Changes

In addition to the main Form 990, there are three variants and an associated form:

In addition to the main Form 990, there are three variants and an associated form:

*"Form 990-EZ", which can be used by smaller non-profits (those with gross receipts less than $200K and assets less than $500K)

*"Form 990-EZ", which can be used by smaller non-profits (those with gross receipts less than $200K and assets less than $500K)

*"Form 990-N", which can be used by very small non-profits (those with gross receipts "normally less than $50K); notably, this is a fully electronic filing (if a non-profit wants a paper filing, it must use the main form or the EZ variant)

*"Form 990-N", which can be used by very small non-profits (those with gross receipts "normally less than $50K"); notably, this is a fully electronic filing (if a non-profit wants a paper filing, it must use the main form or the EZ variant)

*"Form 990-PF", which is used by private foundations

*"Form 990-PF", which is used by private foundations

*"Form 990-T" (officially, "Exempt Organization Business Income Tax Return"), which is used to report taxable income unrelated to the organization's main functions (e.g. a private university which operates a fast-food restaurant open to the general public).

*"Form 990-T" (officially, "Exempt Organization Business Income Tax Return"), which is used to report taxable income unrelated to the organization's main functions (e.g. a private university which operates a fast-food restaurant open to the general public).