IRS Form 990 (2015): Return of Tax-Exempt Organizations

Form 990 is the annual information return that many tax-exempt organizations file to report mission, governance, revenue, expenses, and required schedules for the tax year. Although some users search for a federal income tax return, Form 990 is generally an information return, not the ordinary income tax form most taxpayers submit.

Larger Exempt Organizations

Organizations with gross receipts of $200,000 or more or total assets of $500,000 or more generally file Form 990 instead of Form 990-EZ.

Section 501(c)(3) Public Charities

Public charities often use Form 990 to report programs, governance, compensation, and public support details, with Schedule A usually required for the annual filing.

Section 527 Political Organizations

Certain section 527 political organizations file Form 990 to provide the IRS with the information required under section 6033 for 2015.

Nonexempt Charitable Trusts

Nonexempt charitable trusts treated under section 4947(a)(1) can use Form 990 when the IRS requires annual information reporting instead of a private foundation return.

Schedule C Filers

Organizations reporting political campaign or lobbying activities may need to attach Schedule C to Form 990, depending on their answers in Part IV.

Late or Amended Filers

A late or amended return uses the same 2015 IRS form, with the applicable heading boxes checked and Schedule O explaining the changes.

Follow the steps below to prepare IRS Form 990 (2015) accurately. Several filing, extension, and e-filing rules are specific to this tax year.

1. Gather your documents before starting

Collect the organization’s EIN, governing documents, prior return, financial statements, revenue and expense details, officer and director information, contribution records, and any IRS notice already received for the 2015 filing.

2. Complete the heading and filing boxes

Enter the organization name, address, tax year dates, and EIN, then review Item B carefully. Check only the boxes that apply: address change, name change, initial return, final return/terminated, amended return, or application pending. These heading details appear on page 1 and should match the organization’s records before filing.

3. Report revenue on the correct lines

Use Part VIII to report contributions on line 1h, program service revenue on line 2g, investment income on line 3, bond proceeds income on line 4, royalties on line 5, and net amounts from rents, asset sales, fundraising events, gaming, inventory, and other revenue on lines 6d through 11e before totaling line 12.

4. Review expenses and the summary

Complete Part IX using the three columns for program, management, and fundraising expenses. Column B reports program service expenses, while Columns C and D capture management and general costs and fundraising expenses. Then finish Part I, because the summary depends on information pulled from the rest of the form.

5. Determine schedules and add explanations

Use Part IV to identify required schedules. Schedule A commonly applies to section 501(c)(3) organizations, Schedule B may be required for contributors, Schedule C covers political campaign and lobbying activity, and Schedule O is required for all Form 990 filers to provide narrative details, amended return explanations, and additional information.

6. Sign and file the return

Finish Part II, attach every required schedule, and submit the form by the due date. If the organization was required to electronically file in 2015, a paper filing did not count as a filed return.

Missing Form 990 or Tax Records for 2015?

Late filers often do not have the original return, governing records, or earlier correspondence for the 2015 filing. IRS public-disclosure tools and copy-request procedures can help reconstruct what was filed and what documents are still missing.

Tax Exempt Organization Search

Tax Exempt Organization Search lets users review Form 990-series returns, Form 990-N filings, determination letters, and compliance records that may help rebuild a missing file.

Form 4506-A Copy Request

If a return copy is not available through TEOS, Form 4506-A can request a public-inspection copy of an exempt or political organization IRS (Internal Revenue Service) form.

Request Copies From the Organization

Federal public-disclosure rules let you inspect or request copies of an organization’s annual information returns, and the organization may charge reasonable copying or mailing costs.

Form 4506-B / Determination Letter

If exemption application materials or an older determination letter are missing, Internal Revenue Service (IRS) Form 4506-B and TEOS can help retrieve those records before you file.

Do not estimate figures; use filed returns, governing records, and source documents to match schedules, correct errors, and reduce IRS follow-up notices.

These are common errors that cause IRS delays, rejected filings, incomplete return notices, or additional penalties on 2015 Form 990 submissions.

• Using the wrong tax year form — The 2015 return forms, schedules, and instructions must match each other, or line references and filing requirements may not align.
• Filing the wrong version of the return — Organizations that should file Internal Revenue Service (IRS) Form 990, Form 990-EZ, or Form 990-N sometimes choose the wrong form, creating delays.
• Missing Item B checkboxes — Failing to mark address change, initial return, final return, or amended return status can confuse Internal Revenue Service processing and history.
• Skipping Schedule O — All IRS Form 990 filers must include Schedule O, and amended return explanations belong there rather than in loose attachments.
• Omitting Schedule A, B, or Schedule C — Part IV determines which schedules are required attachments, so any missing documents can render the entire filing incomplete or legally inaccurate.
• Misclassifying functional expenses — Part IX uses three distinct columns, and Column B must accurately reflect program service expenses rather than management, administrative, or fundraising costs.
• Assuming one federal filing covers every state tax return — Internal Revenue Service instructions clearly note that individual states can independently impose additional or entirely separate filing requirements on nonprofit organizations.
• Including Social Security numbers or incomplete compensation details — Internal Revenue Service (IRS) Form 990 is subject to public inspection, meaning sensitive personal data must never appear anywhere within the document.
• Mailing a paper return when e-filing is mandatory — If the applicable electronic filing thresholds were met by your organization, any paper return submitted instead would be treated as not filed.

What is IRS Form 990 (2015) used for?

Form 990 (2015) is an annual information return used by many tax-exempt organizations, nonexempt charitable trusts, and section 527 political organizations to report governance, income, expenses, compensation, and schedules. Although some users search for a federal income tax return, Form 990 is not the ordinary income tax return filed by individual taxpayers.

Can I still file a 2015 return?

Yes, you can still submit a late 2015 Form 990, and filing now is usually better than leaving the annual return unfiled. Late filing does not erase existing penalties, but it can stop additional daily penalties and help address an IRS notice or compliance problem.

Who must file IRS Form 990 (2015) instead of Form 990-EZ or Form 990-N?

Organizations generally file Form 990 when gross receipts are at least $200,000 or total assets are at least $500,000 at year's end. Smaller organizations may be eligible for Form 990-EZ or Form 990-N, while certain special filers, including some section 527 organizations, may still need to file Form 990.

What was the due date and extension process for tax year 2015?

For a calendar-year filer, the original filing deadline was May 16, 2016, because May 15 fell on a Sunday. Form 8868 provided an automatic 3-month extension, and a second 3-month extension required reasonable cause. An extension of time to file did not extend the time to pay any tax due.

How do I amend an original return or file an amended tax return?

File a complete new 2015 Form 990, check the amended return box in Item B, and use Schedule O to identify each corrected part, schedule, and explanation. If the amendment affects state tax returns or charitable registration filings, review the rules of those separate agencies as well.

Do I have to file electronically, or can I submit on paper?

In 2015, an organization had to electronically file if it filed at least 250 returns of any type and had total assets of at least $10 million. If those IRS limits did not apply, a paper filing could still be accepted.

How can I get copies when the original return or other documents are missing?

Start with the Tax Exempt Organization Search on the IRS website. If the filing is not available there, request a copy with Form 4506-A, and request public-disclosure copies directly from the organization. If exemption application materials are missing, Form 4506-B or TEOS may help recover those records.

Does Form 990 involve a refund, direct deposit, or an additional tax payment?

Usually, no. Form 990 is primarily an information return, so it does not work like an individual income tax return with a refund or direct deposit. If a related tax, bill, or penalty notice applies, pay promptly and review the instructions to see whether another form or payment process is required.