely submission, and choosing the correct return help safeguard compliance while supporting long-term trust in the organization.

Income Tax and Nonprofit Reporting

Form 990-EZ serves as an information return rather than a standard income tax filing. Nonprofit organizations use it to report financial activity, governance details, and program accomplishments, not to calculate or pay income tax. The IRS, donors, and the public rely on this information to confirm that funds are being managed responsibly and in accordance with the organization's exempt purpose.

Although Form 990-EZ does not result in tax liability, nonprofit organizations with unrelated business income must prepare additional tax returns under specific conditions. Any group that earns $1,000 or more in unrelated business income is required to file Form 990-T, which subjects those funds to federal income tax. This requirement ensures that nonprofit organizations engaging in commercial activity unrelated to their mission contribute fairly alongside taxable businesses. Accurate reporting of both exempt and taxable income is essential for maintaining compliance and credibility.

The distinction between exempt and taxable income defines the responsibilities of every nonprofit officer. Exempt income includes contributions, grants, and program service revenue that directly support the organization’s charitable purpose. Taxable income includes earnings from unrelated business activities, such as renting property or selling services that are not directly related to the organization's primary purpose or mission. Properly separating these categories helps organizations file the right tax returns, remain transparent to donors, and avoid mistakes that could affect their exempt status.

Step-by-Step Instructions to Complete Form 990-EZ

Preparing Form 990-EZ for tax year 2015 requires a structured approach that ensures every section is addressed correctly. Nonprofit organizations must gather accurate data, provide consistent statements, and complete each part of the form carefully. Following a systematic process reduces filing errors, protects exempt status, and demonstrates accountability to donors and regulators.

Step 1: Gather Required Information

Before completing the return, nonprofit officers should collect the financial records and organizational data needed for accurate reporting. Essential documents include income statements, balance sheets, and program activity reports. Information about officers, directors, and trustees must also be available to confirm governance details. Having this data organized improves the ability to prepare the return efficiently and accurately.

Step 2: Complete the Header Section

The header must accurately identify the organization to avoid processing delays. Nonprofits should provide the correct legal name, mailing address, and Employer Identification Number—the accounting period, whether a calendar year or fiscal year, must be clearly stated. Officers must mark the box for initial, final, or amended returns when applicable.

Step 3: Report Revenue, Expenses, and Net Assets

Part I of Form 990-EZ covers financial activity for the year. Nonprofit organizations report contributions, grants, and program service income, along with expenses tied to operations. Other revenue sources, such as investment earnings, should be included separately. The section concludes with changes in net assets or fund balances, which provide a financial snapshot of the organization.

Step 4: Provide Balance Sheet Information

Part II examines the organization's financial position at the beginning and end of the year. Assets, liabilities, and net assets must be reported consistently with accounting records. Accurate valuations demonstrate the organization’s financial stability, enabling donors and stakeholders to assess its effective stewardship of resources.

Step 5: Describe Program Service Accomplishments

Part III requires a description of mission-related activities. Nonprofit organizations should summarize their primary programs and explain how funds supported those objectives. Transparent reporting of accomplishments allows regulators and donors to evaluate how funds support the organization’s exempt purpose.

Step 6: Identify Officers and Key Employees

Part IV lists officers, directors, and key employees along with their hours and compensation. Nonprofits must disclose this information to demonstrate transparency in governance. Reporting should be accurate and consistent with payroll and personnel records. Public accountability fosters trust and enhances organizational credibility when officers and key employees are accurately reported.

Step 7: Address Compliance Questions

Part V contains questions regarding compliance matters, including political activities, foreign accounts, and fundraising practices. Nonprofit officers must answer each question carefully and provide supplemental explanations when required. Honest reporting ensures the organization aligns with federal standards for exempt organizations.

Step 8: Complete Section 501(c)(3) Disclosures

Part VI applies only to organizations recognized under section 501(c)(3) and certain trusts. These groups must provide additional disclosures related to their operations and compliance with charitable regulations. Preparing these responses with supporting statements helps protect tax-exempt status and demonstrates strong governance practices.

Step 9: Attach Schedules and Supplemental Information

Many organizations are required to complete and attach schedules based on their activities. Schedules provide detailed information on contributors, fundraising, lobbying, and other specialized areas of interest. Organizations may also need to provide supplemental statements through Schedule O, which explains answers given elsewhere in the form. Attaching applicable schedules ensures that the return is complete and compliant.

