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Formulár 990-EZ Inštrukcie

Pokyny pre formulár 990-EZ, Krátky formulár Návrat organizácie Vyprázdniť z dane z príjmu v rámci Oddielu 501 (c), 527 alebo 4947(a) (1) vnútorný príjem Kód (okrem súkromných základov)

Rev. 2023

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  • Formulár 990-EZ - Krátky formulár Návrat organizácie Vyprázdnený z dane z príjmu
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Department of the Treasury  
Internal Revenue Service  
2023  
Instructions for Form 990-EZ  
Short Form Return of Organization Exempt From Income Tax  
Under Section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code  
(except private foundations)  
Section references are to the Internal Revenue Code unless  
otherwise noted.  
instructs affected tax-exempt organizations to follow the specific  
instructions to the Forms 990, 990-EZ, and 990-PF, effective for  
annual information returns required for taxable years beginning  
on or after January 1, 2022.  
Contents  
Page  
Purpose of Form . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1  
General Instructions . . . . . . . . . . . . . . . . . . . . . . . . . 1  
A. Who Must File . . . . . . . . . . . . . . . . . . . . . . . . 2  
Purpose of Form  
Form 990, Return of Organization Exempt From Income Tax, and  
Form 990-EZ are used by tax-exempt organizations, nonexempt  
charitable trusts (that are not treated as private foundations), and  
section 527 political organizations to provide the IRS with the  
information required by section 6033.  
B. Organizations Not Required To File Form  
990 or 990-EZ . . . . . . . . . . . . . . . . . . . . . . . . 3  
C. Accounting Periods and Methods . . . . . . . . . . . 4  
D. When, Where, and How To File . . . . . . . . . . . . 5  
E. Extension of Time To File . . . . . . . . . . . . . . . . . 5  
F. Amended Return/Final Return . . . . . . . . . . . . . 6  
G. Failure-To-File Penalties . . . . . . . . . . . . . . . . . 6  
An organization's completed Form 990 or 990-EZ, and a  
section 501(c)(3) organization's Form 990-T, Exempt  
Organization Business Income Tax Return, are generally  
available for public inspection as required by section 6104.  
Schedule B (Form 990), Schedule of Contributors, is open for  
public inspection for section 527 organizations filing Form 990 or  
990-EZ. Form 990-PF, Return of Private Foundation or Section  
4947(a)(1) Trust Treated as Private Foundation, is also open for  
public inspection for organizations filing Form 990-PF. For other  
organizations that file Form 990 or 990-EZ, parts of Schedule B  
(Form 990) can be open to public inspection. For more details,  
see Appendix D: Public Inspection of Returns, later, and the  
Instructions for Schedule B (Form 990).  
H. Requirements for a Properly Completed  
Form 990-EZ . . . . . . . . . . . . . . . . . . . . . . . . . 6  
Specific Instructions for Form 990-EZ . . . . . . . . . . . . 7  
Completing the Heading of Form 990-EZ . . . . . . . 7  
Part I. Revenue, Expenses, and Changes in  
Net Assets or Fund Balances . . . . . . . . . . . . . 10  
Part II. Balance Sheets . . . . . . . . . . . . . . . . . . . 17  
Part III. Statement of Program Service  
Some members of the public rely on Form 990 or 990-EZ as  
the primary or sole source of information about a particular  
organization. How the public perceives an organization in such  
cases may be determined by the information presented on its  
return.  
Accomplishments . . . . . . . . . . . . . . . . . . . . . 17  
Part IV. List of Officers, Directors, Trustees,  
and Key Employees . . . . . . . . . . . . . . . . . . . 18  
Part V. Other Information . . . . . . . . . . . . . . . . . . 19  
Part VI. Section 501(c)(3) Organizations . . . . . . . 25  
Signature Block . . . . . . . . . . . . . . . . . . . . . . . . 26  
Other purposes of Form 990 and 990-EZ include the follow-  
ing.  
1. Form 990-EZ can be filed by organizations with gross  
receipts of less than $200,000 and total assets of less than  
$500,000 at the end of their tax year.  
2. Sponsoring organizations of donor advised funds (as  
defined in section 4966(d)(1)), organizations that operate a  
hospital facility, organizations recognized by the IRS as  
section 501(c)(29) nonprofit health insurance issuers, and  
certain controlling organizations defined in section 512(b)  
(13) must file Form 990 rather than Form 990-EZ regardless  
of the amount of their gross receipts and total assets. See  
General Instructions A. Who Must File, and the instructions  
for lines 44 and 45, later, before completing this form.  
Appendix of Special Instructions to Form 990-EZ  
Contents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27  
Other Forms That May Be Required . . . . . . . . . . 39  
Photographs of Missing Children . . . . . . . . . . . . . . . 45  
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47  
Future developments. For the latest information about  
developments related to Form 990-EZ and its instructions, such  
as legislation enacted after they were published, go to IRS.gov/  
Reminders  
Required electronic filing of Form 990-EZ by exempt organ-  
izations. Form 990-EZ must be filed electronically. See General  
Instructions D. When, Where, and How To File, later, for more  
information.  
3. Form 990-EZ can’t be used by a private foundation required  
to file Form 990-PF. A section 501(c)(3) or section 4947(a)  
(1) organization should refer to the Instructions for  
Schedule A (Form 990), Public Charity Status and Public  
Support, to determine whether it is a private foundation.  
Ann. 2021-18 revoked Ann. 2001-33. Ann. 2001-33, 2001-17  
I.R.B. 1137, provided tax-exempt organizations with reasonable  
cause for purposes of relief from the penalty imposed under  
section 6652(c)(1)(A)(ii) if they reported compensation on their  
annual information returns in the manner described in Ann.  
2001-33 instead of accordance with certain form instructions.  
Ann. 2021-18, 2021-52 I.R.B. 910, revoked Ann. 2001-33 and  
4. Form 990 must be used to file a group return, not Form  
990-EZ. See General Instructions A, later.  
General Instructions  
Overview of Form 990-EZ. Form 990-EZ is an annual  
information return required to be filed with the IRS by many  
Dec 18, 2023  
Cat. No. 64888C  
       
organizations exempt from income tax under section 501(a), and  
certain political organizations and nonexempt charitable trusts.  
Parts I through V of the form must be completed by all filing  
organizations (Part VI must be completed by section 501(c)(3)  
organizations and section 4947(a)(1) nonexempt charitable  
trusts), and require reporting on the organization's exempt and  
other activities, finances, compliance with certain federal tax  
filings and requirements, and compensation paid to certain  
persons. Additional schedules are required to be completed  
depending on the activities and type of organization. The  
completed Form 990-EZ filed with the IRS, except for certain  
contributor information on Schedule B (Form 990), is required to  
be made available to the public by the IRS and the filing  
organization (see Appendix D, later). Also, the organization may  
be required to file the completed Form 990-EZ with state  
governments to satisfy state reporting requirements. See  
Appendix G: Use of Form 990 or 990-EZ To Satisfy State  
Reporting Requirements, later.  
Form 990. Form 990 (not 990-EZ or 990-N) must be filed by an  
organization exempt from income tax under section 501(a)  
(including an organization that hasn’t applied for recognition of  
exemption or whose application for recognition of exemption is  
pending) if it has either gross receipts greater than or equal to  
$200,000 or total assets greater than or equal to $500,000 at the  
end of the tax year (with exceptions described below for  
organizations eligible to submit Form 990-N and for certain  
organizations described in General Instructions B. Organizations  
Not Required To File Form 990 or 990-EZ, later). Organizations  
that must file include the following.  
Organizations described in section 501(c)(3) (other than  
private foundations).  
Organizations described in other section 501(c)  
subsections.  
Gross receipts. Gross receipts are the total amounts the  
organization received from all sources during its annual  
accounting period, without subtracting any costs or expenses.  
See Appendix B: How To Determine Whether an Organization's  
Gross Receipts Are Normally $50,000 (or $5,000) or Less, later,  
for a discussion of gross receipts. Total assets is the amount  
reported by the organization on its balance sheet (Form 990-EZ,  
Part II, line 25, column (B)) as of the end of the year, without  
reduction for liabilities.  
For purposes of Form 990 or 990-EZ reporting, the term  
“section 501(c)(3)” includes organizations exempt under  
sections 501(e) and (f) (cooperative service organizations),  
501(j) (amateur sports organizations), 501(k) (childcare  
organizations), and 501(n) (charitable risk pools). In addition,  
any organization described in one of these sections is also  
subject to section 4958 if it obtains a determination letter from  
the IRS stating that it is described in section 501(c)(3).  
Reminder: Don’t Include Social Security Number on  
Publicly Disclosed Forms. Because the filing  
!
CAUTION  
organization and the IRS are required to publicly  
disclose the organization’s annual information returns, social  
security numbers (SSNs) shouldn’t be included on this form. By  
law, with limited exceptions, neither the organization nor the IRS  
may remove that information before making the form publicly  
available. Documents subject to disclosure include schedules  
and attachments filed with the form. For more information, see  
Appendix D, later.  
Helpful hints. The following hints may help you more efficiently  
review these instructions and complete the form.  
1. Throughout these instructions, “the organization” and the  
“filing organization” both refer to the organization filing Form  
990-EZ.  
Form 990-N. If an organization normally has annual gross  
receipts of $50,000 or less, it must submit Form 990-N if it  
doesn’t file Form 990 or 990-EZ (with exceptions described later  
for certain section 509(a)(3) supporting organizations and for  
certain organizations described in General Instructions B, later).  
If the organization chooses to file Form 990-EZ, be sure to file a  
complete return. See Appendix B, later, for a discussion of gross  
receipts and General Instructions H. Requirements for a Properly  
Completed Form 990-EZ, later, for a discussion of a complete  
return.  
2. The examples appearing throughout these instructions are  
illustrative only and for the purpose of completing Form  
990-EZ, but aren’t all-inclusive.  
3. Instructions for the Form 990-EZ schedules are published  
separately from these instructions.  
4. Unless otherwise specified, information should be provided  
for the organization’s tax year. For instance, an organization  
should answer “Yes” to a question asking whether it  
conducted a certain type of activity only if it conducted that  
activity during the tax year.  
Foreign and U.S. territory organizations. Foreign  
organizations and U.S. territory organizations, as well as  
domestic organizations, must file Form 990 or 990-EZ unless  
specifically excepted under General Instructions B, later. Report  
amounts in U.S. dollars, and state what conversion rate the  
organization uses. Combine amounts from inside and outside  
the United States and report the total for each item. All  
information must be written in English.  
Organizations that have total gross income from  
unrelated trades or businesses of at least $1,000 are  
!
CAUTION  
also required to file Form 990-T in addition to any  
required Form 990, 990-EZ, or 990-N.  
A. Who Must File  
Section 501(c)(21) black lung trusts. The trustee of a trust  
exempt from tax under section 501(a) and described in section  
501(c)(21) must file Form 990 and not Form 990-EZ, unless the  
trust normally has gross receipts in each tax year of not more  
than $50,000 and can file Form 990-N.  
Most organizations exempt from income tax under section  
501(a) must file an annual information return (Form 990 or  
990-EZ) or submit an annual electronic notice (Form 990-N,  
Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not  
Required To File Form 990 or Form 990-EZ), depending upon  
the organization's gross receipts and total assets.  
Sponsoring organizations of donor advised funds.  
Sponsoring organizations of donor advised funds (as defined in  
section 4966(d)(1)) must file Form 990 and not Form 990-EZ.  
See line 44a and the related instructions.  
Form 990-EZ. If an organization has gross receipts less than  
$200,000 and total assets at the end of the year less than  
$500,000, it can file Form 990-EZ, instead of Form 990. But see  
the special rules later regarding Section 501(c)(21) black lung  
trusts, Sponsoring organizations of donor advised funds,  
Organizations that operate one or more hospital facilities,  
Section 501(c)(29) nonprofit health insurance issuers, and  
Controlling organizations described in section 512(b)(13).  
Organizations that operate one or more hospital facilities.  
Organizations that operated one or more hospital facilities during  
the tax year must file Form 990, and not Form 990-EZ, and  
complete Schedule H (Form 990), Hospitals. A “hospital facility”  
is a facility that is required to be licensed, registered, or similarly  
recognized by a state as a hospital. See line 44b and the related  
instructions.  
2
2023 Instructions for Form 990-EZ  
           
Exemption Under Section 501(c)(3) of the Internal Revenue  
Code; Form 1023-EZ, Streamlined Application for Recognition of  
Exemption Under Section 501(c)(3) of the Internal Revenue  
Code; Form 1024, Application for Recognition of Exemption  
Under Section 501(a) or Section 521 of the Internal Revenue  
Code; or Form 1024-A, Application for Recognition of Exemption  
Under Section 501(c)(4) of the Internal Revenue Code, and  
receiving an IRS determination letter recognizing exempt status.  
In such cases, the organization must check the “Application  
pending” checkbox in Item B of the Form 990 or 990-EZ header  
(whether or not a Form 1023, 1023-EZ, 1024, or 1024-A has  
been filed) to indicate that Form 990 or 990-EZ is being filed in  
the belief that the organization is exempt under section 501(a).  
Section 501(c)(29) nonprofit health insurance issuers.  
Nonprofit health insurance issuers described in section 501(c)  
(29) must file Form 990 and not Form 990-EZ.  
Controlling organizations described in section 512(b)(13).  
A controlling organization of one or more controlled entities, as  
described in section 512(b)(13), must file Form 990 and not  
Form 990-EZ if it is required to file an annual information return  
for the year and if there was a certain type of transfer of funds  
between the controlling organization and any controlled entity  
during the year. See line 45 and the related instructions.  
Section 509(a)(3) supporting organizations. A section  
509(a)(3) supporting organization must file Form 990 or 990-EZ,  
even if its gross receipts are normally $50,000 or less, and even  
if it is described in Rev. Proc. 96-10, 1996-1 C.B. 577, or is an  
affiliate of a governmental unit described in Rev. Proc. 95-48,  
1995-2 C.B. 418, unless it qualifies as one of the following.  
To qualify for recognition of tax exemption retroactive to its  
date of organization or formation, an organization claiming  
tax-exempt status must generally file Form 1023, 1023-EZ, 1024,  
or 1024-A within 27 months of the end of the month in which it  
was legally organized or formed.  
1. An integrated auxiliary of a church, as described in  
Regulations section 1.6033-2(h).  
B. Organizations Not Required To File  
Form 990 or 990-EZ  
2. The exclusively religious activities of a religious order.  
3. An organization whose gross receipts are normally not more  
than $5,000 that supports a section 501(c)(3) religious  
organization.  
An organization described below doesn’t have to file Form 990 or  
990-EZ even if it has at least $200,000 of gross receipts or  
$500,000 total assets at the end of the tax year (except for  
section 509(a)(3) supporting organizations described in General  
Instructions A). See General Instructions A, earlier, for  
determining whether the organization can file Form 990-EZ  
instead of Form 990. An organization described in item 10 or 11  
under Certain organizations with limited gross receipts, later, is  
required to submit Form 990-N unless it voluntarily files Form  
990 or 990-EZ, as applicable.  
If the organization is described in (3), then it must submit  
Form 990-N unless it voluntarily files Form 990 or 990-EZ.  
Section 501(c)(7) and 501(c)(15) organizations. Section  
501(c)(7) and 501(c)(15) organizations apply the same gross  
receipts test as other organizations to determine whether they  
must file a Form 990 or 990-EZ, but use a different definition of  
gross receipts to determine whether they qualify as tax exempt  
for the tax year. See Appendix C: Special Gross Receipts Tests  
for Determining Exempt Status of Section 501(c)(7) and Section  
501(c)(15) Organizations, later, for more information.  
Certain religious organizations  
1. A church, an interchurch organization of local units of a  
church, a convention or association of churches, or an  
integrated auxiliary of a church as described in Regulations  
section 1.6033-2(h) (such as a men's or women's  
organization, religious school, mission society, or youth  
group).  
Section 527 political organizations. Tax-exempt political  
organizations must file Form 990 or 990-EZ unless their annual  
gross receipts are less than $25,000 during the tax year or they  
are otherwise excepted under General Instructions B, later. A  
section 527 political organization that is a qualified state or local  
political organization must file Form 990 or 990-EZ only if it has  
gross receipts of $100,000 or more. Political organizations aren’t  
required to submit Form 990-N.  
2. A church-affiliated organization that is exclusively engaged  
in managing funds or maintaining retirement programs and  
is described in Rev. Proc. 96-10. But see the filing  
requirements for section 509(a)(3) supporting organizations  
in General Instructions A, earlier.  
Section 4947(a)(1) nonexempt charitable trusts. A  
nonexempt charitable trust described under section 4947(a)(1)  
(if it isn’t treated as a private foundation) is required to file Form  
990 or 990-EZ unless excepted under General Instructions B,  
later. Such a trust is treated like an exempt section 501(c)(3)  
organization for purposes of completing the form. Section  
4947(a)(1) trusts must complete all sections of the Form 990-EZ  
and schedules that 501(c)(3) organizations must complete. All  
references to a section 501(c)(3) organization in Form 990-EZ,  
schedules, and instructions include a section 4947(a)(1) trust  
(for instance, such a trust must complete Schedule A (Form  
990)), unless otherwise specified. If such a trust doesn’t have  
any taxable income under subtitle A of the Code, it can file Form  
990 or 990-EZ to meet its section 6012 filing requirement and  
doesn’t have to file Form 1041, U.S. Income Tax Return for  
Estates and Trusts.  
3. A school below college level affiliated with a church or  
operated by a religious order, as described in Regulations  
section 1.6033-2(g)(1)(vii).  
4. A mission society sponsored by, or affiliated with, one or  
more churches or church denominations, if more than half of  
the society's activities are conducted in, or directed at,  
persons in foreign countries.  
5. An exclusively religious activity of any religious order  
described in Rev. Proc. 91-20, 1991-1 C.B. 524.  
Certain governmental organizations  
6. A state institution whose income is excluded from gross  
income under section 115.  
7. A governmental unit or affiliate of a governmental unit  
described in Rev. Proc. 95-48. But see the filing  
requirements for section 509(a)(3) supporting organizations  
in General Instructions A, earlier.  
Group returns. A group return filed by the central or parent  
organization on behalf of the subordinates in a group exemption  
must be filed using Form 990, not Form 990-EZ.  
8. An organization described in section 501(c)(1). A section  
501(c)(1) organization is a corporation organized under an  
act of Congress that is an instrumentality of the United  
States, and exempt from federal income taxes.  
Returns when exempt status not established. An  
organization is required to file Form 990 or 990-EZ in  
accordance with these instructions if the organization claims  
exempt status under section 501(a) but hasn’t established such  
exempt status by filing Form 1023, Application for Recognition of  
Certain political organizations  
3
2023 Instructions for Form 990-EZ  
                     
