What IRS Form 990-EZ (2013) Is For
IRS Form 990-EZ (2013) is a short form return used by small and mid-sized tax-exempt organizations to report their annual financial activities to the Internal Revenue Service. Small tax-exempt organizations seeking reporting guidance may consult our Small Nonprofit Owner compliance guide, which outlines filing requirements, thresholds, and federal obligations for exempt entities. The Internal Revenue Service uses the form to evaluate each organization’s tax-exempt status and confirm compliance with the Internal Revenue Code. It also promotes transparency for nonprofit organizations, private foundations, and other exempt entities that operate within the United States.
The filing process records income tax details, including annual gross receipts, interest income, and financial statements related to the organization’s tax year. Completing the short form return correctly helps protect the organization’s mission and supports accountability in the public record.
When You’d Use IRS Form 990-EZ (2013)
Organizations use IRS Form 990-EZ (2013) when they qualify as small or mid-sized entities that are exempt from income tax and need to report annual operations. The form applies to organizations working within a calendar year or fiscal year that must provide financial and program details to maintain compliance. Each organization must verify that every entry in the submission accurately reflects its financial records.
Organizations must file this form if their annual gross receipts are below $200,000 and total assets are less than $500,000 at the end of the year. The filer must attach Schedule O or other required schedules if more space is needed for Part I or Part III. The due date for filing is the fifteenth day of the fifth month after the close of the accounting period.
Key Rules or Details for 2013
The Internal Revenue Service introduced several updates to IRS Form 990-EZ (2013) that affected how each organization exempt from income tax reports its activities. Organizations needed to disclose their structure and financial situation accurately to comply with the Internal Revenue Code. The reporting period applied to filers operating on either a calendar year or fiscal tax year basis that met the required thresholds for annual gross receipts and total assets.
Short-period returns required paper filing instead of electronic submission unless marked as initial or final returns. Filers must attach Schedule O when additional explanations or extra space are required for Part I and Part III entries. The due date for each filing was the fifteenth day of the fifth month following the close of the fiscal year, moving to the next business day if it fell on a legal holiday.
Step-by-Step (High Level)
The filing process for IRS Form 990-EZ (2013) requires careful organization and accurate documentation from each filer. Every organization must complete the form in sequence and ensure that all required sections contain correct and verifiable data. Following each step maintains compliance and prevents delays during processing.
Step 1: The filer should gather financial records, contribution statements, and expense details related to paying taxes and operations.
Step 2: The filer must identify whether they qualify as one of the tax-exempt or nonexempt charitable trusts or political organizations.
Step 3: The filer should complete all sections, including Schedule B and any required attachments for transparency.
Step 4: The filer must submit through electronic filing or paper filing according to eligibility.
Accurate preparation ensures complete reporting and preserves compliance with Internal Revenue Service regulations.
Common Mistakes and How to Avoid Them
Organizations completing IRS Form 990-EZ (2013) frequently make errors that can be avoided through careful review and preparation. Each filer should confirm that all details, attachments, and schedules meet the Internal Revenue Service requirements before submission. The table below outlines the most common mistakes and specific actions to prevent them.
- Missing Details
- The filer should verify that all financial data and program service accomplishments are recorded accurately in each section.
- Omitted Attachments
- The filer should prepare additional schedules, such as Schedule O, in advance and attach them to the return.
- Incomplete Documentation
- The filer must include all supplementary information and maintain organized supporting records for accuracy.
Proper preparation strengthens compliance and promotes accurate, timely reporting.
What Happens After You File
After an organization files IRS Form 990-EZ (2013), the Internal Revenue Service reviews the return to confirm that all required information is complete and accurate. The agency ensures that financial disclosures align with the records reported for the prior year and the current tax year. Any missing data or inconsistencies may result in additional correspondence for clarification.
Once processing is complete, the organization’s filing becomes part of the public record, excluding confidential data such as donor details. The Internal Revenue Service may contact the tax officer or corporate officer if further documentation or verification is necessary. Maintaining copies of all forms and attachments ensures easy reference for future filings and audits.
Accurate, timely filing strengthens compliance and supports transparency. Each organization’s diligence demonstrates reliability and preserves its standing with the Internal Revenue Service. Organizations needing additional instructions, prior-year filing references, or clarification on schedules may consult our IRS Form Help Center, which provides a centralized resource for federal form explanations and compliance guidance.
FAQs
Who must file Form 990-EZ?
Exempt organizations with annual gross receipts below $200,000 and total assets under $500,000 must file Form 990-EZ. Each exempt organization uses this short form to report tax filings, financial activities, and required disclosures to the Internal Revenue Service. Filing ensures the organization maintains its federal tax-exempt status.
Can organizations file electronically?
Yes, filers can file electronically through an authorized e-file provider or e-file service listed on the IRS website. Electronic filing reduces errors, provides confirmation of receipt, and helps organizations meet deadlines for tax years ending within the current period.
Who must sign the form?
A corporate officer, such as the chief accounting officer, vice president, or assistant treasurer, must sign Form 990-EZ. The signature certifies the accuracy of all relevant information and confirms compliance with federal reporting standards.
What if an organization operates in a foreign country?
Organizations with a financial account in a foreign country must include supplemental information with Form 990-EZ. They may also need to attach other forms required for international disclosures, such as reports for foreign financial accounts.
What happens if an organization misses several filings?
If an organization fails to file Form 990 for three consecutive years, the Internal Revenue Service automatically revokes its exempt status. Reinstatement requires the organization to file all missing returns and pay any applicable proxy tax or excise tax liabilities.
Exempt organizations seeking related IRS forms, schedules, and prior-year reporting materials may visit our Federal Fillable Tax Forms directory for comprehensive federal filing resources.