Completing Form 990-EZ in this structured manner provides nonprofit organizations with a reliable framework for accurate reporting. By preparing documents, completing each section carefully, and attaching the relevant schedules, officers ensure compliance while providing donors and stakeholders with a clear view of how funds are managed. This disciplined process builds credibility, safeguards exempt status, and positions the organization to maintain strong public trust.

Filing Methods: E-File vs. Paper

Organizations completing Form 990-EZ must choose between electronic filing and submitting the form on paper. The IRS encourages electronic filing because it provides faster processing and reliable confirmation that a return has been received. Nonprofit officers who understand the differences between these filing methods can prepare and submit returns with greater accuracy and confidence.

Electronic Filing

• Mandatory use: Organizations that file 250 or more returns of any type during the calendar year and hold $10 million or more in assets must file electronically.
  
  
• Voluntary use: Groups not subject to mandatory e-file rules may still choose electronic submission for efficiency.
  
  
• System access: Approved providers connect organizations with the IRS system to securely upload returns.
  
  
• Website confirmation: E-filed returns generate confirmation notices through the provider’s platform, giving officers proof of submission.

Paper Filing

• Eligibility: Smaller organizations may submit paper returns if they do not meet mandatory electronic filing thresholds.
  
  
• Mailing addresses: Domestic organizations send paper filings to the IRS Service Center in Ogden, Utah. Foreign organizations have a separate address for submission.
  
  
• Delivery options: Paper returns may be sent through standard mail or delivered using IRS-approved private carriers like FedEx or UPS.
  
  
• Recordkeeping: Organizations should retain a copy of the paper return and delivery receipt as part of compliance documentation.

Choosing the correct filing method depends on both eligibility and preference. Filing electronically reduces processing time, creates a digital record, and improves access to submission confirmations. 

Paper filing remains available to smaller groups, provided they meet mailing and delivery standards. The IRS offers step-by-step filing details through its "How to File" resource on IRS.gov, which outlines electronic and paper filing options. Nonprofits that select the filing method suited to their eligibility can ensure timely reporting and maintain accurate records for future reference.

Exempt Organization Compliance and Group Filing Rules

Tax-exempt organizations must file consistently to maintain their exempt status. Compliance with IRS reporting standards ensures that an organization exempt under section 501(c) continues to operate legally and transparently. Form 990-EZ plays a central role in this process because it documents how funds are raised, managed, and spent on mission-related activities. Accurate filing also demonstrates that nonprofit officers are accountable for stewardship of resources.

Maintaining Tax Exempt Status

Organizations that meet exemption requirements remain in good standing only if they submit their annual filings on time. The IRS monitors every exempt organization to confirm that revenue and expenses are reported accurately. Filing requirements apply even when the organization is dormant or has limited financial activity. Consistent reporting provides regulators and donors with reliable information about governance and economic responsibility.

Three-Year Non-Filing Revocation

The IRS revokes the exempt status of organizations that fail to file required returns for three consecutive years. Reinstatement involves a complex application process, which can disrupt fundraising and access to grants. Avoiding gaps in filing ensures continuity and prevents costly administrative consequences.

Group Exemption and Related Entities

Some organizations operate under a group exemption, which allows a central organization to cover affiliated entities in one filing system. These arrangements require careful recordkeeping to ensure every subordinate group is included. Each entity remains responsible for following applicable reporting requirements, and the central organization must monitor compliance across the group. Transparent reporting protects the exempt status of all related organizations.

Public access to Form 990-EZ ensures donors and stakeholders can review financial data, program activities, and governance structures. Transparency fosters trust by demonstrating how funds are utilized and how officers manage operations. The Charities and Nonprofits section of IRS.gov provides resources that explain compliance obligations for exempt organizations. Nonprofits that prioritize transparency and maintain filing discipline preserve credibility and demonstrate accountability to their communities.

Required Schedules and Attachments

Form 990-EZ often requires schedules and attachments to provide additional detail about an organization’s activities and finances. Each schedule applies to specific circumstances, and failing to include required schedules results in the IRS considering the return incomplete. Nonprofit officers must carefully review the requirements to ensure that every interested party, from the IRS to donors, has access to the necessary information for accountability.