9. A political organization that is:  
Fiscal year. If the organization has established a fiscal year  
accounting period, use the 2023 Form 990-EZ to report on the  
organization's fiscal year that began in 2023 and ended 12  
months later. A fiscal year accounting period should normally  
coincide with the natural operating cycle of the organization. Be  
certain to indicate in the heading of Form 990-EZ the date the  
organization's fiscal year began in 2023 and the date the fiscal  
year ended in 2024.  
A state or local committee of a political party,  
A political committee of a state or local candidate,  
A caucus or association of state or local officials, or  
Required to report under the Federal Election  
Campaign Act of 1971 as a political committee (as  
defined in section 301(4) of such Act).  
Certain organizations with limited gross receipts  
Short period. A short accounting period is a period of less than  
12 months, which exists when an organization first commences  
operations, changes its accounting period, or terminates. If the  
organization's short year began in 2023 and ended before  
December 31, 2023 (not on or after December 31, 2023), it may  
use either 2022 Form 990 or 2023 Form 990-EZ to file for the  
short year. If using the 2022 return, provide the information for  
designated years listed on the return, other than the tax year  
being reported, as if the years shown in the form text and  
headings were updated.  
For example, if filing for a short period beginning in 2023 on  
the 2022 Form 990-EZ, provide the information on Schedule A  
(Form 990), Part II, for the tax years 2019-2023, rather than for  
tax years 2018-2022. Check the “Initial return” box or the “Final  
return/terminated” box in Item B of the Heading if either of those  
situations apply.  
10. An organization whose gross receipts are normally $50,000  
or less. Such organizations are generally required to submit  
Form 990-N if they choose not to file Form 990 or 990-EZ.  
To determine what an organization's gross receipts  
“normally” are, see Appendix B, later.  
11. Foreign organizations and organizations located in U.S.  
territories, whose gross receipts from sources within the  
United States are normally $50,000 or less, and which didn’t  
engage in significant activity in the United States (other than  
investment activity). Such organizations, if they claim U.S.  
tax exemption or are recognized by the IRS as tax exempt,  
are generally required to submit Form 990-N if they choose  
not to file Form 990 or 990-EZ.  
If a foreign organization or organization located in a U.S.  
territory is required to file a Form 990 or 990-EZ, then its  
worldwide gross receipts, as well as assets, are taken into  
account in determining whether it qualifies to file Form  
990-EZ. To determine what an organization's gross receipts  
normally are, see Appendix B, later.  
Accounting period change. If the organization changes its  
accounting period, it must file a Form 990 for the short period  
resulting from the change. If you are filing a short period return  
because you changed your accounting period, use software with  
a change of accounting period field to file. Also, include the  
reason for the change, either “Form 1128 was approved” or  
“Revenue Procedure 85-58 rules apply.”  
If the organization has previously changed its annual  
accounting period at any time within the 10-calendar-year period  
that includes the beginning of the short period resulting from  
the current change in accounting period, and it had a Form  
990 series or income tax return filing requirement at any time  
during that 10-year period, it must also file a Form 1128,  
Application To Adopt, Change, or Retain a Tax Year, with the  
short-period return. See Rev. Proc. 85-58, 1985-2 C.B. 740. See  
also IRS.gov for further instructions.  
Certain organizations that file different kinds of  
annual information returns  
12. A private foundation (including a private operating  
foundation) exempt under section 501(c)(3) and described  
in section 509(a). Use Form 990-PF for a taxable private  
foundation, a section 4947(a)(1) nonexempt charitable trust  
treated as a private foundation, and a private foundation  
terminating its status by becoming a public charity under  
section 507(b)(1)(B) for tax years within its 60-month  
termination period. If the section 507(b)(1)(B) organization  
successfully terminates, then it files Form 990 or 990-EZ in  
its final year of termination.  
13. A religious or apostolic organization described in section  
501(d). Use Form 1065, U.S. Return of Partnership Income.  
If an organization that submits Form 990-N changes its  
accounting period, it must report this change on Form 990,  
990-EZ, or 1128, or by sending a letter to:  
14. A stock bonus, pension, or profit-sharing trust that qualifies  
under section 401. Use Form 5500, Annual Return/Report  
of Employee Benefit Plan.  
Internal Revenue Service  
1973 Rulon White Blvd.  
Ogden, UT 84201  
Subordinate organizations in a group exemption that are  
included in a group return filed for the tax year by the  
central organization shouldn’t file a separate Form 990  
TIP  
Accounting Methods  
or 990-EZ, or submit Form 990-N for the tax year.  
An “accounting method,” for federal income tax purposes, is a  
practice a taxpayer follows to determine the tax year in which to  
report revenue and expenses for federal income tax purposes.  
An accounting method includes not only the overall plan of  
accounting for gross income or deductions (for example, an  
accrual method or the cash receipts and disbursement method),  
but also the treatment of any item that involves the proper time  
for the inclusion of an item in income or the taking of an item as a  
deduction, or both. However, a practice that does not affect the  
timing for reporting an item of income or deduction for purposes  
of determining taxable income is not an accounting method. A  
taxpayer, including a tax-exempt entity, generally adopts any  
permissible accounting method in the first year in which it uses  
the method in determining its taxable income. See Rev. Proc.  
2015-13, 2015-5 I.R.B. 419 as modified by Rev. Proc. 2021-34,  
2021-35 I.R.B. 337.  
A public charity described in section 170(b)(1)(A)(iv) or  
(vi) or 509(a)(2) that isn’t within its initial 5 years of  
existence should first complete Part II or III of  
TIP  
Schedule A (Form 990) to ensure that it continues to qualify as a  
public charity for the tax year. If it fails to qualify as a public  
charity, then it must file Form 990-PF rather than Form 990-EZ.  
C. Accounting Periods and Methods  
Accounting Periods  
Calendar year. Use the 2023 Form 990-EZ to report on the  
2023 calendar year accounting period. A calendar year  
accounting period begins on January 1 and ends on December  
31.  
4
2023 Instructions for Form 990-EZ  
                       
An exempt organization may adopt an accounting  
method not only for purposes of calculating taxable  
income, but also for purposes of determining whether  
may provide that an adjustment is not required or permitted. An  
organization must report any adjustment required by section  
481(a) in Part I, line 20 (other changes in net assets or fund  
balances), as a net asset adjustment made during the tax year.  
The organization must explain in Schedule O (Form 990),  
Supplemental Information to Form 990 or 990-EZ, the change  
and net asset adjustment.  
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CAUTION  
taxable income will be subject to federal income tax. For  
example, a tax-exempt entity may adopt an accounting method  
for an item of income from an unrelated trade or business activity  
even if the gross income from such activity is less than $1,000  
and is therefore not taxed for federal income tax purposes  
pursuant to Regulations section 1.6012-2(e).  
Generally, a taxpayer, including a tax-exempt entity, will  
recognize a positive section 481(a) adjustment (that is,  
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CAUTION  
an increase to income) ratably over 4 tax years and will  
An accounting method for an item of income or deduction  
may generally be adopted separately for each of the taxpayer's  
trades or businesses. However, in order to be permissible, an  
accounting method must clearly reflect the taxpayer's income.  
Unless instructed otherwise, the organization should generally  
use the same accounting method on the return (including Form  
990-EZ and all schedules) to report revenue and expenses that it  
regularly uses to keep its books and records.  
recognize a negative section 481(a) adjustment in full in the year  
of change. See Rev. Proc. 2015-13, or its successor.  
However, as discussed above, if a tax-exempt entity has not  
yet adopted an accounting method for an item, a change in how  
the entity reports the item for purposes of the Form 990-EZ is not  
a change in accounting method. In this case, an adjustment  
under section 481(a) is not required or permitted.  
State reporting. Many states that accept Form 990-EZ in place  
of their own forms require that all amounts be reported based on  
the accrual method of accounting. If the organization prepares  
Form 990-EZ for state reporting purposes, it can file an identical  
return with the IRS even though the return doesn’t agree with the  
books of account, unless the way one or more items are reported  
on the state return conflicts with the instructions for preparing  
Form 990-EZ for filing with the IRS.  
Example 1. The organization maintains its books on the  
cash receipts and disbursements method of accounting but  
prepares a Form 990-EZ return for the state based on the  
accrual method. It could use that return for reporting to the IRS.  
Example 2. A state reporting requirement requires the  
organization to report certain revenue, expense, or balance  
sheet items differently from the way it normally accounts for them  
on its books. A Form 990-EZ prepared for that state is  
acceptable for IRS reporting purposes if the state reporting  
requirement doesn’t conflict with the Instructions for Form  
990-EZ.  
Accounting method change. Once a taxpayer, including a  
tax-exempt entity, adopts an accounting method for federal  
income tax purposes, the taxpayer must generally request the  
IRS's consent before it can change its accounting method (even  
if the year in which the taxpayer seeks to make the change is a  
year in which it generates only tax-exempt income or is  
otherwise not taxed on its taxable income). In most cases, a  
taxpayer requests consent to change an accounting method by  
filing Form 3115, Application for Change in Accounting Method.  
See Rev. Proc. 2015-13, or any successor, for general  
procedures for obtaining consent to change an accounting  
method.  
Depending on the specific accounting method change  
being requested, the taxpayer may be able to request  
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CAUTION  
“automatic” consent. This means that as long as the  
taxpayer follows the applicable procedures, the taxpayer does  
not have to wait for formal approval by the IRS before applying  
the new accounting method. See Rev. Proc. 2022-14, 2022-7  
I.R.B. 502, as modified by Rev. Proc. 2023-24, 2023-28 I.R.B.  
1207, or its successor, for a list of accounting method changes  
that generally qualify for automatic consent.  
An organization should keep a reconciliation of any  
differences between its books of account and the Form 990-EZ  
that is filed.  
For example, a tax-exempt entity that has adopted an  
accounting method for an item of income from an unrelated trade  
or business must generally request consent before it can change  
its method of accounting for that item in any subsequent year.  
This is true regardless of whether gross income from the  
unrelated trade or business is greater than or equal to $1,000 in  
such subsequent year.  
Alternatively, if a taxpayer, including a tax-exempt entity, has  
not yet adopted an accounting method for an item of income or  
deduction, a change in how the entity reports the item is not a  
change in accounting method. In this case, the procedures  
applicable to requests for accounting method changes (for  
example, the requirement to file Form 3115) are not applicable.  
See Pub. 538, Accounting Periods and Methods, and the  
instructions for Forms 1128 and 3115, about reporting  
changes to accounting periods and methods. See  
TIP  
IRS.gov for details.  
D. When, Where, and How To File  
File Form 990-EZ by the 15th day of the 5th month after the  
organization's accounting period ends (May 15 for a  
calendar-year filer). If the due date falls on a Saturday, Sunday,  
or legal holiday, file by the next business day. A business day is  
any day that isn’t a Saturday, Sunday, or legal holiday.  
Thus, a tax-exempt entity that has never taken into account  
an item of income or deduction in determining taxable income  
does not have to request consent to change its method of  
reporting that item on Form 990-EZ. Additionally, a tax-exempt  
entity that has never been subject to federal income tax on an  
item of income or deduction but that is required to file a Form  
990-T solely due to owing a section 6033(e)(2) proxy tax does  
not have to request consent to change its method for reporting  
the item.  
If the organization is liquidated, dissolved, or terminated, file  
the return by the 15th day of the 5th month after liquidation,  
dissolution, or termination.  
If the return isn’t filed by the due date (including any extension  
granted), attach a statement giving the reason(s) for not filing on  
time.  
Required electronic filing. If you are filing a 2023 Form  
990-EZ, you are required to file electronically.  
For additional information on the electronic filing requirement,  
Adjustments required when changing an accounting meth-  
od. A taxpayer, including a tax-exempt entity, that changes its  
accounting method must generally calculate and report an  
adjustment to ensure that no portion of the item being changed  
is permanently omitted or duplicated (see section 481(a)).  
However, depending on the specific method change, the IRS  
visit IRS.gov/EOefile.  
E. Extension of Time To File  
Use Form 8868, Application for Extension of Time To File an  
Exempt Organization Return or Excise Taxes Related to  
5
2023 Instructions for Form 990-EZ  
       
Employee Benefits Plans, to request an automatic extension of  
time to file.  
Use of a paid preparer doesn’t relieve the organization of its  
responsibility to file a complete and accurate return.  
Against responsible person(s). If the organization doesn’t file  
a complete return or doesn’t furnish correct information, the IRS  
will send the organization a letter that includes a fixed time to  
fulfill these requirements. After that period expires, the person  
failing to comply will be charged a penalty of $10 a day. The  
maximum penalty on all persons for failures for any one return  
will not exceed $6,000.  
There are also penalties (fines and imprisonment) for willfully  
not filing returns and for filing fraudulent returns and statements  
with the IRS (sections 7203, 7206, and 7207). States can  
impose additional penalties for failure to meet their separate  
filing requirements.  
F. Amended Return/Final Return  
To amend the organization's return for any year, file a new return  
including any required schedules. Use the version of Form  
990-EZ applicable to the year being amended. The amended  
return must provide all the information called for by the form and  
instructions, not just the new or corrected information. Check the  
“Amended return” box in Item B of the heading of the return.  
Also, list in Schedule O (Form 990) which parts and schedules of  
Form 990-EZ were amended and describe the amendments.  
The organization can file an amended return at any time to  
change or add to the information reported on a previously filed  
return for the same period. It must make the amended return  
available for inspection for 3 years from the date of filing or 3  
years from the date the original return was due, whichever is  
later.  
Automatic revocation for nonfiling for 3 consecutive years.  
The law requires most tax-exempt organizations to file an annual  
Form 990, 990-EZ, or 990-PF with the IRS, or to submit a Form  
990-N e-Postcard to the IRS. For more information on exceptions  
to this requirement, visit Annual Exempt Organization Return:  
After the organization’s second consecutive failure to file their  
required return or notice, and if the second consecutive year is  
required to be filed after 2019, the IRS is required to notify the  
organization with information about how to comply with the filing  
requirements.  
If an organization fails to file an annual return or submit an  
annual notice as required for 3 consecutive years, its tax-exempt  
status is automatically revoked on and after the due date for filing  
its third annual return.  
Organizations that lose their exemption may need to file  
income tax returns and pay income tax, but may apply for  
reinstatement of exemption. For details, go to IRS.gov/EO.  
If the organization needs a copy of its previously filed return, it  
can file Form 4506-A, Request for a Copy of Exempt or Political  
Organization IRS Form. Go to IRS.gov/Forms for information on  
getting blank tax forms.  
If the return is a final return, the organization must check the  
“Final return/terminated” box in Item B of the heading of the  
return and complete Schedule N (Form 990), Liquidation,  
Termination, Dissolution, or Significant Disposition of Assets.  
Amended returns and state filing considerations. State law  
can require that the organization send a copy of an amended  
Form 990-EZ return (or information provided to the IRS  
supplementing the return) to the state with which it filed a copy of  
Form 990-EZ originally to meet that state's filing requirement. A  
state can require an organization to file an amended Form  
990-EZ to satisfy state reporting requirements, even if the  
original return was accepted by the IRS.  
H. Requirements for a Properly  
Completed Form 990-EZ  
G. Failure-To-File Penalties  
All organizations filing Form 990-EZ must complete Parts I  
through V of Form 990-EZ, and any required schedules and  
attachments. Section 501(c)(3) organizations must also  
complete Part VI. If an organization isn’t required to file Form  
990-EZ but chooses to do so, it must file a complete return and  
provide all of the information requested, including the required  
schedules.  
Against the organization. Under section 6652(c)(1)(A), a  
penalty of $20 a day, not to exceed the lesser of $12,000 or 5%  
of the gross receipts of the organization for the year, can be  
charged when a return is filed late, unless the organization can  
show that the late filing was due to reasonable cause.  
Organizations with annual gross receipts exceeding $1,208,500  
are subject to a penalty of $120 for each day failure continues  
(with a maximum penalty for any one return of $60,000). The  
penalty applies on each day after the due date that the return  
isn’t filed.  
Public inspection. In general, all information the organization  
reports on or with its Form 990-EZ, including schedules and  
attachments, will be available for public inspection. Note,  
however, the special rules for Schedule B (Form 990), a required  
schedule for certain organizations that file Form 990-EZ. Make  
sure the forms and schedules are clear enough to photocopy  
legibly. For more information on public inspection requirements,  
see Appendix D, later, and Pub. 557, Tax-Exempt Status for Your  
Organization.  
Tax-exempt organizations that are required to file  
electronically but don’t are deemed to have failed to file the  
return. This is true even if a paper return is submitted.  
The penalty can also be charged if the organization files an  
incomplete return, such as by failing to complete a required line  
item or a required part of a schedule. To avoid penalties and  
having to supply missing information later:  
Signature. A Form 990-EZ isn’t complete without a proper  
signature. For details, see the instructions under Signature  
Block, later.  
1. Complete all applicable line items;  
Recordkeeping. The organization's records should be kept as  
long as they can be needed for the administration of any  
provision of the Internal Revenue Code. Usually, records that  
support an item of income, deduction, or credit must be kept a  
minimum of 3 years from the date the return is due or filed,  
whichever is later. Keep records that verify the organization's  
basis in property as long as they are needed to figure the basis  
of the original or replacement property. Applicable law and an  
organization's policies can require that the organization retain  
records longer than 3 years.  
2. Unless instructed to skip a line, answer each question on  
the return;  
3. Make an entry (including a zero when appropriate) on all  
lines requiring an amount or other information to be  
reported; and  
4. Provide required explanations as instructed.  
Also, this penalty can be imposed if the organization's return  
contains incorrect information. For example, an organization that  
reports contributions net of related fundraising expenses may be  
subject to this penalty.  
6
2023 Instructions for Form 990-EZ  
                         
The organization should also keep copies of any returns it has  
filed. They help in preparing future returns and making  
computations when filing an amended return.  
Schedule B, Schedule of Contributors. See Item H.  
Schedule B.  
Schedule C, Political Campaign and Lobbying Activities,  
Part III. See Line 35c. Section 6033(e) Tax for Lobbying  
Expenditures.  
Rounding off to whole dollars. The organization can round off  
cents to whole dollars on the returns and schedules. If the  
organization does round to whole dollars, the organization must  
round all amounts. To round, drop amounts under 50 cents and  
increase amounts from 50 to 99 cents to the next dollar. For  
example, $1.49 becomes $1 and $2.50 becomes $3. If the  
organization has to add two or more amounts to figure the  
amount to enter on a line, include cents when adding the  
amounts and round off only the total.  
Schedule C, Part I. See Line 46. Political Campaign  
Activities.  
Schedule C, Part II. See Line 47. Lobbying Activities.  
Schedule E, Schools. See Line 48. Schools.  
Schedule G, Supplemental Information Regarding  
Fundraising or Gaming Activities, Parts II and III. See lines  
6a through 6d (gaming and fundraising events).  
Schedule L, Transactions With Interested Persons, Part I.  
See Line 40b (section 4958 excess benefit transactions).  
Schedule L, Part II. See Line 38. Loans to or From Officers,  
Directors, Trustees, and Key Employees.  
Completing all lines. Make an entry (including a zero (“-0-”)  
when appropriate) on all lines requiring an amount or other  
information to be reported. Do not leave any applicable lines  
blank, unless expressly instructed to skip a line. If answering a  
line is predicated on a “Yes” answer to the preceding line, and if  
the organization's answer to the preceding line was “No,then  
leave the “If Yes” line blank.  
In general, answers can be explained or supplemented in  
Schedule O (Form 990) if the allotted space in the form or other  
schedule is insufficient, or if a “Yes” or “No” answer is required  
but the organization wishes to explain its answer.  
Schedule N, Liquidation, Termination, Dissolution, or  
Significant Disposition of Assets, Parts I (liquidation,  
termination, or dissolution) and II (significant disposition of  
net assets). See Line 36. Liquidation, Dissolution,  
Termination, or Significant Disposition of Net Assets.  
Schedule O, Supplemental Information to Form 990 or  
990-EZ. See lines 8, 10, 16, 20, 24, 26, 31, 33, 34, 35, and  
44.  
Missing or incomplete parts of the form and/or required  
schedules may result in the IRS contacting you to obtain the  
missing information. Failure to supply the information may result  
in a penalty being assessed to your account. For tips on filing  
complete returns, go to IRS.gov/Charities.  
Assembling Form 990-EZ, schedules, and attachments.  
Before filing Form 990-EZ, assemble the package of forms,  
schedules, and attachments in the following order.  
1. Core form with all parts completed (Parts I–V, Part VI by  
section 501(c)(3) organizations, Signature Block).  
Reporting proper amounts. Some lines request information  
reported on other forms filed by the organization, such as Forms  
W-2, 1099, and 990-T. If the organization is aware that the  
amount actually reported on the other form is incorrect, it must  
report on Form 990-EZ the information that should have been  
reported on the other form (in addition to filing an amended form  
with the proper amount).  
In general, don’t report negative numbers, but report zero  
(“-0-”) in lieu of a negative number, unless the instructions  
provide otherwise. Report revenue and expenses separately and  
don’t net related items, unless otherwise provided.  
2. Schedules A, B, C, E, G, L, N, and/or O, completed as  
applicable, filed in alphabetical order.  
3. Attachments, completed as applicable. These include (a)  
name change amendment to organizing document required  
by Item B of the heading on page 1 of the return; (b)  
reasonable cause explanation for a late-filed return; and (c)  
articles of merger or dissolution, resolutions, and plans of  
liquidation or merger required by Schedule N (Form 990).  
Do not attach materials not authorized in the instructions,  
or not otherwise authorized by the IRS.  
Inclusion of activities and items of disregarded entities  
and joint ventures. An organization must report in its Form  
990-EZ all of the revenues, expenses, assets, liabilities, and net  
assets or funds of a disregarded entity of which it is the sole  
member, and must report in its Form 990-EZ its share of all such  
items of a joint venture or other investment or arrangement  
treated as a partnership for federal income tax purposes. This  
includes passive investments. In addition, the organization must  
generally report the activities of a disregarded entity or a joint  
venture as its own activities in the appropriate parts and  
schedules of Form 990-EZ.  
To facilitate the processing of your return, don’t  
password protect or encrypt PDF attachments.  
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CAUTION  
Password protecting or encrypting a PDF file that is  
attached to an e-filed return prevents the IRS from opening the  
attachment.  
Specific Instructions for Form  
990-EZ  
Completing the Heading of Form  
990-EZ  
A disregarded entity must generally use the employer  
identification number (EIN) of its sole member. An  
TIP  
exception applies to employment taxes. For wages paid  
to employees of a disregarded entity, the disregarded entity must  
file separate employment tax returns and use its own EIN on  
such returns. See Regulations sections 301.6109-1(h) and  
301.7701-2(c)(2)(iv).  
Item A. Accounting Period  
File the 2023 return for calendar year 2023 and fiscal years that  
began in 2023 and ended in 2024. For a fiscal year return, fill in  
the tax year space at the top of page 1 of the return. See General  
Instructions C. Accounting Periods and Methods, earlier, for  
additional information about accounting periods.  
List of required schedules and attachments. An  
organization may be required to file one or more schedules of  
Form 990-EZ or various other attachments as described in the  
form or instructions. The following is a list of the Form 990-EZ  
schedules that the organization may have to complete.  
Item B. Checkboxes  
Address change. Check this box if the organization changed  
its address and hasn’t reported such a change on its most  
recently filed Form 990, 990-EZ, or 990-N, or in correspondence  
to the IRS.  
Schedule A, Public Charity Status and Public Support. See  
Part V, Other Information.  
7
2023 Instructions for Form 990-EZ  
                 
