990 Filing Threshholds for TY-2010

• Organizations with gross receipts normally < $50,000 must file Form 990-N (but may choose to file a complete Form 990 or Form 990-EZ). Formerly < $25,000. 
• Organizations with gross receipts > $50,000 and < $200,000 and total assets < $500,000 must file Form 990-EZ or a complete Form 990. 
• Organizations with gross receipts < $200,000 or total assets < $500,000 must file Form 990. 
• As always, private foundations must file Form 990-PF.