Commonly Applicable Schedules

• Schedule A – Public Charity Status and Support: Establishes and confirms the organization’s public charity classification.
  
  
• Schedule B – Contributors: Lists substantial contributors and donation amounts, protecting transparency while maintaining privacy where applicable.
  
  
• Schedule C – Political and Lobbying Activities: Reports involvement in lobbying or political activity by the group or its affiliates.
  
  
• Schedule E – Schools: Documents nondiscrimination practices for organizations that operate educational institutions.
  
  
• Schedule G – Fundraising and Gaming: Details revenue and expenses related to fundraising campaigns and gaming events.
  
  
• Schedule L – Interested Persons: Discloses transactions with officers, directors, or other insiders to demonstrate independence.
  
  
• Schedule N – Liquidation or Termination: Reports the distribution of assets when an organization dissolves or undergoes restructuring.
  
  
• Schedule O – Supplemental Information: Provides additional explanations or notes when the form’s space is insufficient.

Checklist for Determining Requirements

• Review organizational activities: The nonprofit should determine whether it has engaged in fundraising, lobbying, or gaming activities.
  
  
• Confirm governance transactions: The organization should note any loans, contracts, or payments to officers or related parties.
  
  
• Assess educational or program functions: The organization should determine if it operated a school or specialized program.
  
  
• Evaluate structural changes: The organization should identify mergers, dissolutions, or asset transfers that require additional reporting.
  
  
• Check contribution levels: The organization should record whether substantial donors must be listed in Schedule B.

Consequences of Incomplete Submissions

Organizations that fail to file all applicable schedules risk filing delays and questions about compliance. An incomplete submission reduces clarity for regulators, weakens public trust, and may trigger requests for corrections. Thorough preparation ensures that each group presents accurate information and maintains transparency with stakeholders. By completing all required schedules, nonprofit officers demonstrate diligence and protect the organization’s exempt standing.

Common Errors and Special Situations

Organizations filing Form 990-EZ often encounter challenges that create delays or compliance issues. Errors usually stem from incomplete data, inaccurate statements, or overlooked schedules. By preparing carefully and understanding common mistakes, nonprofit officers can ensure their submissions remain accurate and credible.

Common Filing Errors

One of the most frequent mistakes is leaving required lines blank or omitting supporting statements. Every section must be completed, even if the correct entry is “0.” Misreporting revenue, such as combining contributions with unrelated income, creates discrepancies that complicate IRS review. Late submission increases the risk of losing exempt status because the IRS revokes the status of organizations that miss deadlines for three consecutive years and may revoke exempt status after repeated failures.

Incomplete schedules often create confusion. Nonprofits that fail to attach applicable forms, such as a contributor list or insider transaction disclosures, submit an incomplete return. Errors in reporting revenue and expenses can lead to discrepancies across sections, making the return less reliable. By verifying numbers, ensuring that money is classified correctly, and preparing supplemental statements as needed, organizations enhance the accuracy of their filings.

Special Situations

Some organizations face exceptional circumstances that affect how they file their returns. Nonprofits with little or no activity during the year are still required to submit a return. In these cases, groups may report minimal expenses and use simplified language to describe their limited operations. Smaller organizations with annual receipts of $50,000 or less can opt to file the e-postcard, which offers a more straightforward submission process.

First-time filers often face difficulties understanding which statements and schedules apply to their situation. These groups benefit from creating internal checklists and consulting experienced representatives when needed. Help is available at no cost from IRS resources, which guide organizations preparing their returns. Whether filing a zero-activity report, using an e-postcard, or managing a first-time submission, clear preparation reduces errors and ensures compliance.

Filing errors and exceptional circumstances can create compliance obstacles for nonprofit organizations; effective planning helps prevent these problems. By reviewing statements, verifying revenue classifications, and seeking expert support when necessary, nonprofits ensure accurate and timely filings. Taking the time to prepare correctly safeguards exempt status and builds lasting confidence with both regulators and donors. 

Amending or Correcting Form 990-EZ

Nonprofit organizations may discover that their original Form 990-EZ contains errors or missing details after submitting it. These mistakes often involve revenue reporting, governance disclosures, or supplemental statements that were overlooked. Amending ensures that the public record reflects accurate information and that the organization demonstrates a commitment to compliance. By following a structured process, corrections can be made efficiently and transparently.