To qualify for recognition of tax exemption retroactive to the  
date of its organization or formation, an organization claiming  
tax-exempt status must generally file Form 1023, 1023-EZ, 1024,  
or 1024-A within 27 months of the end of the month in which it  
was legally organized or formed.  
Name change. Check this box if the organization changed its  
legal name (not its “doing business as” name) and hasn’t  
reported such change on its most recently filed Form 990 or  
990-EZ or in correspondence to the IRS. If the organization  
changed its name, attach the following documents. (See the  
line 34 instructions.)  
Item C. Name and Address  
IF the organization is...  
THEN attach...  
Enter the organization's legal name in the “Name of organization”  
box. If the organization operates under a name different from its  
legal name, identify its alternate name, after the legal name, by  
writing “a.k.a.(also known as) and the alternate name of the  
organization. If multiple a.k.a. names won’t fit in the box, list them  
in Schedule O (Form 990). However, if the organization has  
changed its legal name, follow the instructions in Item B for  
reporting the name change.  
a corporation  
a copy of the amendment to the  
articles of incorporation, and proof of  
filing with the appropriate state  
authority.  
a trust  
a copy of the amendment to the trust  
instrument, or a resolution to amend  
the trust instrument, showing the  
effective date of the change of name  
and signed by at least one trustee.  
Include the suite, room, or other unit number after the street  
address. If the post office doesn’t deliver mail to the street  
address and the organization has a P.O. box, enter the box  
number instead of the street address.  
an unincorporated association  
a copy of the amendment to the  
articles of association, constitution, or  
other organizing document, showing  
the effective date of the change of  
name and signed by at least two  
officers, trustees, or members.  
If the organization receives its mail in care of a third party  
(such as an accountant or an attorney), enter “C/O” on the street  
address line, followed by the third party's name and street  
address or P.O. box.  
For foreign addresses, enter information in the following  
order: city or town, state or province, the name of the country,  
and the postal code. Don’t abbreviate the country name.  
Initial return. Check this box if this is the first time the  
organization is filing a Form 990-EZ and it hasn’t previously filed  
a Form 990, 990-PF, 990-T, or 990-N.  
If a change of address occurs after the return is filed, use  
Form 8822-B, Change of Address or Responsible Party —  
Business, to notify the IRS of the new address.  
Final return/terminated. Check this box if the organization has  
terminated its existence or ceased to be a section 501(a) or  
section 527 organization and is filing its final return as an exempt  
organization or section 4947(a)(1) trust. See the instructions for  
line 36 that discuss liquidations, dissolutions, terminations, or  
significant disposition of net assets. An organization that checks  
this box because it has liquidated, terminated, ceased  
operations, dissolved, merged into another organization, or has  
had its exemption revoked during the tax year must also attach  
Schedule N (Form 990).  
Item D. Employer Identification Number (EIN)  
Use the EIN provided to the organization for filing its Form  
990-EZ and federal tax returns. The organization must have only  
one EIN. If the organization has more than one EIN and hasn’t  
been advised which to use, send notice to:  
Department of the Treasury  
Internal Revenue Service Center  
Ogden, UT 84201-0027  
An organization must support any claim to have  
liquidated, terminated, dissolved, or merged by  
!
CAUTION  
attaching a certified copy of its articles of dissolution or  
merger approved by the appropriate state authority. If a certified  
copy of its articles of dissolution or merger isn’t available, the  
organization may submit a copy of a resolution(s) of its governing  
body approving plans of liquidation, termination, dissolution, or  
merger.  
State what EINs the organization has, the name and address  
to which each number was assigned, and the address of the  
organization's principal office. The IRS will advise the  
organization which number to use.  
A subordinate organization in a group exemption that is  
filing an individual Form 990-EZ return must use its own  
EIN, not that of the central organization or of the group  
TIP  
Amended return. Check this box if the organization previously  
filed a return with the IRS for the same tax year and is now filing  
another return for the same tax year to amend the previously  
filed return. Explain on Schedule O (Form 990) which parts,  
schedules, or attachments of Form 990-EZ were amended and  
describe the amendments. See General Instructions F. Amended  
Return/Final Return, earlier, for more information.  
return.  
A section 501(c)(9) voluntary employees' beneficiary  
association must use its own EIN and not the EIN of its  
sponsor.  
TIP  
Application pending. Check this box if the organization either  
has filed a Form 1023, 1023-EZ, 1024, or 1024-A with the IRS  
and is awaiting a response, or claims tax-exempt status under  
section 501(a) but hasn’t filed Form 1023, 1023-EZ, 1024, or  
1024-A to be recognized as tax exempt by the IRS. If this box is  
checked, the organization must complete all parts of Form  
990-EZ and any required schedules. An organization that is  
required to file an annual information return (Form 990 or  
990-EZ) or submit an annual electronic notice (Form 990-N) for a  
given tax year (see General Instructions A, earlier) must do so  
even if it hasn’t filed a Form 1023, 1023-EZ, 1024, or 1024-A  
with the IRS if it claims tax-exempt status.  
Item E. Telephone Number  
Enter a telephone number of the organization that members of  
the public and government personnel can use during normal  
business hours to obtain information about the organization's  
finances and activities. If the organization doesn’t have a  
telephone number, enter the telephone number of an  
organization official who can provide such information.  
Item F. Group Exemption Number  
Enter the four-digit group exemption number if the organization is  
included in a group exemption. The group exemption number  
(GEN) is a number assigned by the IRS to the central/parent  
organization of a group that has a group exemption letter.  
8
2023 Instructions for Form 990-EZ  
                 
Contact the central/parent organization to ascertain the GEN  
assigned.  
Guidelines for Meeting the Requirements of  
Schedule B (Form 990)  
If the organization is covered by a group exemption letter  
as a subordinate organization, the organization should  
!
Section 501(c)(3) Organization Meeting the  
331/3% Support Test of Section 170(b)(1)(A)(vi)  
CAUTION  
file Form 990-EZ only if the organization isn’t included in  
a group return filed by the central/parent organization for the tax  
year.  
If  
a section 501(c)(3) organization that met the 331/3% support  
test of the regulations under section 509(a)(1) and section  
170(b)(1)(A)(vi) didn’t receive a contribution of the greater of  
$5,000 or 2% of the amount on line 1 of Form 990-EZ from  
any one contributor,*  
The central/parent organization of a group ruling can’t  
file a group return with Form 990-EZ but must use Form  
!
CAUTION  
990.  
Then  
the organization should check the box in Item H to certify that  
Item G. Accounting Method  
it isn’t required to attach Schedule B (Form 990).  
Indicate the method of accounting used in preparing this return.  
Otherwise  
complete and attach Schedule B (Form 990).  
See General Instructions C, earlier.  
Section 501(c)(7), (8), or (10) Organizations  
Item H. Schedule B (Form 990)  
Whether or not the organization enters any amount on line 1 of  
Form 990-EZ, the organization must either check the box in Item  
H or attach Schedule B (Form 990). Failure to either check the  
box in Item H or file Schedule B (Form 990) will result in a  
determination that the return is incomplete. Complete and file  
Schedule B (Form 990) if the organization met any of the  
following conditions during the tax year.  
If  
a section 501(c)(7), (8), or (10) organization received neither  
(1) any contribution or bequest for use exclusively for religious,  
charitable, scientific, literary, or educational purposes, or the  
prevention of cruelty to children or animals; nor (2) any  
contribution of $5,000 or more not exclusively for such  
purposes from any one contributor,  
Then  
the organization should check the box in Item H to certify that  
it isn’t required to attach Schedule B (Form 990).  
It is a section 501(c)(3) organization and met the 331/3%  
support test of the regulations under sections 509(a)(1) and  
170(b)(1)(A)(vi); checks the box on Schedule A (Form 990),  
Part II, line 13, 16a, or 16b; and received from any one  
contributor, during the tax year, contributions of the greater  
of $5,000 (in money or property) or 2% of the amount on  
Form 990-EZ, Part I, line 1 (contributions, gifts, grants, and  
similar amounts received). An organization filing Schedule B  
(Form 990) can limit the contributors it reports on  
Schedule B (Form 990) using this greater than $5,000 or 2%  
threshold only if it checks the box on Schedule A (Form  
990), Part II, line 13, 16a, or 16b.  
Otherwise  
complete and attach Schedule B (Form 990).  
All Other Form 990-EZ Organizations (General  
Rule)  
If  
the organization didn’t receive a contribution of $5,000 or  
more from any one contributor* (reportable on line 1 of Form  
990-EZ),  
Then  
the organization should check the box in Item H to certify that  
it isn’t required to attach Schedule B (Form 990).  
It is a section 501(c)(3) organization that didn’t meet the  
331/3% support test of the regulations under sections 509(a)  
(1) and 170(b)(1)(A)(vi), and received during the tax year  
contributions of $5,000 or more from any one contributor.  
It is a section 501(c)(7), 501(c)(8), or 501(c)(10)  
Otherwise  
complete and attach Schedule B (Form 990).  
* To determine if the organization received a contribution of  
$5,000 or more from a contributor during the year, add all direct  
and indirect gifts, grants, or contributions of $1,000 or more in  
cash or property that a contributor made to the organization  
during the year. Do not include smaller gifts, grants, or  
contributions. See the Instructions for Schedule B (Form 990) for  
more information.  
organization that received, during the tax year, (a)  
contributions of any amount for use exclusively for religious,  
charitable, scientific, literary, or educational purposes; or (b)  
contributions of $5,000 or more not exclusively for such  
purposes from any one contributor.  
It isn’t a section 501(c)(3), 501(c)(7), 501(c)(8), or 501(c)  
(10) organization and it received during the tax year  
contributions of $5,000 or more from any one contributor.  
See the Instructions for Schedule B (Form 990) for more  
information.  
Item I. Website  
Enter the organization’s current address for its primary website,  
as of the date of filing this return. If the organization doesn’t  
maintain a website, enter “N/A” (not applicable).  
Do not attach substitutes for Schedule B (Form 990).  
Parts I, II, and III of Schedule B (Form 990) may be  
!
Item J. Tax-Exempt Status  
CAUTION  
photocopied as needed to provide adequate space for  
Check the applicable box to show the organization's tax-exempt  
status. If the organization is exempt under section 501(c) (other  
than 501(c)(3)), check the 501(c) box and insert the appropriate  
subsection number within the parentheses (for example, “4” for a  
501(c)(4) organization). See the chart in Appendix A: Exempt  
Organizations Reference Chart, later. The term “section 501(c)  
(3)” includes organizations exempt under sections 501(e), (f),  
(k), and (n).  
listing all contributors.  
For purposes of Schedule B (Form 990), contributors  
include individuals, fiduciaries, partnerships,  
corporations, associations, trusts, and exempt  
TIP  
organizations. For organizations described in section 170(b)(1)  
(A)(iv) or (vi) or section 509(a)(2), contributors also include  
governmental units.  
Item K. Form of Organization  
Check the box describing the organization's legal entity form or  
status under state law in its state of legal domicile. Legal entity  
forms include corporations, trusts, unincorporated associations,  
9
2023 Instructions for Form 990-EZ  
   
and other types of entities (for example, partnerships and limited  
liability companies (LLCs)).  
amounts of contributions collected in the charity's name by  
fundraisers.  
Section 527 political organizations have different gross  
Reporting line 1 amounts in accordance with ASC 958 is  
generally acceptable (though not required) for Forms 990 and  
990-EZ purposes, but the value of donated services or use of  
materials, equipment, or facilities may not be reported. However,  
state law may require it. An organization that receives a grant to  
be paid in future years should, according to ASC 958, report the  
grant's present value on line 1. Accruals of present value  
increments to the unpaid grant should also be reported on line 1  
in future years.  
receipts thresholds for Form 990-EZ filing, and aren’t  
!
CAUTION  
required to submit Form 990-N. See Section 527 political  
organizations, earlier, for more information.  
Section 501(c)(7) and 501(c)(15) organizations use  
different definitions of gross receipts to determine  
!
CAUTION  
whether they qualify for tax exemption for the year.  
Appendix C defines gross receipts for the purpose of  
determining the exempt status of organizations described in  
sections 501(c)(7) and 501(c)(15). Do not use the definition of  
gross receipts in Appendix C to determine whether the  
organization's gross receipts are normally $50,000 or less.  
The organization must report any contributions of  
conservation easements and other qualified conservation  
contributions consistently with how it reports revenue from such  
contributions in its books, records, and financial statements.  
Item L. Determining Gross Receipts  
Report assets contributed to the organization by another  
entity in the course of the entity’s liquidation, dissolution, or  
termination.  
Add lines 5b, 6c, and 7b to line 9 to determine gross receipts.  
See Appendix B and Appendix C, later, for a discussion of gross  
receipts.  
Do not net losses from uncollectible pledges, refunds of  
contributions and service revenue, or reversal of grant expenses  
on line 1. Rather, report any such items as Other changes in net  
assets or fund balances on Part I, line 20, and explain in  
Schedule O (Form 990).  
Only those organizations with gross receipts of less than  
$200,000 and total assets of less than $500,000 at the end of  
the tax year can use Form 990-EZ. If the organization doesn’t  
meet these requirements, it must file Form 990, unless excepted  
under General Instructions B, earlier.  
A1. Contributions can arise from fundraising events when  
an excess payment is received for items offered.  
Fundraising activities relate to soliciting and receiving  
contributions. However, fundraising activities such as dinners,  
door-to-door sales of merchandise, carnivals, and bingo games  
can produce both contributions and revenue. Report as a  
contribution, both on line 1 and on line 6b (within the  
parentheses), any amount received through such a fundraising  
event that is greater than the FMV (retail value) of the  
merchandise or services furnished by the organization to the  
contributor. Report all gross income from gaming activities on  
line 6a.  
This situation usually occurs when organizations seek  
support from the public through solicitation programs that are in  
part fundraising events or activities and are in part solicitations  
for contributions. The primary purpose of such solicitations is to  
receive contributions and not to sell the merchandise at its retail  
value, even though this might produce a profit.  
Example. An organization holds a dinner, charging $400 per  
person for the meal. The dinner has a retail value of $160. A  
person who purchases a ticket is really purchasing the dinner for  
$160 and making a contribution of $240. The contribution of  
$240, which is the difference between the buyer's payment and  
the retail value of the dinner, is reported on line 1 and again on  
line 6b (within the parentheses). The revenue received ($160  
retail value of the dinner) is reported on line 6b. Expenses  
directly related to the dinner are reported on line 6c. Fundraising  
expenses relating to the contribution of $240 are reported on  
lines 12 through 16.  
If a contributor gives more than $160, that person would be  
making a contribution of the difference between the dinner's  
retail value of $160 and the amount actually given. Rev. Rul.  
67-246, 1967-2 C.B. 104, as distinguished from Rev. Rul.  
74-348, 1974-2 C.B. 80, explains this principle in detail. See also  
the instructions for line 6, later, and Pub. 526, Charitable  
Contributions.  
Do not use the definition of gross receipts for section  
501(c)(7) or 501(c)(15) exemption purposes (discussed  
!
CAUTION  
in Appendix C) to determine the amount to enter here.  
Part I. Revenue, Expenses, and  
Changes in Net Assets or Fund  
Balances  
All organizations filing Form 990-EZ with the IRS or any state  
must complete Part I. Some states that accept Form 990-EZ in  
place of their own forms may require additional information. See  
Appendix G, later.  
Check the box in the heading of Part I if Schedule O (Form  
990) contains any information pertaining to this part.  
Neither Form 5500 nor Department of Labor (DOL) Forms  
LM-2 or LM-3, Labor Organization Annual Report, should be  
substituted for Form 990-EZ, lines 1 through 17.  
Line 1. Contributions, Gifts, Grants, and Similar  
Amounts Received  
A. What Is Included on Line 1?  
Report amounts received as voluntary contributions; for  
example, payments, or the part of any payment, for which  
the payer (donor) doesn’t receive fair market value (FMV)  
from the recipient (donee) organization. Contributions are  
reported on line 1 regardless of whether they are deductible  
by the contributor.  
Enter the gross amounts of contributions, gifts, grants, and  
bequests that the organization received from individuals,  
trusts, corporations, estates, affiliates, foundations, public  
charities, and other exempt organizations, or raised by an  
outside professional fundraiser.  
At the time of any solicitation or payment, organizations  
Report the value of noncash contributions at the time of the  
donation. For example, report the gross value of a donated  
car as of the time the car was received as a donation.  
Report all related expenses on lines 12 through 16. Enter on  
line 13 professional fundraising fees relating to the gross  
that are eligible to receive tax-deductible contributions  
!
CAUTION  
should advise patrons of the amount deductible for  
federal tax purposes. See Pub. 1771, Charitable Contributions  
Substantiation and Disclosure Requirements.  
10  
2023 Instructions for Form 990-EZ  
             
a medical clinic to provide vaccinations to employees of the  
agency is program service revenue reported on line 2.  
A payment by a governmental agency to an organization to  
provide job training and placement for disabled individuals is  
a contribution reported on line 1. A payment by a  
governmental agency to the same organization to operate  
the agency's internal mail delivery system is program  
service revenue reported on line 2.  
A2. Contributions can arise from fundraising events when  
items of only nominal or insubstantial value are given or  
offered. If an organization offers goods or services of only  
nominal or insubstantial value through a fundraising event, or  
distributes free, unordered, low-cost items to patrons, report the  
entire amount received for such benefits as a contribution on  
line 1. See also the instruction for Line 6b. B1, later, regarding  
nominal or insubstantial value. Report all related expenses on  
lines 12 through 16.  
A6. Contributions received through other fundraising or-  
ganization. Contributions received indirectly from the public  
through solicitation campaigns of federated fundraising agencies  
(United Way) are included on line 1.  
Benefits have a nominal or insubstantial value if the  
organization informs patrons how much of their payment is a  
deductible contribution, and either:  
1. The FMV of all of the benefits received in connection with  
the payment isn’t more than 2% of the payment or $125,  
whichever is less; or  
A7. Contributions received from associated organizations.  
Include on line 1 amounts contributed by other organizations  
closely associated with the filing organization. This includes  
contributions received from a parent organization, subordinate,  
or another organization having the same parent.  
2. The payment is $62.50 or more and the only benefits  
received in connection with the payment are token items  
(bookmarks, calendars, key chains, mugs, posters, T-shirts,  
etc.) bearing the organization's name or logo. The cost to  
the organization (as opposed to FMV) of all benefits  
received by a donor must be, in the aggregate, $12.50 or  
less.  
A8. Contributions from a commercial co-venture. Include  
amounts contributed by a commercial co-venture on line 1.  
These contributions are amounts received by the organization for  
allowing an outside organization (donor) or individual to use the  
recipient organization's name in a sales promotion campaign,  
such as where the outside organization agrees to contribute 2%  
of all sales proceeds to the organization.  
A3. Contributions in the form of membership dues. Include  
on line 1 membership dues and assessments to the extent they  
are contributions and not payments for benefits received. See  
the instructions for Line 3. C1, later.  
B. What Isn’t Included on Line 1?  
B1. Grants that are payments for services are not contribu-  
tions. A grant is a payment for services, and not a contribution,  
when the terms of the grant provide the grantor with a specific  
service, facility, or product, rather than providing a benefit to the  
general public or that part of the public served by the grant  
recipient. The recipient organization would report such a grant as  
income on line 2 (program service revenue).  
A4. Grants equivalent to contributions. Grants made to  
encourage an organization receiving the grant to carry on  
programs or activities that further the grant recipient's exempt  
purposes are grants that are equivalent to contributions. Report  
them on line 1. The grantor can specify which of the recipient's  
activities the grant may be used for, such as an adoption  
program or a disaster relief project.  
B2. Donations of services or use of property. Do not include  
the value of services donated to the organization (such as the  
value of donated advertising space, broadcast air time (including  
donated public service announcements), or discounts on  
services), or of the free use of property (materials, equipment, or  
facilities) as contributions on line 1. However, for the optional  
reporting of those amounts, see the instructions for donated  
services in Part III, later.  
A grant is still equivalent to a contribution if the grant recipient  
performs a service, or produces a work product, that benefits the  
grantor incidentally, but see the instructions for Line 1. B1, later.  
A5. Contributions or grants from governmental units.  
Whether a payment from a governmental unit is labeled a “grant”  
or a “contract” doesn’t determine whether the payment should be  
reported on line 1. Rather, a grant or other payment from a  
governmental unit is treated as a grant equivalent to a  
contribution if its primary purpose is to enable the recipient to  
provide a service to, or maintain a facility for, the direct benefit of  
the public rather than to serve the direct and immediate needs of  
the grantor (even if the public pays part of the expense of  
providing the service or facility). See the instructions for Line 2.  
D, later.  
B3. Unreimbursed expenses. Any unreimbursed expenses of  
officers, employees, or volunteers don’t belong on Form 990-EZ.  
See the explanations of charitable contributions and employee  
business expenses in Pub. 526, and Pub. 463, Travel, Gift, and  
Car Expenses.  
B4. Section 501(c)(9), (17), and (18) organizations. Section  
501(c)(9) organizations provide participants with life, sick,  
accident, or other similar benefits. Section 501(c)(17)  
organizations provide participants with supplemental  
unemployment benefits, and sickness and accident benefits  
subordinate to supplemental unemployment benefits. Section  
501(c)(18) organizations provide participants with pension(s)  
and similar benefits. When such an organization receives  
payments from participants, or their employers, to provide these  
benefits, report the payments on line 2 as program service  
revenue, rather than on line 1 as contributions.  
The following are examples of governmental grants and other  
payments that are treated as contributions and reported on  
line 1.  
Payments by a governmental unit for the construction or  
maintenance of library or museum facilities open to the  
public.  
Payments by a governmental unit to nursing homes to  
provide health care to their residents (but not Medicare,  
Medicaid, and other similar payments on behalf of specific  
individuals under the line 2 instructions).  
Payments by a governmental unit to child placement or child  
guidance organizations under government programs to  
better serve children in the community.  
C. How To Value Noncash Contributions  
The following examples illustrate the distinction between  
Report noncash contributions on line 1 at FMV. If FMV can’t be  
readily determined, use an appraised or estimated value. See  
also the Instructions for Schedule B (Form 990), Part II.  
government payments reportable on lines 1 and 2.  
A payment by a governmental agency to a medical clinic to  
provide vaccinations to the general public is a contribution  
reported on line 1. A payment by a governmental agency to  
11  
2023 Instructions for Form 990-EZ  
                   
D. Schedule of Contributors  
D. Government Fees and Contracts  
Attach Schedule B (Form 990), if required. See the instructions  
Program service revenue includes income earned by the  
organization for providing a government agency with a service,  
facility, or product that benefited that government agency directly  
rather than benefiting the public as a whole. See the instructions  
for Line 1. A5, earlier, for reporting guidelines when payments  
are received from a government agency for providing a service,  
facility, or product for the primary benefit of the general public.  
for Item H, earlier.  
The information on Form 1099-K, Payment Card and  
Third Party Network Transactions, may be useful in  
helping you to prepare your return but you aren’t  
TIP  
required to report the information on any specific line of your  
return. An organization that receives a Form 1099-K reporting a  
gross amount of payment card or third party network payments  
received in the tax year should consider these amounts when  
reporting contributions and revenue on lines 1 through 8,  
according to the instructions for preparing the return. You should  
retain all Forms 1099-K with your other records.  
Line 3. Membership Dues and Assessments  
Enter members' and affiliates' dues and assessments that aren’t  
contributions.  
A. What Is Included on Line 3?  
Section 501(c)(3) organizations must figure the amount  
A1. Dues and assessments received that compare reason-  
ably with the benefits of membership. When the  
of contributions according to the above instructions in  
preparing the support schedule in Part II or III of  
TIP  
organization receives dues and assessments the value of which  
compares reasonably with the value of benefits provided to  
members (whether or not the membership benefits are used by  
the members), report such dues and assessments on line 3.  
Schedule A (Form 990).  
Line 2. Program Service Revenue Including  
Government Fees and Contracts  
A2. Organizations that generally match dues and benefits.  
Organizations described in section 501(c)(5), (6), or (7)  
generally provide benefits with a reasonable relationship to dues,  
although benefits to members can be indirect.  
Enter the total program service revenue (exempt function  
income). Program services are primarily those that form the  
basis of an organization's exemption from tax.  
A. Examples  
B. Examples of Membership Benefits  
A clinic would include on line 2 all of its charges for medical  
services (whether to be paid directly by the patients or through  
Medicare, Medicaid, or other third-party reimbursement),  
laboratory fees, and related charges for services.  
These include subscriptions to publications; newsletters (other  
than one about the organization's activities only); free or  
reduced-rate admissions to events sponsored by the  
organization; use of the organization's facilities; and discounts  
on articles or services that both members and nonmembers can  
buy. In figuring the value of membership benefits, disregard such  
intangible benefits as the right to attend meetings, vote, or hold  
office in the organization, and the distinction of being a member  
of the organization.  
Program service revenue also includes tuition received by a  
school; revenue from admissions to a concert or other  
performing arts event or to a museum; royalties received as  
author of an educational publication distributed by a commercial  
publisher; payments received by a section 501(c)(9)  
organization from participants or employers of participants for  
health and welfare benefits coverage; and registration fees  
received in connection with a meeting or convention.  
C. What Isn’t Included on Line 3?  
C1. Dues or assessments received that exceed the value of  
available membership benefits. Dues received by an  
organization, to the extent they exceed the monetary value of the  
membership benefits available to the dues payer, are a  
contribution that should be reported on line 1.  
B. Program-Related Investment Income  
Program service revenue also includes income from  
program-related investments. These investments are made  
primarily to accomplish an exempt purpose of the investing  
organization rather than to produce income. Examples of  
program-related investments are scholarship loans and  
low-interest loans to charitable organizations, indigents, or  
victims of a disaster. See also the instructions for line 4.  
C2. Dues received primarily for the organization's support.  
If a member pays dues primarily to support the organization's  
activities, and not to obtain benefits of more than nominal or  
insubstantial monetary value, those dues are a contribution to  
the organization includible on line 1.  
Example. Maple is an organization whose primary purpose  
is to support the local symphony orchestra. Members have the  
privilege of purchasing subscriptions to the symphony's annual  
concert series before they go on sale to the general public, but  
must pay the same price as any other member of the public.  
They are also entitled to attend a number of rehearsals each  
season without charge. Under these circumstances, Maple's  
receipts from members are contributions reported on line 1.  
Rental income received from an exempt function is another  
example of program-related investment income (below-market  
rents from housing leased to low-income persons). For purposes  
of this return, report all rental income from an affiliated  
organization on line 2.  
C. Unrelated Trade or Business Activities  
Line 4. Investment Income  
Unrelated trade or business activities (other than fundraising  
activities that aren’t regularly carried on) that generate fees for  
services can also be program service activities. A social club, for  
example, should report as program service revenue the fees it  
charges both members and nonmembers for the use of its tennis  
courts and golf course.  
A. What Is Included on Line 4?  
A1. Interest on savings and temporary cash investments.  
Include the amount of interest received from interest-bearing  
checking accounts, savings, and temporary cash investments,  
such as money market funds, commercial paper, certificates of  
12  
2023 Instructions for Form 990-EZ  
             
deposit, and U.S. Treasury bills or other governmental  
obligations that mature in less than 1 year. So-called dividends  
or earnings received from mutual savings banks, money market  
funds, etc., are actually interest and should be included on this  
line.  
Lines 5a Through 5c. Gains (or Losses) From  
Sale of Assets Other Than Inventory  
A. What Is Included on Line 5?  
A2. Dividends and interest from securities. Include  
dividends from equity securities (stocks), and interest income  
from debt securities and notes and loans receivable, other than  
program-related investments. Include amounts received from  
payments on securities loans, as defined in section 512(a)(5).  
Report on line 5a all sales of securities and sales of all other  
types of investments (real estate, royalty interests, or partnership  
interests), as well as sales of all other noninventory assets  
(program-related investments and fixed assets used by the  
organization in its related and unrelated activities). Also, report  
capital gains dividends; the organization’s share of capital gains  
and losses from a joint venture, LLC, or other entity treated as a  
partnership for federal tax purposes; and capital gains  
distributions from trusts.  
A3. Gross rents. Include gross rental income received during  
the year from investment property and any other real property  
rented by the organization (other than program-related  
investments reported on line 2).  
A4. Other investment income. Include, for example, the  
organization’s share of investment income from a joint venture,  
LLC, or other entity treated as a partnership for federal tax  
purposes. Also, include royalties received by the organization  
from licensing the ongoing use of its property to others (other  
than royalties generated as part of the organization's exempt  
function, such as royalties received from a publisher for an  
educational work authored by the organization, which should be  
reported on line 2 as program service revenue). Typically,  
royalties are received for the use of intellectual property  
(copyrights, patents, and trademarks). Royalties also include  
payments to the owner of property for the right to exploit natural  
resources on the property, such as oil, natural gas, or minerals.  
Total the cost or other basis (less depreciation) and selling  
expenses and enter the result on line 5b. On line 5c, enter the  
net gain or loss.  
For reporting sales of securities on Form 990-EZ, the  
organization can use the more convenient way to figure the  
organization's gain or loss from sales of securities by subtracting  
from the sales price the average-cost basis of the particular  
security sold. However, the average-cost basis isn’t used to  
figure the gain or loss from sales of securities reportable on  
Form 990-T.  
B. What Isn’t Included on Line 5?  
Do not deduct investment management fees from the amount  
of investment income reported on this line, but report these fees  
on line 13.  
Do not include on line 5 any unrealized gains or losses on  
securities that are carried in the books of account at market  
value. See the instructions for line 20.  
B. What Isn’t Included on Line 4?  
B1. Capital gains dividends and unrealized gains and los-  
ses. Do not include on this line any capital gains dividends.  
They are reported on line 5. Also, don’t include unrealized gains  
and losses on investments carried at market value. See the  
instructions for line 20.  
C. Books and Records  
The organization should maintain books and records to  
substantiate information regarding any securities or other assets  
sold for which market quotations weren’t published or weren’t  
readily available. The recorded information should include:  
B2. Exempt function revenue (program service). Do not  
include on line 4 amounts that represent income from an exempt  
function (program service). Report these amounts on line 2 as  
program service revenue. Report expenses related to this  
income on lines 12 through 16.  
A description of the asset;  
Date acquired;  
Whether acquired by donation or purchase;  
Date sold and to whom sold;  
Gross sales price;  
Exempt function rental income. An organization whose  
exempt purpose is to provide low-rental housing to persons with  
low income receives exempt function income from such rentals.  
An organization receives exempt function income if it rents or  
sublets rental space to a tenant whose activities are related to  
the filing organization's exempt purpose. Report rental income  
received in these instances on line 2 and not on line 4. Only for  
purposes of completing this return, treat income from renting  
property to affiliated exempt organizations as exempt function  
income and include that income on line 2 as program service  
revenue.  
Cost, other basis, or if donated, value at time acquired;  
Expense of sale and cost of improvements made after  
acquisition; and  
Depreciation since acquisition, if depreciable property.  
Line 6a. Gaming  
Report gross income from gaming on line 6a if the organization  
conducted directly, or through a promoter, any amount of gaming  
during the year. Report the gross income from all gaming  
activities (other than gaming that is incidental to a fundraising  
event such as a dinner/dance), whether or not regularly carried  
on, on line 6a.  
Other program-related investments. Investment income from  
program-related investments should be reported on line 2. See  
the line 2 instructions for a discussion of program-related  
investments. Gains or losses from the sale of program-related  
investment assets are reported on line 5.  
Gaming includes (but isn’t limited to) bingo, pull tabs, instant  
bingo (including satellite and progressive bingo), Texas Hold-Em  
Poker and other card games, raffles, scratch-offs, charitable  
gaming tickets, break-opens, hard cards, banded tickets, jar  
tickets, pickle cards, Lucky Seven cards, Nevada Club tickets,  
casino nights/Las Vegas nights (other than events not regularly  
carried on in which participants can play casino-style games but  
the only prizes or auction items provided to participants are  
noncash items that were donated to the organization, which are  
fundraising events), and coin-operated gambling devices.  
Coin-operated gambling devices include slot machines,  
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2023 Instructions for Form 990-EZ  
                           
electronic video slot or line games, video poker, video blackjack,  
video keno, video bingo, video pull tab games, etc.  
contribution of $60 on both line 1 and within the parentheses on  
line 6b. The contribution was the difference between the gross  
revenue of $40 and the gross receipts of $100.  
Many games of chance are taxable. Income from bingo  
games is generally not subject to the tax on unrelated business  
income if the games meet the legal definition of bingo. For a  
bingo game to meet the legal definition of bingo, wagers must be  
placed, winners must be determined, and prizes or other  
property must be distributed in the presence of all persons  
placing wagers in that game.  
B. What Isn’t Included on Line 6b?  
B1. Sales or gifts of goods or services of only nominal or  
insubstantial value. If the goods or services offered at the  
fundraising event have only nominal or insubstantial value,  
include all of the receipts as contributions on line 1 and all of the  
related expenses on lines 12 through 16.  
A wagering game that doesn’t meet the legal definition of  
bingo doesn’t qualify for the exclusion from unrelated business  
income, regardless of its name. For example, “instant bingo,in  
which a player buys a pre-packaged bingo card with pull tabs  
that the player removes to determine if the player is a winner,  
doesn’t qualify. See Pub. 598, Tax on Unrelated Business  
Income of Exempt Organizations; Pub. 3079, Tax-Exempt  
Organizations and Gaming; and Form 990-T.  
B2. Sweepstakes, raffles, and lotteries. Report gross income  
from gaming on line 6a. Report as a contribution, on line 1, the  
proceeds of solicitation campaigns in which the names of  
contributors and other respondents (who weren’t required to  
make a minimum payment) are entered in a drawing for prizes.  
Where a minimum payment is required for each raffle or  
lottery entry and prizes of only nominal or insubstantial value are  
awarded, report any amount received as a contribution. Report  
the related expenses on lines 12 through 16.  
Line 6b. Fundraising Events  
Enter the gross income from all fundraising events and activities,  
such as dinners, dances, carnivals, concerts, sports events,  
auctions, and door-to-door sales of merchandise.  
B3. Activities that generate only contributions aren’t fund-  
raising events. An activity that generates only contributions,  
such as a solicitation campaign by mail, isn’t a fundraising event.  
Any amount received should be included on line 1 as a  
contribution. Related expenses are reportable on lines 12  
through 16.  
Fundraising events and activities only incidentally accomplish  
an exempt purpose. Their sole or primary purpose is to raise  
funds to finance the organization's exempt activities. They don’t  
include events or activities that substantially further the  
organization's exempt purpose even if they also raise funds.  
They don’t include activities regularly carried on. Fundraising  
events don’t include gaming, gross income from which is  
reported on line 6a.  
Example. An organization formed to promote and preserve  
folk music and related cultural traditions holds an annual folk  
music festival featuring concerts, handicraft demonstrations, and  
similar activities. Because the festival directly furthers the  
organization's exempt purpose, income from ticket sales should  
be reported on line 2 as program service revenue.  
Fundraising events and activities raise funds by offering  
goods or services that have more than a nominal or insubstantial  
value (compared to the price charged) for a payment that is more  
than the direct cost of those goods or services. See the  
instructions for Line 1. A1 and A2, earlier, for a discussion on  
contributions reportable on line 1 and revenue reportable on  
line 6b.  
The fact that tickets, advertising, or solicitation materials refer  
to a required payment as a donation or contribution doesn’t  
control how these payments should be reported on Form  
990-EZ.  
C. Attach Schedule G (Form 990), Parts II and III  
If the organization reports more than $15,000 on line 6a, then it  
must complete Schedule G (Form 990), Part III (Gaming). If the  
sum of the organization's gross income and contributions from  
fundraising events (including the amounts reported on line 6b  
and in the parentheses for line 6b) is greater than $15,000, then  
it must complete Schedule G (Form 990), Part II (Fundraising  
Events). Organizations filing Form 990-EZ aren’t required to  
complete Schedule G (Form 990), Part I (Fundraising Activities).  
Lines 6c and 6d. Direct Expenses and Net  
Income or (Loss) From Gaming and Fundraising  
Events  
Report on line 6c direct expenses related to gaming activities  
and direct expenses attributable to the organization's provision  
of goods or services from which it derived gross income at a  
fundraising event. Do not report fundraising expenses  
attributable to contributions reported on line 1. These expenses  
are reportable on lines 12 through 16. If an expense is included  
on line 6c, don’t report it again on line 7b.  
The gross income from fundraising events must be reported  
in the right-hand column on line 6b without reduction for cash or  
noncash prizes, cost of goods sold, compensation, fees, or other  
expenses.  
To figure net income or (loss) on line 6d, add lines 6a and 6b,  
then subtract line 6c.  
Line 7a. Sales of Inventory  
A. What Is Included on Line 6b?  
Include on line 7a the gross sales (less returns and allowances)  
of inventory items, whether the sales activity is an exempt  
function or an unrelated trade or business. Inventory items are  
goods the organization makes to sell to others, or that it buys for  
resale. Include all inventory sales except sales of goods at  
fundraising events, which are reportable on line 6. Do not include  
on line 7 sales of investments on which the organization  
expected to profit by appreciation and sale; report sales of these  
investments on line 5.  
Gross revenue/contributions. When an organization receives  
payments for goods or services offered through a fundraising  
event, enter the following.  
1. As gross revenue, on line 6b (in the right-hand column), the  
retail value of the goods or services.  
2. As a contribution, on both line 1 and line 6b (within the  
parentheses), any amount received that exceeds the retail  
value of the goods or services given.  
Line 7b. Cost of Goods Sold  
Example. At a fundraising event, an organization received  
$100 in gross receipts for goods valued at $40. The organization  
entered gross revenue of $40 on line 6b and entered a  
On line 7b, report the cost of goods sold related to sales of such  
inventory. The usual items included in cost of goods sold are  
direct and indirect labor, materials and supplies consumed,  
14  
2023 Instructions for Form 990-EZ  
             
freight-in, and a proportion of overhead expenses. For purposes  
of Part I, the organization may include as cost of donated goods  
their FMV at the time of acquisition. Marketing and distribution  
expenses aren’t includible in cost of goods sold but are reported  
on lines 12 through 16.  
The relationship of the grantee (for grants to individuals), if  
the relationship is by blood, marriage, adoption, or  
employment (including employees’ children), control, or  
ownership, to any person or corporation with an interest in  
the organization, such as a creator, donor, director, trustee,  
officer, key employee, related organization, etc.  
Line 8. Other Revenue  
If the individual grantee is related to a grantor or  
Enter the total income from all sources not covered by lines 1  
through 7. Examples of line 8 income are interest on notes  
receivable not held as investments or as program-related  
investments (defined in the line 2 instructions); interest on loans  
to officers, directors, trustees, key employees, and other  
employees; and royalties that aren’t investment income or  
program service revenue. Describe this income on Schedule O  
(Form 990).  
contributor to the organization, then don’t provide the  
!
CAUTION  
name of the grantor or contributor. Instead, identify such  
persons generically as “grantee” and as “grantor” or “contributor.”  
If any related organization (see the line 49 instructions for the  
definition of “related organization”) received a payment reported  
on line 10, then so indicate and specify the purpose of the  
payment.  
Line 10. Grants and Similar Amounts Paid  
A. What Is Included on Line 10?  
Classify activities on this schedule in more detail than by  
using broad terms such as charitable, educational, religious, or  
scientific. For example, identify payments to affiliates, payments  
for nursing services, fellowships, and payments for food, shelter,  
or medical services for indigents or disaster victims.  
Enter the amount of actual grants and similar amounts paid to  
individuals and organizations selected by the filing organization.  
Include scholarship, fellowship, and research grants to  
individuals.  
Colleges, universities, and primary and secondary schools  
reporting scholarships or other financial assistance can instead  
include a statement in Schedule O (Form 990) that (a) groups  
each type of financial aid provided, (b) indicates the number of  
individuals who received the aid, and (c) specifies the aggregate  
dollar amount.  
A1. Specific assistance to individuals. Include on this line  
the amount of payments to, or for the benefit of, particular clients  
or patients, including assistance by others at the organization's  
expense.  
A2. Payments, voluntary awards, or grants to affiliates.  
Include on line 10 certain types of payments to organizations  
affiliated with (closely related to) the filing organization. These  
payments include predetermined quota support and dues  
payments by local organizations to their state or national  
organizations.  
If an organization gives property other than cash and  
measures an award or grant by the property's FMV, also show on  
this schedule:  
A description of the property,  
The book value of the property,  
How the book value was determined,  
How the FMV was determined, and  
The date of the gift.  
If the organization uses Form 990-EZ for state reporting  
purposes, distinguish on Schedule O (Form 990)  
!
CAUTION  
between payments to affiliates and awards and grants.  
Any difference between a property's FMV and book value  
See Appendix G, later.  
should be recorded in the organization's books of account and  
on line 20.  
B. What Isn’t Included on Line 10?  
Line 11. Benefits Paid to or for Members  
B1. Administrative expenses. Do not include on this line  
expenses made in selecting recipients or monitoring compliance  
with the terms of a grant or award. Enter those expenses on lines  
12 through 16.  
For an organization that gives benefits to members or  
dependents (such as organizations exempt under section 501(c)  
(8), (9), or (17)), enter the amounts paid for or paid to obtain  
insurance that provides:  
Death, sickness, hospitalization, or disability benefits;  
B2. Purchases of goods or services from affiliates. Do not  
report the cost of goods or services purchased from affiliates on  
line 10. Report these expenses on lines 12 through 16.  
Unemployment compensation benefits; and  
Other benefits, including patronage dividends paid by 501(c)  
(12) organizations to their members.  
B3. Membership dues paid to another organization. Report  
membership dues that the organization pays to another  
organization (other than an affiliated organization) for general  
membership benefits, such as regular services, publications,  
and materials, on line 16.  
Report on line 12, rather than line 11, the cost of  
employment-related benefits (such as health insurance) that the  
organization gives its officers and employees.  
Line 12. Salaries, Other Compensation, and  
Employee Benefits  
C. Grantee List on Schedule O (Form 990)  
Enter the total salaries and wages paid to all officers and  
employees and payments made to directors and trustees,  
including compensation reported on Forms W-2 and 1099.  
Include all other forms of income and benefits received from the  
organization during the year, such as the employer’s share of  
deferrals (for unfunded plans) and contributions the organization  
paid to qualified and nonqualified pension and deferred  
compensation plans, and the employer's share of contributions  
to employee benefit programs (such as insurance, health, and  
welfare programs) that aren’t an incidental part of a pension  
plan.  
List on Schedule O (Form 990) each grantee organization or  
individual to whom the organization made grants (or paid similar  
amounts) in excess of $5,000 during the organization's tax year.  
For each grantee, list:  
Each class of activity;  
The grantee's name and address (for grantee organizations,  
not grantee individuals);  
The amount given (aggregate amount of grants and  
payments to or for the benefit of the grantee during the  
organization's tax year); and  
15  
2023 Instructions for Form 990-EZ  
           