Steps to Amend or Correct Form 990-EZ

1. Obtain the correct form: Use the same year’s version of Form 990-EZ that was initially submitted, which creates consistency between the original filing and the amended version.
   
   
2. Mark the amended return box: At the top of the form, check the “Amended return” box, which alerts the IRS that the submission replaces a previously filed return rather than creating a new one.
   
   
3. Complete the form in full. Organizations must resubmit all sections, not just the corrected pages, so that the IRS and the public receive accurate information without relying on portions of two different returns.
   
   
4. Attach Schedule O for explanations: Provide a written statement in Schedule O that explains the reason for the amendment and clearly identifies the sections affected while outlining the corrected information.
   
   
5. Resubmit using the proper method: File electronically if the original return was submitted through the e-file system, or mail the amended paper return to the appropriate IRS address, ensuring that the method of submission remains consistent for accurate processing.
   
   
6. Retain complete internal records: Keep copies of both the original and amended returns, along with supporting documents, to support accountability and facilitate future reviews for organizational representatives.

Public Record Implications

An amended return generally replaces the original version as part of the public record. Donors, regulators, and other interested parties will review the corrected filing to evaluate financial activity and governance practices. Promptly addressing errors shows commitment to accuracy and strengthens organizational credibility. Nonprofits that amend quickly and provide clear statements on corrections demonstrate transparency, safeguard their reputation, and reinforce trust in their stewardship of public money.

Frequently Asked Questions

Who is eligible to file Form 990-EZ?

Organizations may use Form 990-EZ when their annual revenue remains under $200,000 and year-end assets total less than $500,000. These thresholds apply to nonprofit organizations that maintain tax-exempt status under section 501(c). Private foundations, hospital facilities, and sponsoring groups of donor-advised funds are exempt from filing this form. Officers should confirm whether their filing type is applicable before preparing tax returns, since eligibility determines proper compliance and reporting.

What is the filing date for Form 990-EZ?

For calendar-year organizations, the filing date is May 15 of the year following the calendar year in which the organization was established. Fiscal-year filers must submit by the fifteenth day of the fifth month after their fiscal year ends. Nonprofits may apply for an extension using Form 8868, which provides additional time to prepare the required statement of revenue and expenses. Timely submission ensures donors and stakeholders have access to accurate records for review.

When must organizations file electronically?

Nonprofit organizations must file electronically if they submit 250 or more returns of any type during a calendar year and hold $10 million or more in assets. Other groups may voluntarily choose the e-file system for faster processing and greater accuracy. Filing electronically provides officers with confirmation of submission through the system website, strengthening confidence in compliance and recordkeeping for exempt organizations.

How should nonprofits handle years with no activity?

Even when no significant revenue or program activity occurs, tax-exempt organizations are still required to submit an annual return. Groups with gross receipts typically under $50,000 may file the e-postcard, while others should prepare Form 990-EZ with minimal entries. Officers can include a short statement describing the lack of operations, ensuring compliance, and maintaining public access to organizational data. Filing safeguards exempt status.

Which schedules are commonly applicable to Form 990-EZ?

Schedules vary based on organizational activity. Schedule A supports public charity status, while Schedule B discloses substantial donors. Schedule G reports fundraising and gaming revenue, and Schedule L documents transactions with officers or parties with an interest. Schedule N applies during liquidation or termination, and Schedule O provides additional statements where necessary. Reviewing applicable requirements helps groups prepare accurate filings that provide donors and regulators with the valuable data they need.

Are filed returns accessible to donors and the public?

Yes, Form 990-EZ returns become part of the public record once filed. Donors, stakeholders, and interested parties may review financial statements, governance disclosures, and applicable schedules to evaluate how nonprofit officers manage funds and operations. Officers should avoid including sensitive information, since returns remain accessible for at least three years. Providing accurate data strengthens accountability, demonstrates compliance with IRS standards, and reinforces the trust required to maintain exempt status.

Can Form 990-EZ be used to generate a refund for nonprofits?

No, Form 990-EZ serves as an informational return and does not generate refunds. Refunds are only available when a nonprofit files income tax returns, such as Form 990-T, for unrelated business income. Form 990-EZ provides a statement of revenue, expenses, and governance for tax-exempt organizations. Its purpose is to give donors and regulators access to accurate data, not to process money owed to the group.