Complete Form 5500 if the organization is required to file  
it.  
investment-related expenses, and reported accordingly on lines  
14 and 16.  
TIP  
If the organization records depreciation on property it  
occupies, enter the total for the year. For an explanation of  
acceptable methods for figuring depreciation, see Pub. 946, How  
To Depreciate Property.  
Also, include in the total on line 12 the amount of federal,  
state, and local payroll taxes for the year that are imposed on the  
organization as an employer. This includes the employer's share  
of social security and Medicare taxes, federal unemployment tax  
(FUTA), state unemployment compensation tax, and other state  
and local payroll taxes. Taxes withheld from employees' salaries  
and paid over to the various governmental units (such as federal  
and state income taxes and the employees' share of social  
security and Medicare taxes) are part of the employees' salaries  
included on line 12. Report expenses paid or incurred for  
employee events such as a picnic or holiday party on this line.  
For more information, see Pub. 15 (Circular E), Employer's Tax  
Guide.  
Report on line 14 or 16 rental expenses for rental income  
reported on lines 2 and 4. Do not decrease rental expenses  
reported on line 14 or 16 by any rental income received from  
renting or subletting rented space. See the instructions for lines  
2 and 4 to determine if the income is reportable as exempt  
function income or investment income.  
Line 15. Printing, Publications, Postage, and  
Shipping  
Enter the printing and related costs of producing the filing  
organization's own newsletters, leaflets, films, and other  
informational materials, as well as the cost of outside mailing  
services on line 15. Also, include the cost of any purchased  
publications as well as postage and shipping costs not  
reportable on line 5b, 6c, or 7b. Do not include any expenses,  
such as salaries, for which a separate line is provided.  
Compensation for line 12 is reported based on the  
accounting method and tax year used by the  
TIP  
organization, whereas compensation for Part IV, List of  
Officers, Directors, Trustees, and Key Employees, and Part VI,  
lines 50 and 51 (compensation of highest compensated  
employees and independent contractors), is reported for the  
calendar year ending with or within the organization’s fiscal year.  
Line 16. Other Expenses  
Line 13. Professional Fees and Other Payments  
to Independent Contractors  
Report expenses here that aren’t reportable on lines 10 through  
15. Include here such expenses as penalties, fines, and  
judgments; unrelated business income taxes; insurance,  
interest, depreciation, and real estate taxes not reported as  
occupancy expenses; travel and transportation costs; and  
expenses for conferences, conventions, and meetings. Provide a  
description of these expenses on Schedule O (Form 990). Do  
not report on this line payments made by organizations exempt  
under section 501(c)(8), (9), or (17) to obtain insurance benefits  
for members. Report those expenses on line 11.  
Enter the total amount of legal, accounting, auditing, other  
professional fees (such as fees for fundraising or investment  
services), and related expenses charged by outside firms and  
individuals who aren’t employees of the organization.  
Do not include any penalties, fines, or judgments imposed on  
the organization as a result of legal proceedings; report and  
identify those expenses on line 16. Report on line 12 fees paid to  
directors and trustees. Also, report on line 12 compensation to  
employees that provide fundraising, legal, accounting, or other  
professional services as part of their employment. Report broker  
fees/commissions as sales expenses on line 5b.  
Some states that accept Form 990-EZ in satisfaction of their  
filing requirements may require that certain types of  
miscellaneous expenses be itemized. See Appendix G, later.  
If the organization is able to distinguish between fees paid for  
independent contractor services and expense payments or  
reimbursements to the contractor(s), report the fees paid for  
services on line 13 and the expense payments or  
Line 18. Excess or (Deficit) for the Year  
Enter the difference between lines 9 and 17. If line 17 is more  
than line 9, enter the difference in parentheses or as a negative  
number with a minus sign.  
reimbursements on lines 14 through 16, as applicable. If the  
organization is unable to distinguish between service fees and  
expense payments or reimbursements to independent  
contractors, report all such amounts on line 13.  
Line 19. Net Assets or Fund Balances at  
Beginning of Year  
Enter on line 19 the end-of-year amount from the balance sheet  
on the prior-year return.  
If your organization pays $600 or more to persons not  
treated as employees, you may be required to file Form  
1099-NEC, Nonemployee Compensation, or Form  
TIP  
Line 20. Other Changes in Net Assets or Fund  
Balances  
1099-MISC, Miscellaneous Income. For more information, see  
the Instructions for Forms 1099-MISC and 1099-NEC.  
Explain in Schedule O (Form 990) any changes in net assets or  
fund balances between the beginning and end of the  
organization's tax year that aren’t accounted for by the amount  
on line 18. Include items here such as:  
Line 14. Occupancy, Rent, Utilities, and  
Maintenance  
Enter the total amount paid or incurred for the use of office space  
or other facilities, including rent; mortgage interest; heat, light,  
power, and other utilities; outside janitorial services; real estate  
taxes and property insurance attributable to rental property; and  
similar expenses.  
Adjustments of earlier years' activity (such as losses on  
uncollectible pledges, refunds of contributions and program  
service revenue, and reversal of grant expenses);  
Unrealized gains and losses on investments carried at  
market value; and  
Any difference between FMV and book value of property  
given as an award or grant.  
These expenses relate to real property actually occupied by  
the organization, whether as tenant or owner, or used in the  
conduct of exempt functions (such as low-income rental  
housing). Report on line 16 expenses relating to real property  
used for investment purposes. If the organization occupies part  
of the property and leases a part to others, then expenses must  
be reasonably allocated between occupancy-related and  
See General Instructions C regarding the reporting of a  
section 481(a) adjustment to conform to ASC 958.  
16  
2023 Instructions for Form 990-EZ  
                     
Step  
1
2
Action  
Part II. Balance Sheets  
Enter the organization's primary exempt purpose.  
All organizations must describe their program service  
accomplishments for each of their three largest program  
services (as measured by total expenses incurred).  
Every organization that files Form 990-EZ must complete  
columns (A) and (B) of Part II of the return and can’t submit a  
substitute balance sheet. Failure to complete Part II can result in  
penalties for filing an incomplete return. If there is no amount to  
report in column (A), Beginning of year, enter a zero (“-0-”) in that  
column.  
Describe program service accomplishments  
through measurements such as clients served,  
days of care, number of sessions or events held, or  
publications issued.  
Check the box in the heading of Part II if Schedule O (Form  
990) contains any information pertaining to this part.  
Describe the activity's objective, for both this time  
period and the longer-term goal, if the output is  
intangible, such as in a research activity.  
Give reasonable estimates for any statistical  
information if exact figures aren’t readily available.  
Indicate that this information is estimated.  
Be clear, concise, and complete in the description.  
Avoid attaching brochures, newsletters, newspaper  
articles about the organization, etc.  
Some states require more information. See Appendix G for  
more information about completing a Form 990-EZ to be filed  
with any state or local government agency.  
Line 22. Cash, Savings, and Investments  
Include all interest and non-interest bearing accounts (petty cash  
funds, checking accounts, savings accounts, money market  
funds, commercial paper, certificates of deposit, U.S. Treasury  
bills, and other government obligations). Also, include the book  
value of securities held as investments, and all other investment  
holdings including land and buildings held for investment. Report  
the income from these investments on line 4; report income from  
program-related investments on line 2.  
3
4
Public interest law firm. A public interest law firm  
exempt under section 501(c)(3) or 501(c)(4) must list in  
Schedule O (Form 990) all the cases in litigation or that  
have been litigated during the year. For each case,  
describe the matter in dispute and explain how the  
litigation will benefit the public generally. Also, enter the  
fees sought and recovered in each case. See Rev. Proc.  
92-59, 1992-2 C.B. 411.  
Expenses and grants. For each program service  
reported on lines 28 through 31, section 501(c)(3) and  
501(c)(4) organizations must enter, in the Expenses  
column, the total expenses included on line 17 for that  
program service. These organizations must also enter, in  
the Grants space for each program service, the total  
grants and similar amounts reported on line 10 for that  
program service. If the amount of grants entered  
includes foreign grants, check the box to the left of the  
Expenses column. For all other organizations, entering  
expenses and grants and checking the foreign grants  
box is optional.  
Line 23. Land and Buildings  
Enter the book value (cost or other basis less accumulated  
depreciation) of all land and buildings owned by the organization  
and not held for investment.  
Line 24. Other Assets  
Enter the total of other assets such as accounts receivable,  
inventories, prepaid expenses, and the organization’s share of  
assets in any joint ventures, LLCs, and other entities treated as a  
partnership for federal tax purposes. Also, include a description  
of the assets in Schedule O (Form 990).  
Line 25. Total Assets  
Enter amount of total assets. If the end-of-year total assets  
entered in column (B) are $500,000 or more, Form 990 must be  
filed instead of Form 990-EZ.  
5
6
Describe in Schedule O (Form 990) the organization's  
Line 26. Total Liabilities  
other program services.  
Liabilities include such items as accounts payable, grants  
payable, mortgages or other loans payable, and deferred  
revenue (revenue received but not yet earned). Provide a  
description of these liabilities on Schedule O (Form 990).  
The detailed information required for the three  
largest services isn’t necessary for this schedule.  
However, section 501(c)(3) and 501(c)(4)  
organizations must show the expenses and grants  
attributable to their program services.  
Line 27. Net Assets or Fund Balances  
Subtract line 26 (total liabilities) from line 25 (total assets) to  
determine net assets. Enter this net asset amount on line 27.  
The amount entered in column (B) must agree with the net asset  
or fund balance amount on line 21.  
The organization can report the amount of any donated  
services, or any donated use of materials, equipment, or  
facilities it received or utilized for a specific program  
service.  
Disclose the applicable amounts of any donated  
services, etc., on the lines for the narrative  
description of the appropriate program service.  
Do not include these amounts in the expense  
column in Part III.  
See the instructions for Line 1. B2, earlier, regarding  
donations of services or use of property.  
States that accept Form 990-EZ as their basic report form  
may require a separate statement of changes in net assets. See  
Appendix G.  
Part III. Statement of Program Service  
Accomplishments  
Check the box in the heading of Part III if Schedule O (Form 990)  
contains any information relating to this part.  
A program service is a major (usually ongoing) objective of an  
organization, such as adoptions, recreation for the elderly,  
rehabilitation, or publication of journals or newsletters.  
17  
2023 Instructions for Form 990-EZ  
                   
or held by a deferred compensation trust, that is established,  
sponsored, or maintained by the organization.  
Part IV. List of Officers, Directors,  
Trustees, and Key Employees  
Common paymaster or payroll/reporting agent. Treat  
amounts paid by a common paymaster (as defined in  
Regulations section 31.3121(s)-1(b)(2)) or a payroll or reporting  
agent (which is or should be appointed by the organization on  
Form 2678, Employer/Payer Appointment of Agent, or authorized  
by the organization on Form 8655, Reporting Agent  
Authorization, to perform certain employment tax services on  
behalf of the organization) for services performed for the  
organization as if the organization had paid such amounts  
directly, and report these amounts in the appropriate columns in  
Part IV.  
Check the box in the heading of Part IV if Schedule O (Form 990)  
contains any information relating to this part.  
List each person who was an officer, director, trustee, or key  
employee (defined below) of the organization at any time during  
the organization's tax year, even if they didn’t receive any  
compensation from the organization.  
Officer. An officer is a person elected or appointed to manage  
the organization's daily operations, such as a president, vice  
president, secretary, or treasurer. The officers of an organization  
are determined by reference to its organizing document, bylaws,  
or resolutions of its governing body, but at a minimum include  
those officers required by applicable state law.  
Column (a)  
For each person required to be listed, enter the name in the top  
of each row and the person's title or position with the  
Director or trustee. A director or trustee is a member of the  
organization's governing body, but only if the member has voting  
rights. The governing body is the group of persons authorized  
under state law to make governance decisions on behalf of the  
organization and its shareholders or members, if applicable. The  
governing body is, generally speaking, the board of directors  
(sometimes referred to as board of trustees) of a corporation or  
association, or the board of trustees of a trust (sometimes  
referred to simply as the trustees, or trustee, if only one trustee).  
organization in the bottom of the row. If the person had more  
than one title or position, list all (for instance, president and  
director). List persons in the following order: individual trustees  
or directors, institutional trustees, officers, and key employees.  
Up to 11 persons can be reported on the Form 990-EZ, Part  
IV, table. If more space is needed to enter additional persons,  
use as many duplicates of the Part IV table as are needed.  
Column (b)  
Key employee. A key employee is any person having  
responsibilities or powers similar to those of officers, directors, or  
trustees. The term includes the chief management and  
administrative officials of an organization (such as an executive  
director or chancellor). A chief financial officer and the officer in  
charge of the administration or program operations are both key  
employees if they have the authority to control the organization's  
activities, its finances, or both.  
Enter a zero (“-0-”) in columns (c), (d), and (e) if no reportable  
compensation or other compensation was paid during the year  
or deferred for payment to a future year.  
Enter all forms of cash and noncash compensation received  
by each listed officer, director, trustee, and key employee,  
whether paid currently or deferred.  
If the organization pays any other person, such as a  
management services company, for the services provided by any  
of the organization's officers, or an employee leasing company,  
or a professional employer organization (whether or not certified  
under the new Voluntary Certification Program for Professional  
Employer Organizations at IRS.gov/For-Tax-Pros/Basic-Tools/  
trustees, or key employees, report the compensation and other  
items in Part IV as if the organization had paid the officers,  
directors, trustees, and key employees directly.  
A failure to fully complete Part IV can subject both the  
organization and the individuals responsible for such failure to  
penalties for filing an incomplete return. See General Instructions  
G, earlier. In particular, entering the phrase on Part IV,  
“Information available upon request,or a similar phrase, isn’t  
acceptable.  
Form 941, Employer’s Quarterly Federal Tax Return, must be  
filed to report income tax withholding and social security and  
Medicare taxes. The organization must also file Form 940,  
Employer's Annual Federal Unemployment (FUTA) Tax Return,  
to report federal unemployment tax, unless the organization isn’t  
subject to these taxes. See Pub. 15 (Circular E) for more  
information.  
Amounts paid or accrued by certain other organizations  
treated as paid or accrued by the filing organization. Treat  
as paid, accrued, or held directly by the organization any  
amounts paid or accrued under a deferred compensation plan,  
For each person listed in column (a), report an estimate of the  
average hours per week the person devoted to the organization  
during the year. Entry of a specific number of hours per week is  
required for a complete answer. Enter “-0-” if applicable. Do not  
include statements such as “as needed,as required,or “40+.”  
If the average is less than 1 hour per week, then the organization  
can enter a decimal rounded to the nearest tenth (for example,  
0.2 hours per week).  
Columns (c)–(e)  
All compensation reporting is based on the calendar year ending  
with or within the organization's tax year. For example, if a  
fiscal-year organization's tax year is the 12-month period  
beginning July 1, 2023, and ending June 30, 2024, the  
organization must report compensation for the calendar year  
ending December 31, 2023.  
Note. Do not report the same item of compensation in more  
than one column of Part IV for the calendar year ending with or  
within the tax year.  
Column (c)  
Enter the person's reportable compensation. “Reportable  
compensation” is:  
For officers and other key employees—amounts required to  
be reported in box 1 or 5 of Form W-2 (whichever amount is  
greater);  
For directors and individual trustees—amounts required to  
be reported in box 1 of Form 1099-NEC and/or box 6 of  
Form 1099-MISC for director services and other  
independent contractor services to the organization, plus  
box 1 or 5 of Form W-2 (whichever amount is greater) if also  
compensated as an officer or employee; and  
For institutional trustees (such as banks or trust  
companies)—fees for services paid under a contractual  
agreement or statutory entitlement.  
If the organization didn’t file a Form 1099-NEC or Form  
1099-MISC because the amounts paid were below the threshold  
reporting requirement, then include and report the amount  
actually paid.  
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2023 Instructions for Form 990-EZ  
               
Corporate officers are considered employees for  
organization. Include payments made under indemnification  
arrangements, the value of the personal use of housing,  
automobiles, or other assets owned or leased by the  
organization (or provided for the organization's use without  
charge), as well as any other taxable and nontaxable fringe  
benefits. See Pub. 525, Taxable and Nontaxable Income, for  
more information.  
$10,000-per-item exception. The organization may exclude  
from reporting in column (e) any item of “other compensation”  
given to a person listed in Part IV if its total value is less than  
$10,000 for the calendar year ending with or within the  
organization's tax year.  
purposes of Form W-2 reporting, unless they perform no  
services as officers, or perform only minor services and  
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neither receive nor are entitled to receive, directly or indirectly,  
any compensation. Corporate directors are considered  
independent contractors, not employees, and director  
compensation, if any, is generally required to be reported on  
Form 1099-NEC. See Regulations section 31.3401(c)-1(f).  
For employees, such as certain members of the clergy and  
religious workers who aren’t subject to social security and  
Medicare taxes as employees, box 5 of Form W-2 can be zero or  
less than the amount in Form W-2, box 1. In those cases, the  
amount required to be reported in box 1 of Form W-2 must be  
reported as reportable compensation in column (c).  
Short Year and Final Returns  
For a short-year return in which there is no calendar year that  
ends with or within the short year, leave columns (c), (d), and (e)  
blank and don’t report any highest compensated employees or  
highest compensated independent contractors (because such  
persons are determined according to compensation received in  
the calendar year ending with or within the tax year for which the  
return is filed), unless the return is a final return. If the return is a  
final return, report in column (c) the compensation that is  
reportable compensation on Forms W-2 and Forms 1099 for the  
short year, from both the filing organization and related  
Column (d)  
Report the following deferred compensation and benefits.  
1. Tax-deferred contributions by the employer to a qualified  
defined-contribution retirement plan.  
2. The annual increase or decrease in actuarial value of a  
qualified defined benefit plan, whether or not funded or  
vested.  
organizations, whether or not Forms W-2 or Forms 1099 have  
been filed yet to report such compensation. Report health  
benefits, contributions to employee benefit plans, and other  
deferred compensation for the short year in column (d), and  
other compensation for the short year in column (e).  
3. The value of health benefits provided by the employer, or  
paid by the employee with pre-tax dollars, that isn’t included  
in reportable compensation, including the value of:  
Payments of health benefit plan premiums,  
Medical reimbursement and flexible spending  
programs, and  
Part V. Other Information  
Health coverage (rather than actual benefits paid)  
provided by an employer's self-insured or self-funded  
arrangement.  
Required Statements  
1. Schedule A (Form 990). Section 501(c)(3) organizations  
must complete and attach Schedule A (Form 990).  
Health benefits include medical, dental, optical, drug,  
and medical equipment benefits. They don’t include  
disability or long-term care insurance premiums or allocated  
benefits for this purpose.  
2. Statement regarding personal benefit contract. If, in  
connection with a transfer to or for the use of the  
organization, the organization directly or indirectly pays  
premiums on any personal benefit contract, or there is an  
understanding or expectation that any person will directly or  
indirectly pay such premiums, the organization must do the  
following.  
4. Tax-deferred contributions by the employer and employee to  
a funded nonqualified defined contribution plan, and  
deferrals under an unfunded nonqualified defined  
contribution plan, whether or not such plans are vested or  
subject to a substantial risk of forfeiture.  
Attach a statement describing the organization's  
involvement with the personal benefit contract(s).  
Report on Form 8870, Information Return for Transfers  
Associated With Certain Personal Benefit Contracts,  
the premiums that the organization paid, and the  
premiums paid by others but treated as paid by the  
organization.  
5. The annual increase or decrease in actuarial value of a  
nonqualified defined benefit plan, whether or not funded,  
vested, or subject to a substantial risk of forfeiture.  
Reasonable estimates can be used if precise cost figures aren’t  
readily available to determine column (d) amounts.  
Report and pay an excise tax, equal to premiums paid,  
on Form 4720, Return of Certain Excise Taxes Under  
Chapters 41 and 42 of the Internal Revenue Code.  
Column (e)  
A “personal benefit contract” is generally any life insurance,  
annuity, or endowment contract that benefits, directly or  
indirectly, the transferor, a member of the transferor's family, or  
any other person designated by the transferor (other than an  
organization described in section 170(c)). See section 170(f)  
(10); Notice 2000-24, 2000-1 C.B. 952; and Ann. 2000-82,  
2000-2 C.B. 385.  
Enter both taxable and nontaxable fringe benefits, but don’t  
include compensation reported in column (c) or (d) or the  
following.  
1. Working condition fringe benefits described in section  
132(d).  
2. Expense reimbursements and allowances under an  
accountable plan described in Regulations section  
1.62-2(c)(2).  
Line 33. Change in Activities  
Describe in Schedule O (Form 990) any significant activities that  
the organization conducted prior to the end of the tax year that it  
hasn’t previously reported to the IRS on Form 990-EZ or 990.  
Also, describe significant activities that were discontinued. If the  
organization has never filed a Form 990 or 990-EZ, answer “No.”  
3. De minimis fringe benefits described in section 132(e).  
Include amounts that the recipients must report as income on  
their separate income tax returns. Examples include amounts for  
which the recipient didn’t account to the organization or  
allowances that were more than the payee spent on serving the  
19  
2023 Instructions for Form 990-EZ  
       
An organization must report new, significant program  
services or significant changes in how it conducts  
program services in Part III of Form 990-EZ and in  
that undergoes certain changes of its form or place of  
organization described in Rev. Proc. 2018-15, 2018-9 I.R.B. 379,  
available at IRS.gov/irb/2018-09_IRB.  
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Schedule O (Form 990), rather than in a letter to the IRS Exempt  
Organization Determinations Office (“EO Determinations”). EO  
Determinations no longer issues letters confirming the  
tax-exempt status of organizations that report such new services  
or significant changes.  
Lines 35a and 35b. Unrelated Business Income  
Political organizations described in section 527 aren’t required to  
answer these questions.  
Check “Yes” on line 35a if the organization's total gross  
income from all of its unrelated trades and businesses is $1,000  
or more during the tax year. See Pub. 598 for a description of  
unrelated business income, and see the Instructions for Form  
990-T for the filing requirements of Form 990-T.  
Line 34. Changes in Organizing or Governing  
Documents  
The organization must report significant changes to its  
organizing or enabling document by which it was created  
(articles of incorporation, association, or organization; trust  
instrument; constitution; or similar document), and to its rules  
governing its affairs (bylaws, regulations, operating agreement,  
or similar document). Report changes made since the prior Form  
990-EZ was filed, or that weren’t reported on any prior Form 990,  
and that were made before the end of the tax year.  
If the organization answered “Yes” to line 35a but answered  
“No” to line 35b because it didn’t file a Form 990-T for the tax  
year, then explain in Schedule O (Form 990) why the  
organization didn’t file a Form 990-T.  
If the organization had income from business activities, such  
as those reported on lines 2, 6a, and 7a (among others), but not  
reported on Form 990-T, explain in Schedule O (Form 990) the  
reasons for not reporting the income on Form 990-T.  
Examples of significant changes to the organizing or  
governing documents include changes to:  
The organization's name;  
Neither Form 990-T nor Form 990-EZ is a substitute for the  
other. Items of income and expense reported on Form 990-T  
must also be reported on Form 990-EZ (and vice versa) when  
the organization is required to file both forms.  
The organization's exempt purposes or mission;  
The number, composition, qualifications, authority, or duties  
of the governing body's voting members;  
The number, composition, qualifications, authority, or duties  
of the organization's officers or key employees;  
The role of the organization's members in governance;  
The distribution of assets upon dissolution;  
All tax-exempt organizations must pay estimated taxes  
on their unrelated business income if they expect their  
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CAUTION  
tax liability to be $500 or more.  
The provisions to amend the organizing or enabling  
document or bylaws;  
Line 35c. Section 6033(e) Tax for Lobbying  
Expenditures  
The quorum, voting rights, or voting approval requirements  
of the governing body members or the organization's  
stockholders or membership;  
If the organization checks “No” to line 35c, it is certifying that it  
wasn’t subject to the notice and reporting requirements of  
section 6033(e) and that the organization had no lobbying and  
political expenditures potentially subject to the proxy tax.  
The policies or procedures contained within the organizing  
documents or bylaws regarding compensation of officers,  
directors, trustees, or key employees; conflicts of interest;  
whistleblowers; or document retention or destruction; and  
The composition or procedures of an audit committee  
contained within the organizing document or bylaws.  
Section 6033(e) notice and reporting requirements and  
proxy tax. Section 6033(e) requires certain section 501(c)(4),  
501(c)(5), and 501(c)(6) organizations to tell their members the  
portion of their membership dues that were allocable to the  
political or lobbying activities of the organization. If an  
organization doesn’t give its members this information, then the  
organization is subject to a proxy tax. The tax is reported on  
Form 990-T.  
Examples of insignificant changes made to organizing or  
governing documents that aren’t required to be reported here  
include changes to the organization's registered agent with the  
state and to the required or permitted number or frequency of  
governing body or member meetings.  
If the organization checks “Yes” on line 35c to declare that it  
had reportable section 6033(e) lobbying and political expenses  
in the tax year (and potential liability for the proxy tax):  
Describe significant changes on Schedule O (Form 990), but  
don’t attach a copy of the amendments or amended document to  
Form 990-EZ (or recite the entire amended document verbatim),  
unless such amended documents reflect a change in the  
organization's name. See the instructions for Item B, earlier,  
regarding attachments required in the event of a change in the  
organization's name; these attachments must be conformed  
copies of the original documents.  
1. Complete Schedule C (Form 990), Part III (see instructions),  
and  
2. Attach this schedule to Form 990-EZ.  
Only the following tax-exempt organizations are subject to the  
section 6033(e) notice and reporting requirements, and a  
potential proxy tax.  
A conformed copy is one that agrees with the original  
document and all amendments to it. If the copies aren’t signed,  
they must be accompanied by a written declaration signed by an  
officer authorized to sign for the organization, certifying that they  
are complete and accurate copies of the original documents.  
Photocopies of articles of incorporation showing the certification  
of an appropriate state official need not be accompanied by such  
a declaration. See Rev. Proc. 68-14, 1968-1 C.B. 768, for details.  
Section 501(c)(4) social welfare organizations.  
Section 501(c)(5) agricultural and horticultural organizations.  
Section 501(c)(6) organizations.  
If the organization isn’t tax exempt under sections 501(c)  
(4), 501(c)(5), or 501(c)(6), check “No” on line 35c. If the  
organization meets Exception 1 or 2 next, it is excluded from the  
notice, reporting, and proxy tax requirements of section 6033(e),  
and it should check “No” on line 35c. See also Rev. Proc. 98-19,  
1998-1 C.B. 547.  
In some cases, if the exempt organization changes its legal  
structure, such as from a trust to a corporation, the new legal  
entity must file a new exemption application to establish that it  
qualifies for exemption. However, the IRS no longer requires a  
new exemption application from a domestic 501(c) organization  
Exception 1. Section 6033(e)(3) exception for nondeducti-  
ble dues.  
20  
2023 Instructions for Form 990-EZ  
                   
1. All organizations exempt from tax under section 501(a),  
other than section 501(c)(4), 501(c)(5), and 501(c)(6)  
organizations.  
Third-party lobbying, and  
Dues paid to another organization that were used to lobby.  
In-house expenditures include:  
Salaries, and  
2. Local associations of employees' and veterans'  
organizations described in section 501(c)(4), but not section  
501(c)(4) social welfare organizations.  
Other expenses of the organization's officials and staff  
(including amounts paid or incurred for the planning of  
legislative activities).  
3. Labor unions and other labor organizations described in  
section 501(c)(5), but not section 501(c)(5) agricultural and  
horticultural organizations.  
In-house expenditures don’t include:  
Any payments to other taxpayers engaged in lobbying or  
political activities as a trade or business, and  
Any dues paid to another organization that are allocable to  
lobbying or political activities.  
4. Section 501(c)(4), 501(c)(5), and 501(c)(6) organizations  
that receive more than 90% of their dues from:  
a. Section 501(c)(3) organizations;  
b. State or local governments;  
Line 36. Liquidation, Dissolution, Termination,  
or Significant Disposition of Net Assets  
c. Entities whose income is exempt from tax under section  
115; or  
If there was a liquidation, dissolution, termination, or significant  
disposition of net assets, enter “Yes” and complete and attach  
the applicable parts of Schedule N (Form 990).  
d. Organizations described in (1) through (3), previously.  
For a complete liquidation, dissolution, termination, or  
cessation of operations, also check the “Final return/terminated”  
box in the heading of the return.  
A “significant disposition of net assets” is a sale, exchange,  
disposition, or other transfer of more than 25% of the FMV of the  
organization's net assets during the year, regardless of whether  
the organization received full or adequate consideration. A  
significant disposition of net assets may result from either an  
expansion or contraction of operations. A significant disposition  
of net assets involves:  
5. Section 501(c)(4) and 501(c)(5) organizations that receive  
more than 90% of their annual dues from persons, families,  
or entities that each paid annual dues of $132 or less in  
2023 (adjusted annually for inflation). See Rev. Proc.  
2022-38, 2022-45 I.R.B. 445.  
6. Any organization that receives a private letter ruling from the  
IRS stating that the organization satisfies the section  
6033(e)(3) exception.  
7. Any organization that keeps records to substantiate that  
90% or more of its members can’t deduct their dues (or  
similar amounts) as business expenses whether or not any  
part of their dues are used for lobbying purposes.  
1. One or more dispositions during the organization's tax year  
amounting to more than 25% of the FMV of the  
organization's assets as of the beginning of its tax year; or  
8. Any organization that isn’t a membership organization.  
2. One of a series of related dispositions or events  
commenced in a prior year that, when combined, comprise  
more than 25% of the FMV of the organization's assets as of  
the beginning of the tax year when the first disposition of net  
assets occurred. Whether a series of related dispositions is  
a significant disposition of net assets depends on the facts  
and circumstances in each case.  
Special rules treat affiliated social welfare organizations,  
agricultural and horticultural organizations, and business  
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CAUTION  
leagues as parts of a single organization for purposes of  
meeting the nondeductible dues exception. See Rev. Proc.  
98-19.  
Exception 2. Section 6033(e)(1) $2,000 in-house lobbying  
exception. An organization satisfies the $2,000 in-house  
lobbying exception if it:  
Examples of the types of transactions that are significant  
dispositions of net assets required to be reported on Schedule N  
(Form 990), Part II, include:  
1. Didn’t receive a waiver for proxy tax owed for the prior year;  
Taxable or tax-free sales or exchanges of exempt assets for  
cash or other consideration (such as a social club described  
in section 501(c)(7) selling land, or an exempt organization  
selling assets it had used to further its exempt purposes);  
Sales, contributions, or other transfers of assets to establish  
or maintain a partnership, joint venture, or corporation  
(for-profit or nonprofit), regardless of whether such sales or  
transfers are governed by section 721 or section 351,  
whether or not the transferor receives an ownership interest  
in exchange for the transfer;  
2. Didn’t make any political expenditures or foreign lobbying  
expenditures during the current tax year; and  
3. Incurred lobbying expenses during the current tax year  
consisting only of in-house direct lobbying expenses totaling  
$2,000 or less, but excluding any allocable overhead  
expenses.  
Definitions  
Sales of assets by a partnership or joint venture in which the  
exempt partner has an ownership interest;  
Grassroots lobbying. Refers to attempts to influence any  
segment of the general public regarding legislative matters or  
referendums.  
Transfers of assets under a reorganization in which the  
organization is a surviving entity; and  
Direct lobbying includes attempting to influence:  
A contraction of net assets resulting from a grant or  
charitable contribution of assets to another organization  
described in section 501(c)(3).  
Legislation through communication with legislators and  
other government officials, and  
The official actions or positions of covered executive branch  
An organization filing Form 990-EZ need not complete  
officials through direct communication.  
Schedule N (Form 990), Part II, for a transaction that isn’t  
a significant disposition of net assets.  
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Direct lobbying doesn’t include attempting to influence:  
The general public regarding legislative matters (grassroots  
lobbying).  
The following aren’t considered significant dispositions of net  
assets for purposes of Schedule N (Form 990), Part II.  
Other lobbying includes:  
Grassroots lobbying,  
Foreign lobbying,  
The change in composition of publicly traded securities held  
in an exempt organization’s passive investment portfolio.  
21  
2023 Instructions for Form 990-EZ  
       
Asset sales made in the ordinary course of the  
organization’s exempt activities to accomplish the  
organization’s exempt purposes, such as gross sales of  
inventory.  
Expenses of conducting polls, surveys, or other studies, or  
preparing papers or other material for use by such  
individual.  
Expenses of advertising, publicity, and fundraising for such  
individual.  
Grants or other assistance made in the ordinary course of  
the organization’s exempt activities to accomplish the  
organization’s exempt purposes, such as the regular  
charitable distributions of a United Way or other federated  
fundraising organization.  
Any other expense that has the primary effect of promoting  
public recognition or otherwise primarily accruing to the  
benefit of such individual.  
An organization is effectively controlled by a candidate or  
A decrease in the value of net assets due to market  
fluctuation in the value of assets held by the organization.  
Transfers to a disregarded entity of which the organization is  
the sole member.  
prospective candidate only if such individual has a continuing,  
substantial involvement in the day-to-day operations or  
management of the organization.  
A determination of whether the primary purpose of an  
organization is promoting the candidacy or prospective  
candidacy of an individual for public office is made on the basis  
of all the facts and circumstances. See section 4955 and  
Regulations section 53.4955.  
Line 37. Expenditures for Political Purposes  
Political organizations described in section 527 aren’t  
required to answer this question.  
A political expenditure is one intended to influence the  
selection, nomination, election, or appointment of anyone to a  
federal, state, or local public office, or office in a political  
organization, or the election of Presidential or Vice Presidential  
electors. It doesn’t matter whether the attempt succeeds.  
Use Form 4720 to figure and report these excise taxes.  
Line 38. Loans to or From Officers, Directors,  
Trustees, and Key Employees  
Enter the end-of-year unpaid balance of secured and unsecured  
loans made to or received from officers, directors, trustees, and  
key employees (as defined in Part IV, earlier). For example, if the  
organization borrowed $1,000 from one officer and loaned $500  
to another, none of which has been repaid, report $1,500 on  
line 38b.  
An expenditure includes a payment, distribution, loan,  
advance, deposit, or gift of money, or anything of value. It also  
includes a contract, promise, or agreement to make an  
expenditure, whether or not legally enforceable.  
All section 501(c) organizations. An exempt organization that  
isn’t a political organization must file Form 1120-POL, U.S.  
Income Tax Return for Certain Political Organizations, if it is  
treated as having political organization taxable income under  
section 527(f)(1).  
For loans outstanding at the end of the year, complete and  
attach Schedule L (Form 990), Part II. See the Instructions for  
Schedule L (Form 990).  
Report any interest expense paid to an officer, director,  
trustee, or key employee on line 16 (except for mortgage interest  
reportable on line 14) and any interest income paid by an officer,  
director, trustee, or key employee on line 8.  
If a section 501(c) organization establishes and maintains a  
section 527(f)(3) separate segregated fund, it is the fund's  
responsibility to file its own Form 1120-POL if the fund meets the  
Form 1120-POL filing requirements. Do not include the  
segregated fund's receipts, expenditures, and balance sheet  
items on the Form 990-EZ of the section 501(c) organization that  
establishes and maintains the fund. When answering question  
37 on its Form 990-EZ, the section 501(c) organization should  
disregard the political expenses and Form 1120-POL filing  
requirement of the segregated fund. However, when a section  
501(c) organization transfers its own funds to a separate  
segregated section 527(f)(3) fund for use as political expenses,  
the section 501(c) organization must report the transferred funds  
as its own political expenses on its Form 990-EZ.  
Line 39. Section 501(c)(7) Organizations  
Gross receipts test. See Appendix C, later, for a discussion of  
the gross receipts test for purposes of determining exemption  
under section 501(c)(7). This definition of gross receipts differs  
from the definition for purposes of header Item L, earlier, and  
determining whether the organization must file Form 990 or  
990-EZ.  
Line 39a. Include capital contributions, initiation fees, and  
unusual amounts of income not included in figuring gross  
receipts for the purpose of determining the exempt status of  
section 501(c)(7) organizations, as discussed in Appendix C,  
later.  
Section 501(c)(3) organizations. A section 501(c)(3)  
organization will lose its tax-exempt status if it engages in  
political activity.  
A section 501(c)(3) organization must pay a section 4955  
excise tax for any amount paid or incurred on behalf of, or in  
opposition to, any candidate for public office. The organization  
must pay an additional excise tax if it fails to correct the  
expenditure timely.  
A manager of a section 501(c)(3) organization who knowingly  
agrees to a political expenditure must pay a section 4955 excise  
tax, unless the agreement isn’t willful and there is reasonable  
cause. A manager who doesn’t agree to a correction of the  
political expenditure may have to pay an additional excise tax.  
Line 39b. Gross receipts for public use of club facilities are  
gross receipts (as defined above for 501(c)(7) exemption  
purposes) derived from the use of the organization's facilities by  
persons other than members, spouses of members, dependents  
of members, or guests of members.  
Investment income and Form 990-T. If a section 501(c)(7)  
organization qualifies as tax exempt under the gross receipts test  
described in Appendix C, then include the amount entered on  
line 39b of Form 990-EZ on the club's Form 990-T if the club is  
required to file Form 990-T. Investment income earned by a  
section 501(c)(7) organization isn’t tax-exempt income unless it  
is set aside for one or more of the following purposes: religious,  
charitable, scientific, literary, educational, or the prevention of  
cruelty to children or animals.  
If the combined amount of an organization's gross investment  
income and other unrelated business income is $1,000 or more,  
it must report the investment income and other unrelated  
business income on Form 990-T.  
When an organization promotes a candidate for public office  
(or is used or controlled by a candidate or prospective  
candidate), amounts paid or incurred for the following purposes  
are political expenditures.  
Remuneration to such individual (a candidate or prospective  
candidate) for speeches or other services.  
Travel expenses of such individual.  
22  
2023 Instructions for Form 990-EZ  
                       
Line 40d. Taxes Reimbursed by the Organization  
Nondiscrimination policy. A section 501(c)(7) organization  
isn’t exempt from income tax if any written policy statement,  
including the governing instrument and bylaws, allows  
discrimination on the basis of race, color, or religion.  
However, section 501(i) allows social clubs to retain their  
exemption under section 501(c)(7) even though their  
membership is limited (in writing) to members of a particular  
religion if the social club:  
Enter the amount of tax on line 40c that was reimbursed by the  
organization. Any reimbursement of the excise tax liability of a  
disqualified person or organization manager will be treated as an  
excess benefit unless:  
1. The organization treats the reimbursement as  
compensation during the year the reimbursement is made;  
and  
1. Is an auxiliary of a fraternal beneficiary society exempt  
under section 501(c)(8); and  
2. The total compensation to that person, including the  
reimbursement, is reasonable.  
2. Limits its membership to the members of a particular  
religion; or the membership limitation is:  
Line 40e. Tax on Prohibited Tax Shelter  
Transactions  
a. A good-faith attempt to further the teachings or  
principles of that religion, and  
Answer “Yes” if the organization was a party to a prohibited tax  
shelter transaction as described in section 4965(e) at any time  
during the organization's tax year. An organization that files Form  
990-EZ (other than a section 527 political organization) and that  
is a party to a prohibited tax shelter transaction must file Form  
8886-T, Disclosure by Tax-Exempt Entity Regarding Prohibited  
Tax Shelter Transaction, and may also have to file Form 4720  
and pay excise tax imposed by section 4965. For more  
b. Not intended to exclude individuals of a particular race  
or color.  
Line 40a. Section 501(c)(3) Organizations:  
Disclosure of Excise Taxes Imposed Under  
Section 4911, 4912, or 4955  
information, see the instructions for Forms 8886-T and 4720.  
Section 501(c)(3) organizations must disclose any excise tax  
imposed during the year under section 4911 (excess lobbying  
expenditures); 4912 (disqualifying lobbying expenditures); or,  
unless abated, 4955 (political expenditures). See sections 4962  
and 6033(b).  
Line 41. List of States  
List each state where the organization is filing a copy of this  
return in full or partial satisfaction of state filing requirements.  
Line 42a. Location of Books and Records  
Line 40b. Section 501(c)(3), 501(c)(4), and  
501(c)(29) Organizations: Disclosure of Section  
4958 Excess Benefit Transactions and Excise  
Taxes  
Provide the name of the person who possesses the  
organization's books and records. The organization isn’t required  
to provide the address or telephone number for the personal  
residence of an individual. The organization's address and  
phone number can be used instead, or the business address  
and telephone number of such individual.  
Answer “Yes” if the organization became aware, prior to filing this  
return, that it engaged in an excess benefit transaction with a  
disqualified person in the current tax year or in a prior year, and if  
the transaction hasn’t been reported on any of the organization's  
prior Forms 990 or 990-EZ.  
Line 42b. Foreign Financial Accounts  
Answer “Yes” if either item 1 or 2 below applies.  
1. At any time during the calendar year ending with or within  
the organization's tax year, the organization had an interest  
in, or signature or other authority over, a financial account in  
a foreign country (such as a bank account, securities  
account, or other financial account); and  
Sections 6033(b) and 6033(f) require section 501(c)(3) and  
501(c)(4) organizations to report the amount of taxes imposed  
under section 4958 (excess benefit transactions) involving the  
organization, unless abated, as well as any other information the  
Secretary may require concerning those transactions.  
a. The combined value of the accounts was more than  
$10,000 at any time during the calendar year; and  
b. The accounts weren’t with a U.S. military banking facility  
operated by a U.S. financial institution.  
If the organization answers “Yes,then complete and attach  
Schedule L (Form 990), Part I.  
An excess benefit transaction can have serious  
implications for the disqualified person that entered into  
the transaction with the organization, any organization  
TIP  
2. The organization owns more than 50% of the stock in any  
corporation that would answer “Yes” to item 1 above.  
managers that knowingly approved of the transaction, and the  
organization itself. A section 501(c)(3), 501(c)(4), or 501(c)(29)  
organization that becomes aware that it may have engaged in an  
excess benefit transaction should obtain competent advice  
regarding section 4958, pursue correction of any excess benefit,  
and take other appropriate steps to protect its interests with  
regard to such transaction and the potential impact it could have  
on the organization's continued exempt status. See Appendix E:  
Section 4958 Excess Benefit Transactions, later, for a discussion  
of section 4958, and Schedule L (Form 990), Part I, about  
reporting excess benefit transactions.  
If “Yes,enter the name of the foreign country or countries.  
Continue on Schedule O (Form 990) if more space is needed.  
If “Yes,file FinCEN Form 114, Report of Foreign Bank and  
Financial Accounts (FBAR), electronically with the Department  
of the Treasury using FinCEN's BSA E-Filing System. Because  
FinCEN Form 114 isn’t a tax form, don’t file it with Form 990-EZ.  
See FINCEN.gov for more information.  
Line 43. Section 4947(a)(1) Nonexempt  
Charitable Trusts  
A section 4947(a)(1) nonexempt charitable trust that has no  
taxable income under subtitle A can use Form 990-EZ to meet its  
section 6012 filing requirement by checking the box on line 43 (in  
which case Form 1041 isn’t required). In such case, enter on  
line 43 the total of exempt-interest dividends received or accrued  
(if reporting under the accrual method of accounting) during the  
Line 40c. Taxes Imposed on Organization  
Managers or Disqualified Persons  
Enter the amount of taxes imposed on organization managers  
and/or disqualified persons under sections 4912, 4955, and  
4958, unless abated.  
23  
2023 Instructions for Form 990-EZ  
                   
tax year. Such tax-exempt interest includes exempt-interest  
dividends received from a mutual fund or other regulated  
investment company as well as tax-exempt interest received  
directly.  
2. For which a donor or donor advisor gives advice about  
which individuals receive grants for travel, study, or other  
similar purposes if:  
a. The donor’s or donor advisor's advisory privileges are  
performed exclusively by such person in the donor’s or  
donor advisor's capacity as a committee member in  
which all of the committee members are appointed by  
the sponsoring organization;  
Section 4947(a)(1) nonexempt charitable trusts must  
complete all sections of the Form 990-EZ and schedules that  
501(c)(3) organizations must complete. All references to a  
section 501(c)(3) organization in the Form 990-EZ, schedules,  
and instructions include a section 4947(a)(1) trust (for instance,  
such a trust must complete Schedule A (Form 990)), unless  
expressly excepted.  
Trust fund recovery penalty. If certain excise, income,  
social security, and Medicare taxes that must be collected or  
withheld aren’t collected or withheld, or these taxes aren’t paid to  
the IRS, a trust fund recovery penalty may apply. The trust fund  
recovery penalty may be imposed on all persons (including  
volunteers) who the IRS determines were responsible for  
collecting, accounting for, and paying over these taxes, and who  
acted willfully in not doing so.  
This penalty doesn’t apply to volunteer unpaid members of  
any board of trustees or directors of a tax-exempt organization if  
these members are solely serving in an honorary capacity, don’t  
participate in the day-to-day or financial activities of the  
organization, and don’t have actual knowledge of the failure to  
collect, account for, and pay over these taxes. However, the  
preceding sentence doesn’t apply if it results in no person being  
liable for the penalty.  
b. No combination of donors or donor advisors directly or  
indirectly controls the committee; and  
c. All grants from the fund or account are awarded on an  
objective and nondiscriminatory basis following a  
procedure approved in advance by the board of  
directors of the sponsoring organization. The procedure  
must be designed to ensure that all grants meet the  
requirements of section 4945(g)(1), (2), or (3); or  
3. That the Secretary exempts from being treated as a donor  
advised fund because either such fund or account is  
advised by a committee not directly or indirectly controlled  
by the donor or donor advisor or such fund benefits a single  
identified charitable purpose. For example, see Notice  
2006-109, 2006-51 I.R.B. 1121, which is modified by Rev.  
Proc. 2009-32, 2009-28 I.R.B.142; and Rev. Proc. 2009-32  
is modified and superseded by Rev. Proc. 2011-33,  
2011-25 I.R.B. 887, which is modified and superseded by  
Rev. Proc. 2018-32, 2018-23 I.R.B. 739; and any future  
related guidance.  
The penalty is equal to the unpaid trust fund tax. See Pub. 15  
(Circular E) for more details, including the definition of  
responsible persons.  
A “donor advisor” is any person appointed or designated by a  
donor to advise a sponsoring organization on the distribution or  
investment of amounts held in the donor's donor advised fund or  
similar account.  
Line 44a. Donor Advised Funds  
A sponsoring organization of a donor advised fund must  
Line 44b. Hospital Facilities  
file Form 990 rather than Form 990-EZ, regardless of the  
!
CAUTION  
amount of its gross receipts or net assets.  
A sponsoring organization is any of the following types of  
organizations if it maintains one or more donor advised funds.  
If the organization operated one or more hospital facilities during  
the tax year, it must complete and file Form 990 and Schedule H  
(Form 990) and not Form 990-EZ.  
A “hospital facility” is a facility that is required to be licensed,  
registered, or similarly recognized by a state as a hospital. This  
includes a hospital that is operated through a disregarded entity  
or joint venture treated as a partnership for federal tax purposes.  
It doesn’t include hospitals that are located outside the United  
States. It also doesn’t include hospitals that are operated by  
entities organized as separate legal entities from the  
organization that are treated as corporations for federal tax  
purposes.  
1. A section 501(c)(3) public charity described in section  
509(a)(1), (2), or (3).  
2. A veterans' organization, organized in the United States or  
any of its territories, no part of the net earnings of which  
inures to the benefit of any private shareholder or individual,  
that meets the requirements to receive deductible  
contributions under section 170(c)(3).  
3. A domestic fraternal organization described in section  
501(c)(8) or (10) that uses charitable contributions  
exclusively for charitable purposes.  
The definition of “hospital” for Schedule A (Form 990),  
Part I, is different from the definition of “hospital facility”  
TIP  
for Schedule H (Form 990). See the Glossary in the  
4. A cemetery company described in section 501(c)(13).  
A “donor advised fund” is a fund or account:  
Form 990 instructions for the respective definitions.  
Lines 44c and 44d. Payments for Indoor Tanning  
Services  
1. That is separately identified by reference to contributions of  
a donor or donors,  
The organization should check “Yes” for line 44c if it received any  
payments during the year for indoor tanning services. “Indoor  
tanning services” are services employing any electronic product  
designed to incorporate one or more ultraviolet lamps and  
intended for the irradiation of an individual by ultraviolet  
radiation, with wavelengths in air between 200 and 400  
nanometers, to induce skin tanning.  
2. That is owned and controlled by a sponsoring organization,  
and  
3. Over which the donor or donor advisor has or reasonably  
expects to have advisory privileges in the distribution or  
investment of amounts held in the donor advised fund or  
account because of the donor's status as a donor.  
If an organization received a payment for services for indoor  
tanning services during the year, it must collect from the recipient  
of the services a tax equal to 10% of the amount paid for such  
service, whether paid by insurance or otherwise, and remit such  
tax quarterly to the IRS by filing Form 720, Quarterly Federal  
Excise Tax Return. If the organization filed Form 720 during the  
A donor advised fund doesn’t include any fund or account:  
1. That makes distributions only to a single identified  
organization or governmental entity; or  
24  
2023 Instructions for Form 990-EZ  
           
year, it should check “Yes” to line 44d. If it answers “No” to  
line 44d, it should explain in Schedule O (Form 990) why it didn’t  
file Form 720.  
Line 48. Schools  
Answer “Yes” and complete Schedule E (Form 990) if the  
organization checked the box on Schedule A (Form 990), Part I,  
line 2, indicating that it is a school.  
Line 45a. Section 512(b)(13) Controlled Entity  
Answer “Yes” if the organization had a controlled entity within the  
meaning of section 512(b)(13) during the tax year. A “controlled  
entity within the meaning of section 512(b)(13)” may be a stock  
or nonstock corporation, association, partnership, LLC, or trust  
of which the controlling organization owns more than 50% of:  
Line 49. Transfers to Exempt Non-Charitable  
Related Organizations  
Answer “Yes” if the organization made any transfer to a related  
organization that is an exempt organization other than a 501(c)  
(3) organization, such as a related 501(c)(4) organization or a  
related 527 political organization.  
The stock of a corporation (measured by voting power or  
value),  
The profits or capital interest in a partnership, or  
The beneficial interest in a trust or other entity.  
A transfer for this purpose is any transaction or arrangement  
in which the organization transferred something of value (cash,  
other assets, services, use of property, etc.) to the exempt  
non-charitable related organization, whether or not for adequate  
consideration. The organization can (but isn’t required to) explain  
the transfer in Schedule O (Form 990).  
For purposes of Form 990-EZ, a related organization is an  
organization (including a nonprofit organization, a stock  
corporation, a partnership or LLC, a trust, and a governmental  
unit or other governmental entity) that is in one or more of the  
following relationships to the filing organization at any time  
during the tax year.  
For the definition of “control” in this context, see section  
512(b)(13)(D) and Regulations section 1.512(b)-1(l)(4)  
(substituting “more than 50%” for “at least 80%” in the  
regulations, for purposes of this definition). For the definition of  
“control of a nonprofit organization,see the instructions for  
line 49, later.  
Line 45b. Transactions With a Section 512(b)  
(13) Controlled Entity  
A controlling organization of a controlled entity under section  
512(b)(13) must file Form 990 and Schedule R (Form 990),  
Related Organizations and Unrelated Partnerships, rather than  
Form 990-EZ, if the controlling organization either:  
Parent. An organization that controls the filing organization  
(see definition of “control,later).  
Subsidiary. An organization controlled by the filing  
organization.  
Brother/Sister. An organization controlled by the same  
person or persons that control the filing organization. However, if  
the filing organization is a trust that has a bank or financial  
institution trustee that is also the trustee of another trust, the  
other trust isn’t a brother/sister related organization of the filing  
organization on the ground of common control by the bank or  
financial institution trustee.  
1. Received or accrued from the controlled entity any interest,  
annuities, royalties, or rent, regardless of amount, during the  
tax year; or  
2. Engaged in another type of transaction (see the Instructions  
for Schedule R (Form 990) for a description of transactions)  
with the controlled entity, if the amounts involved during the  
tax year for such type of transaction exceeded $50,000.  
Supporting/Supported. An organization that claims to be at  
any time during the tax year, or that is classified by the IRS at any  
time during the tax year, as the following.  
The organization should check “Yes” to line 45b only if  
transactions with the controlled entity are described in  
!
A supporting organization of the filing organization within the  
meaning of section 509(a)(3), if the filing organization is a  
supported organization within the meaning of section 509(f)  
(3); or  
CAUTION  
(1) or (2) above. That organization should file Form 990  
and Schedule R (Form 990). If transactions with the controlled  
entity are not described in (1) or (2), the organization isn’t  
precluded from filing Form 990-EZ because of those  
transactions, and should check “No” to line 45b.  
A supported organization, if the filing organization is a  
supporting organization.  
For purposes of determining whether an organization is  
Line 46. Political Campaign Activities  
related, control exists in the following situations.  
Answer “Yes” and complete the applicable parts on Schedule C  
(Form 990), Part I, if the organization participated or intervened  
in (including the publishing of statements) any political campaign  
on behalf of (or in opposition to) any candidate for public office,  
directly or indirectly. See the Instructions for Schedule C (Form  
990) for a discussion of political activity.  
Control of a nonprofit organization (or other organization  
without owners or persons having beneficial interests,  
whether the organization is taxable or tax exempt). One or  
more persons (whether individuals or organizations) control a  
nonprofit organization if they have the power to remove and  
replace (or to appoint, elect, or approve or veto the appointment  
or election of, if such power includes a continuing power to  
appoint, elect, or approve or veto the appointment or election of,  
periodically or in the event of vacancies) a majority of the  
nonprofit organization’s directors or trustees, or a majority of  
members who elect a majority of the nonprofit organization’s  
directors or trustees.  
Part VI. Section 501(c)(3)  
Organizations  
All section 501(c)(3) organizations (including, for purposes of  
Form 990-EZ, section 4947(a)(1) nonexempt charitable trusts)  
must complete Part VI.  
Such power can be exercised directly by a parent  
organization through one or more of the parent organization’s  
officers, directors, trustees, or agents acting in their capacity as  
officers, directors, trustees, or agents of the parent organization.  
Also, a parent organization controls a subsidiary nonprofit  
organization if a majority of the subsidiary’s directors or trustees  
are trustees, directors, officers, employees, or agents of the  
parent.  
Line 47. Lobbying Activities  
Answer “Yes” and complete Schedule C (Form 990), Part II, if the  
organization engaged in lobbying activities or had a section  
501(h) election in effect during the tax year. All section 501(c)(3)  
organizations that had a section 501(h) election in effect during  
the tax year must complete Schedule C (Form 990), Part II-A,  
regardless of whether they engaged in lobbying activities during  
the tax year. See the Instructions for Schedule C (Form 990) for  
a discussion of lobbying activities.  
Control of a stock corporation. One or more persons  
(whether individuals or organizations) control a stock corporation  
25  
2023 Instructions for Form 990-EZ  
             
if they own more than 50% of the stock (by voting power or  
value) of the corporation.  
To determine whether Sam is to be listed as among the five  
highest compensated employees, Sam's compensation in  
column (c) would be $82,000, the amount reportable in box 5 of  
Form W-2 consisting of the $80,000 salary (including Sam’s  
contributions to the qualified plans) and the $2,000 bonus.  
Sam's compensation in column (d) would be $15,000, consisting  
of the organization's payments of $5,000 to the retirement plan  
and $10,000 to the health plan. Sam wouldn’t report the $5,000  
in nontaxable family educational benefits in column (e) because  
it is excluded under the $10,000-per-item exception for column  
(e). Thus, Sam's total compensation of $97,000 wouldn’t place  
Sam among the five highest compensated employees over  
$100,000.  
Control of a partnership or LLC. One or more persons  
control a partnership if they own more than 50% of the profits or  
capital interests in the partnership (including an LLC treated as a  
partnership or disregarded entity for federal tax purposes,  
regardless of the designation under state law of the ownership  
interests as stock, membership interests, or otherwise). A  
person also controls a partnership if the person is a managing  
partner or managing member of a partnership or LLC that has  
three or fewer managing partners or managing members  
(regardless of which partner or member has the most actual  
control), or if the person is a general partner in a limited  
partnership that has three or fewer general partners (regardless  
of which partner has the most actual control). For this purpose, a  
“managing partner” is a partner designated as such under the  
partnership agreement, or regularly engaged in the management  
of the partnership even though not so designated.  
See Pub. 525 for more information.  
Line 51. Five Highest Compensated  
Independent Contractors Over $100,000  
Complete this table for the five highest compensated  
independent contractors that received more than $100,000 in  
compensation for services, whether professional services or  
other services, from the organization. On line 51d, enter the  
number of other independent contractors with annual  
compensation over $100,000 that aren’t individually listed.  
Control of a trust with beneficial interests. One or more  
persons control a trust if they own more than 50% of the  
beneficial interests in the trust. A person’s beneficial interest in a  
trust shall be determined in proportion to that person’s actuarial  
interest in the trust as of the end of the tax year.  
Control can be indirect. For example, if the filing organization  
controls Entity A, which in turn controls Entity B, the filing  
organization will be treated as controlling Entity B. To determine  
indirect control through constructive ownership of a corporation,  
rules under section 318 apply. Similar principles apply for  
purposes of determining constructive ownership of another entity  
(a partnership or trust). If an entity X controls an entity treated as  
a partnership by being one of three or fewer partners or  
members, then an organization that controls X also controls the  
partnership.  
Independent contractors include organizations as well as  
individuals and can include professional fundraisers, law firms,  
accounting firms, publishing companies, management  
companies, and investment management companies. Do not  
report public utilities or insurance providers as independent  
contractors. See Pub. 1779, Independent Contractor or  
Employee, and Pub. 15-A, Employer's Supplemental Tax Guide,  
for distinguishing employees from independent contractors.  
The organization must use the calendar year ending with or  
within its tax year in determining its five highest compensated  
independent contractors and reporting their compensation in  
such year on line 51.  
See Regulations sections 301.7701-2, -3, and -4 for more  
information on classification of corporations, partnerships,  
disregarded entities, and trusts.  
Column (c)—Compensation. Enter the amount of  
compensation the organization paid, whether reported in box 1  
of Form 1099-NEC and/or box 6 of Form 1099-MISC or paid  
under the parties’ agreement or applicable state law, for the  
calendar year ending with or within the organization’s tax year.  
Otherwise, report the amount paid under the parties' agreement  
or applicable state law.  
Line 50. Five Highest Compensated Employees  
Over $100,000  
Complete this table for the five employees (other than officers,  
directors, trustees, and key employees as defined in the Part IV  
instructions, earlier) with the highest annual compensation over  
$100,000. On line 50f, enter the number of other employees  
(other than officers, directors, trustees, and key employees) with  
annual compensation over $100,000 who aren’t individually  
listed.  
Forms 1099-NEC and 1099-MISC aren’t always required  
to be issued for payments to an independent contractor.  
TIP  
Compensation includes fees and similar payments to  
independent contractors but not reimbursement of expenses.  
However, for this purpose, the organization must report the gross  
payment to the independent contractor that includes expenses  
and fees if the expenses aren’t separately reported to the  
organization.  
A fiscal-year organization must use the calendar year ending  
within its tax year to determine its five highest compensated  
employees over $100,000, and to report the compensation.  
Combine the compensation includible in Part VI, columns (c),  
(d), and (e), in determining whether compensation exceeds  
$100,000 for the calendar year.  
Signature Block  
See the Part IV instructions, earlier, for more information on  
compensation reporting and for completing table columns (a)  
through (e) of line 50, and for information on the  
The return must be signed by the current president, vice  
president, treasurer, assistant treasurer, chief accounting officer,  
or other corporate officer (such as tax officer) who is authorized  
to sign as of the date this return is filed. A receiver, trustee, or  
assignee must sign any return any one of them file for a  
corporation or association. See Regulations section 1.6012-3(b)  
(4). For a trust, the authorized trustee(s) must sign.  
$10,000-per-item exception for column (e).  
Example. Sam isn’t a key employee. The organization uses  
a calendar tax year. During the year, Sam received a salary of  
$80,000 and a $2,000 bonus. Sam contributed $5,000 of the  
salary on a pre-tax basis to a qualified defined-contribution  
retirement plan, and received a matching employer contribution  
of $5,000 from the organization. Sam contributed another $5,000  
of the salary on a pre-tax basis to a qualified health plan. Sam  
received from the employer nontaxable health benefits for self  
and family of $10,000, and nontaxable family educational  
benefits of $5,000.  
Paid Preparer  
Generally, anyone who is paid to prepare the return must sign  
the return, list the preparer taxpayer identification number  
(PTIN), and fill in the other blanks in the Paid Preparer Use Only  
area. An employee of the filing organization isn’t a paid preparer.  
26  
2023 Instructions for Form 990-EZ  
           
The paid preparer must:  
Sign the return in the space provided for the preparer's  
signature;  
Appendix of Special Instructions to  
Form 990-EZ Contents  
Enter the preparer information (including the preparer’s PTIN  
and the preparer firm’s EIN, if applicable); and  
Give a copy of the return to the organization.  
A Exempt Organizations Reference Chart  
B How To Determine Whether an Organization's Gross  
Receipts Are Normally $50,000 (or $5,000) or Less  
C Special Gross Receipts Tests for Determining  
Exempt Status of Section 501(c)(7) and Section  
501(c)(15) Organizations  
Any paid preparer can apply for and obtain a PTIN online at  
IRS.gov/PTIN or by filing Form W-12, IRS Paid Preparer Tax  
Identification Number (PTIN) Application and Renewal.  
Enter the paid preparer’s PTIN, not the social security  
number (SSN), in the “PTIN” box in the paid preparer’s  
!
CAUTION  
block. The IRS won’t redact the paid preparer’s SSN if  
such SSN is entered on the paid preparer’s block. Because Form  
990-EZ is a publicly disclosable document, any information  
entered in this block will be publicly disclosed (see Appendix D).  
D Public Inspection of Returns  
E Section 4958 Excess Benefit Transactions  
F Forms and Publications To File or Use  
G Use of Form 990 or 990-EZ To Satisfy State  
Reporting Requirements  
Note. A paid preparer may sign original or amended returns by  
rubber stamp, mechanical device, or computer software  
program. Also, facsimile signatures are authorized.  
H Contributions  
Paid Preparer Authorization  
On the last line of Form 990-EZ, check “Yes” if the IRS can  
contact the paid preparer who signed the return to discuss the  
return. This authorization applies only to the individual whose  
signature appears in the Paid Preparer Use Only section of Form  
990-EZ. It doesn’t apply to the firm, if any, shown in that section.  
By checking this box “Yes,the organization is authorizing the  
IRS to contact the paid preparer to answer any questions that  
may arise during the processing of the return. The organization is  
also authorizing the paid preparer to:  
Give the IRS any information that is missing from the return;  
Call the IRS for information about the processing of the  
return; and  
Respond to certain IRS notices about math errors, offsets,  
and return preparation.  
The organization isn’t authorizing the paid preparer to bind  
the organization to anything or otherwise represent the  
organization before the IRS.  
The authorization will automatically end no later than the due  
date (excluding extensions) for filing the organization's 2024  
Form 990-EZ. If the organization wants to expand the paid  
preparer's authorization or revoke the authorization before it  
ends, see Pub. 947, Practice Before the IRS and Power of  
Attorney.  
Check “No” if the IRS is to contact the organization at the  
address or telephone number listed in the heading, rather than  
the paid preparer.  
27  
2023 Instructions for Form 990-EZ  
         
Appendix A: Exempt Organizations Reference  
Chart  
Type of Organization  
I.R.C. Section  
State-Sponsored Organizations  
Providing Health Coverage for  
High-Risk Individuals  
501(c)(26)  
EO Reference Chart  
State-Sponsored Workmen's  
Compensation and Insurance and  
Reinsurance Organizations  
501(c)(27)  
To determine how the Instructions for Form 990-EZ apply to the  
organization, an organization must know the Code section under  
which the organization is exempt.  
National Railroad Retirement  
Investment Trust  
501(c)(28)  
501(c)(29)  
Type of Organization  
I.R.C. Section  
Qualified Nonprofit Health Insurance  
Issuers  
Corporations Organized Under Act of  
Congress  
501(c)(1)  
Religious and Apostolic Associations  
501(d)  
501(e)  
Title Holding Corporations  
501(c)(2)  
501(c)(3)  
Cooperative Hospital Service  
Organizations  
Charitable, Religious, Educational,  
Scientific, etc., Organizations  
Cooperative Service Organizations of  
Operating Educational Organizations  
501(f)  
Civic Leagues and Social Welfare  
Organizations  
501(c)(4)  
501(c)(5)  
Amateur Sports Organizations  
Childcare Organizations  
Charitable Risk Pools  
501(j)  
501(k)  
501(n)  
527  
Labor, Agricultural, and Horticultural  
Organizations  
Business Leagues, etc.  
501(c)(6)  
501(c)(7)  
Social and Recreation Clubs  
Political Organizations  
Fraternal Beneficiary and Domestic  
Fraternal Societies and Associations  
501(c)(8) and (c)(10)  
Appendix B: How To Determine Whether an  
Organization's Gross Receipts Are Normally  
$50,000 (or $5,000) or Less  
Voluntary Employees' Beneficiary  
Associations  
501(c)(9)  
501(c)(11)  
501(c)(12)  
Teachers' Retirement Fund  
Associations  
To figure whether an organization has to file Form 990-EZ (or  
Form 990), apply the $50,000 (or $5,000) gross receipts test  
(below) using the following definition of gross receipts and  
information in Figuring Gross Receipts, later.  
Benevolent Life Insurance  
Associations, Mutual Ditch or  
Irrigation Companies, Mutual or  
Cooperative Telephone Companies,  
etc.  
Gross Receipts  
Cemetery Companies  
501(c)(13)  
501(c)(14)  
Gross receipts are the total amounts the organization received  
from all sources during its annual tax year (including short  
years), without subtracting any costs or expenses.  
State-Chartered Credit Unions,  
Mutual Reserve Funds, etc.  
Insurance Companies or Associations  
Other Than Life  
501(c)(15)  
501(c)(16)  
Do not use the definition of gross receipts described in  
Appendix C to figure gross receipts for this purpose. The  
!
CAUTION  
Appendix C tests are limited to determining the  
Cooperative Organizations To  
Finance Crop Operations  
tax-exempt status of section 501(c)(7) and 501(c)(15)  
organizations.  
Supplemental Unemployment Benefit  
Trusts  
501(c)(17)  
Gross receipts when acting as an agent. If a local chapter of  
a section 501(c)(8) fraternal organization collects insurance  
premiums for its parent lodge and merely sends those premiums  
to the parent without asserting any right to use the funds or  
otherwise deriving any benefit from them, the local chapter  
doesn’t include the premiums in its gross receipts. The parent  
lodge reports them instead. The same treatment applies in other  
situations in which one organization collects funds merely as an  
agent for another.  
Employee-Funded Pension Trusts  
(created before June 25, 1959)  
501(c)(18)  
Organizations of Past or Present  
Members of the Armed Forces  
501(c)(19) and (c)(23)  
Black Lung Benefit Trusts  
501(c)(21)  
501(c)(22)  
501(c)(24)  
Withdrawal Liability Payment Funds  
Trusts Described in Section 4049 of  
the Employer Retirement Income  
Security Act  
Figuring Gross Receipts  
Title Holding Corporations or Trusts  
501(c)(25)  
Figure gross receipts for Forms 990 and 990-EZ as follows.  
Form 990. Gross receipts are the sum of lines 6b (both  
columns), 7b (both columns), 8b, 9b, 10b, and 12 (column A) of  
Form 990, Part VIII.  
Form 990-EZ. Gross receipts are the sum of lines 5b, 6c, 7b,  
and 9 of Form 990-EZ, Part I.  
Example. Organization Elm reported $50,000 as total  
revenue on line 9 of its Form 990-EZ. Elm added back the costs  
and expenses it had deducted on lines 5b ($2,000), 6c ($1,500),  
28  
2023 Instructions for Form 990-EZ  
   
and 7b ($500) to its total revenue of $50,000 and determined  
that its gross receipts for the tax year were $54,000.  
Dues;  
Assessments; and  
Investment income (such as dividends, rents, and similar  
receipts), and normal recurring capital gains on investments.  
$50,000 Gross Receipts Test  
Gross receipts for this purpose don’t include:  
Capital contributions (see Regulations section 1.118-1),  
Initiation fees, or  
To determine whether an organization's gross receipts are  
normally $50,000 or less, apply the following test. An  
organization's gross receipts are considered normally to be  
$50,000 or less if the organization is:  
Unusual amounts of income (such as the sale of the  
clubhouse).  
1. Up to a year old and has received, or donors have pledged  
to give, $75,000 or less during its first tax year;  
College fraternities or sororities or other organizations  
that charge membership initiation fees, but not annual  
!
CAUTION  
dues, must include initiation fees in their gross receipts.  
2. Between 1 and 3 years old and averaged $60,000 or less in  
gross receipts during each of its first 2 tax years; or  
3. Three years old or more and averaged $50,000 or less in  
gross receipts for the immediately preceding 3 tax years  
(including the year for which the return would be filed).  
Section 501(c)(15)  
If any section 501(c)(15) insurance company (other than life  
insurance) meets both parts of the following test, then the  
company can file Form 990 (or Form 990-EZ, if applicable).  
If the organization's gross receipts are normally $50,000 or  
less, it must submit Form 990-N if it chooses not to file Form 990  
or 990-EZ. In general, organizations excepted from filing Form  
990 or 990-EZ because of low gross receipts must submit Form  
990-N. See the filing exceptions described in General  
Instructions B, earlier.  
1. The company's gross receipts must be equal to or less than  
$600,000.  
2. The company's premiums must be more than 50% of its  
gross receipts.  
If the company didn’t meet this test and the company is a  
mutual insurance company, then it must meet the Alternate test  
to qualify to file Form 990 (or Form 990-EZ, if applicable).  
Insurance companies that don’t qualify as tax exempt must file  
Form 1120-PC, U.S. Property and Casualty Insurance Company  
Income Tax Return; or Form 1120, U.S. Corporation Income Tax  
Return, as taxable entities for the year. See Notice 2006-42,  
2006-19 I.R.B. 878, available at IRS.gov/irb/2006-19_IRB/  
$5,000 Gross Receipts Test  
To determine whether an organization's gross receipts are  
normally $5,000 or less, apply the following test. An  
organization's gross receipts are considered normally to be  
$5,000 or less if the organization is:  
1. Up to a year old and has received, or donors have pledged  
to give, $7,500 or less during its first tax year;  
Alternate test. If any section 501(c)(15) insurance company  
(other than life insurance) is a mutual insurance company and it  
didn’t meet the above test, then the company must meet both  
parts of the following alternate test.  
2. Between 1 and 3 years old and averaged $6,000 or less in  
gross receipts during each of its first 2 tax years; or  
3. Three years old or more and averaged $5,000 or less in  
gross receipts for the immediately preceding 3 tax years  
(including the year for which the return would be filed).  
1. The company's gross receipts must be equal to or less than  
$150,000.  
Appendix C: Special Gross Receipts Tests for  
Determining Exempt Status of Section 501(c)(7)  
and Section 501(c)(15) Organizations  
2. The company's premiums must be more than 35% of its  
gross receipts.  
If the company doesn’t meet either test, then it must file Form  
1120 or 1120-PC (if the company isn’t entitled to insurance  
reserves) instead of Form 990 or 990-EZ.  
Section 501(c)(7) organizations (social clubs) and 501(c)(15)  
organizations (insurance companies) apply the same gross  
receipts test as other organizations to determine whether they  
must file Form 990 or 990-EZ. However, section 501(c)(7) and  
section 501(c)(15) organizations are also subject to separate  
gross receipts tests to determine if they qualify as tax exempt for  
the tax year. The following tests use a special definition of gross  
receipts for purposes of determining whether these  
The alternate test doesn’t apply if any employee of the  
mutual insurance company or a member of the  
!
CAUTION  
employee's family is an employee of another company  
that is exempt under section 501(c)(15) (or would be exempt if  
this provision didn’t apply).  
organizations are exempt for a particular tax year.  
Gross receipts. To determine whether a section 501(c)(15)  
organization satisfies either of the above tests described in  
Appendix C, figure gross receipts by adding:  
Section 501(c)(7)  
1. Premiums (including deposits and assessments) without  
reduction for return premiums or premiums paid for  
reinsurance;  
A section 501(c)(7) organization can receive up to 35% of its  
gross receipts, including investment income, from sources  
outside its membership and remain tax exempt. Part of the 35%  
(up to 15% of gross receipts) can be from public use of a social  
club's facilities.  
2. Gross investment income of a non-life insurance company  
(as described in section 834(b)); and  
3. Other items that are included in the filer's gross income  
under subchapter B, chapter 1, subtitle A, of the Code.  
“Gross receipts,” for purposes of determining the tax-exempt  
status of section 501(c)(7) organizations, are the club's income  
from its usual activities and include:  
This definition doesn’t, however, include contributions to  
capital. For more information, see Notice 2006-42.  
Charges;  
Admissions;  
Membership fees;  
29  
2023 Instructions for Form 990-EZ  
   
Premiums. Premiums consist of all amounts received as a  
result of entering into an insurance contract. They are reported  
on Form 990, Part VIII, line 2, or on Form 990-EZ, Part I, line 2.  
Anti-abuse rule. The anti-abuse rule, found in section 501(c)  
(15)(C), explains how gross receipts (including premiums) from  
all members of a controlled group are aggregated in figuring the  
tests described earlier.  
A return, report, notice, or exemption application can be  
inspected at an IRS office free of charge. Copies of these items  
can also be obtained through the organization as discussed in  
the following section.  
Note. The publicly available data on electronically filed Forms  
990 is now available in a machine-readable format through  
Amazon Web Services (AWS). The publicly available data  
doesn't include donor information or other personally identifiable  
information.  
Appendix D: Public Inspection of Returns  
Some members of the public rely on Form 990 or 990-EZ as the  
primary or sole source of information about a particular  
organization. How the public perceives an organization in such  
cases may be determined by the information presented on its  
returns.  
Through the Organization  
Public inspection and distribution of certain returns of un-  
related business income. Section 501(c)(3) organizations that  
are required to file Form 990-T after August 17, 2006, must make  
Form 990-T available for public inspection under section 6104(d)  
(1)(A)(ii).  
An organization's completed Form 990 or 990-EZ is available  
for public inspection as required by section 6104. Schedule B  
(Form 990) is open for public inspection for section 527  
organizations filing Form 990 or 990-EZ, and for organizations  
filing Form 990-PF. For other organizations that file Form 990 or  
990-EZ, the names and addresses of contributors listed on  
Schedule B (Form 990) aren’t required to be made available for  
public inspection. The instructions for Schedule B (Form 990)  
describe which filers for Form 990-EZ are not required to provide  
contributor names and addresses. All other information reported  
on Schedule B (Form 990), including the amount of  
Public inspection and distribution of returns and reports  
for a political organization. Section 527 political  
organizations required to file Form 990 or 990-EZ must, in  
general, make their Form 8871, Political Organization Notice of  
Section 527 Status; Form 8872, Political Organization Report of  
Contributions and Expenditures; Form 990; or Form 990-EZ  
available for public inspection in the same manner as annual  
information returns of section 501(c) organizations. See Public  
inspection and distribution of applications for tax exemption and  
annual information returns of tax-exempt organizations next.  
Generally, Forms 8871 and 8872 are available for inspection and  
printing in the Charities & Nonprofits section of the IRS website  
contributions, the description of noncash contributions, and any  
other information, is required to be made available for public  
inspection unless it clearly identifies the contributor. Form 990-T  
filed after August 17, 2006, by a section 501(c)(3) organization to  
report any unrelated business income is also available for public  
inspection and disclosure.  
A section 527 political organization (and an organization  
filing Form 990-PF) must disclose their Schedule B  
(Form 990). See the Instructions for Schedule B (Form  
TIP  
Note. Any annual return required to be filed electronically under  
section 6033(n) will be made available by the Secretary to the  
public as soon as practicable in a machine-readable format.  
990). The penalties discussed in General Instructions G also  
apply to section 527 political organizations (Rev. Rul. 2003-49,  
2003-20 I.R.B. 903).  
Through the IRS  
Public inspection and distribution of applications for tax  
exemption and annual information returns of tax-exempt  
organizations. Under Regulations sections 301.6104(d)-1  
through 3, a tax-exempt organization must:  
Use Form 4506-A to request a copy of an exempt or political  
organization's return, report, notice, or exemption application.  
The IRS can provide electronic copies of exempt organization  
returns. Requesters can order the complete set (for example, all  
Forms 990 and 990-EZ or all Forms 990-PF filed for a year) or a  
partial set by state or by month. Complete information, including  
the cost, is available on the IRS website. Search Copies of EO  
Make its application for recognition of exemption and its  
annual information returns available for public inspection  
without charge at its principal, regional, and district offices  
during regular business hours;  
Make each annual information return available for a period of  
3 years beginning on the date the return is required to be  
filed (determined with regard to any extension of time for  
filing) or is actually filed, whichever is later; and  
The IRS generally can’t disclose portions of an exemption  
application relating to trade secrets, etc. The IRS can, however,  
disclose the names and addresses of contributors of section 527  
organizations filing Form 990 or 990-EZ and for organizations  
that file Form 990-PF. For other organizations that file Form 990  
or 990-EZ, the names and addresses of contributors aren’t  
required to be made available for public inspection. See the  
Instructions for Schedule B (Form 990) for more information  
about the disclosure of that schedule.  
Provide a copy without charge (for Form 990-T, this  
requirement applies only to Forms 990-T filed after August  
17, 2006), other than a reasonable fee for reproduction and  
actual postage costs, of all or any part of any application or  
return required to be made available for public inspection to  
any individual who makes a request for such copy in person  
or in writing (except as provided in Regulations sections  
301.6104(d)-2 and (d)-3).  
Definitions  
Form 990-T must be made available for public inspection by  
both the IRS and section 501(c)(3) organizations under Notice  
2008-49, 2008-20 I.R.B. 979.  
Tax-exempt organization is any organization that is described  
in section 501(c) or (d) and is exempt from taxation under  
section 501(a). The term “tax-exempt organization” also includes  
any section 4947(a)(1) nonexempt charitable trust or nonexempt  
private foundation that is subject to the reporting requirements of  
section 6033.  
A section 527 organization's Form 990 or 990-EZ can only be  
requested for tax years beginning after June 30, 2000.  
A private foundation's Form 990-PF can only be requested for  
tax years beginning after March 13, 2000.  
30  
2023 Instructions for Form 990-EZ  
         
Application for tax exemption includes:  
Any prescribed application form (such as Form 1023,  
1023-EZ, 1024, or 1024-A),  
Special Rules Relating to Public Inspection  
Permissible conditions on public inspection. A  
tax-exempt organization:  
All documents and statements the IRS requires an applicant  
to file with the form,  
Can have an employee present in the room during an  
inspection;  
Any statement or other supporting document submitted in  
support of the application, and  
Must allow the individual conducting the inspection to take  
notes freely during the inspection; and  
Any letter or other document issued by the IRS concerning  
the application.  
Must allow the individual to photocopy the document at no  
charge, if the individual provides photocopying equipment at  
the place of inspection.  
Application for tax exemption does not include:  
Any application for tax exemption filed before July 15, 1987,  
unless the organization filing the application had a copy of  
the application on July 15, 1987;  
Organizations that don’t maintain permanent offices. A  
tax-exempt organization with no permanent office:  
Must make its application for tax exemption and its annual  
information returns available for inspection at a reasonable  
location of its choice;  
In the case of a tax-exempt organization other than a private  
foundation, the name and address of any contributor to the  
organization; or  
Must permit public inspection within a reasonable amount of  
time after receiving a request for inspection (normally not  
more than 2 weeks) and at a reasonable time of day;  
Can mail, within 2 weeks of receiving the request, a copy of  
its application for tax exemption and annual information  
returns to the requester instead of allowing an inspection;  
and  
Any material that isn’t available for public inspection under  
section 6104.  
If there is no prescribed application form, see  
Regulations section 301.6104(d)-1(b)(3)(ii).  
!
CAUTION  
Can charge the requester for copying and actual postage  
costs only if the requester consents to the charge.  
Annual information return includes:  
An exact copy of the Form 990 or 990-EZ filed by a  
tax-exempt organization as required by section 6033,  
Any amended return the organization files with the IRS after  
the date the original return is filed (both the original and  
amended return are subject to the public inspection  
requirements), and  
An organization that has a permanent office, but has no office  
hours, or very limited hours during certain times of the year, must  
make its documents available during those periods when office  
hours are limited, or not available, as though it were an  
organization without a permanent office.  
An exact copy of Form 990-T if one is filed by a 501(c)(3)  
organization.  
Special Rules Relating to Copies  
Time and place for providing copies in response to  
The copy must include all information furnished to the IRS on  
requests made in person. A tax-exempt organization must:  
Form 990, 990-EZ, or 990-T, as well as all schedules,  
attachments, and supporting documents, except for the name  
and address of any contributor to the organization. See the  
Instructions for Schedule B (Form 990). However, schedules,  
attachments, and supporting documents filed with Form 990-T  
that don’t relate to the imposition of unrelated business income  
tax aren’t required to be made available for public inspection and  
copying. See Notice 2008-49.  
Provide copies of required documents under section  
6104(d) in response to a request made in person at its  
principal, regional, and district offices during regular  
business hours; and  
Provide such copies to a requester on the day the request is  
made, except for unusual circumstances (see next).  
Unusual circumstances. In the case of an in-person  
request, where unusual circumstances exist so that fulfilling the  
request on the same business day causes an unreasonable  
burden to the tax-exempt organization, the organization must  
provide the copies no later than the next business day following  
the day that the unusual circumstances cease to exist, or the fifth  
business day after the date of the request, whichever occurs  
first.  
Annual returns more than 3 years old. An annual  
information return doesn’t include any return after the expiration  
of 3 years from the date the return is required to be filed  
(including any extension of time that has been granted for filing  
such return) or is actually filed, whichever is later.  
If an organization files an amended return, however, the  
amended return must be made available for a period of 3 years  
beginning on the date it is filed with the IRS.  
Local or subordinate organizations. For rules relating to  
annual information returns of local or subordinate organizations,  
see Regulations section 301.6104(d)-1(f)(2).  
Regional or district offices. A regional or district office is  
any office of a tax-exempt organization, other than its principal  
office, that has paid employees, whether part time or full time,  
whose aggregate number of paid hours a week are normally at  
least 120.  
Unusual circumstances include:  
Requests received that exceed the organization's daily  
capacity to make copies;  
Requests received shortly before the end of regular  
business hours that require an extensive amount of copying;  
or  
Requests received on a day when the organization's  
managerial staff capable of fulfilling the request is  
conducting special duties, such as student registration or  
attending an off-site meeting or convention, rather than its  
regular administrative duties.  
A site isn’t considered a regional or district office, however, if:  
The only services provided at the site further exempt  
purposes (such as day care, health care, or scientific or  
medical research); and  
Agents for providing copies. For rules relating to use of  
agents to provide copies, see Regulations sections  
301.6104(d)-1(d)(1)(iii) and 1(d)(2)(ii)(C).  
Request for copies in writing. A tax-exempt organization  
must honor a written request for a copy of documents (or the  
requested part) required under section 6104(d) if the request:  
The site doesn’t serve as an office for management staff,  
other than managers who are involved solely in managing  
the exempt function activities at the site.  
1. Is addressed to a principal, regional, or district office of the  
organization, and delivered by mail, electronic mail,  
31  
2023 Instructions for Form 990-EZ  
           
facsimile, or a private delivery service, as defined in section  
7502(f); and  
providing copies of its application for tax exemption and annual  
information returns.  
A regional or district office isn’t required, however, to make its  
annual information return available for inspection or to provide  
copies until 30 days after the date the return is required to be  
filed (including any extension of time that is granted for filing  
such return) or is actually filed, whichever is later.  
2. Sets forth the address to which the copy of the documents  
should be sent.  
Time and Manner of Fulfilling Written Requests  
IF the organization...  
THEN the organization...  
receives a written request for a must mail the copy of the requested  
Documents Provided by Local and Subordinate  
Organizations  
copy  
documents (or the requested parts) within 30  
days from the date it receives the request.  
Applications for tax exemption. Except as otherwise  
provided, a tax-exempt organization that didn’t file its own  
application for tax exemption (because it is a local or subordinate  
organization covered by a group exemption letter) must, upon  
request, make available for public inspection, or provide copies  
of, the application submitted to the IRS by the central or parent  
organization to obtain the group exemption letter and those  
documents that were submitted by the central or parent  
organization to include the local or subordinate organization in  
the group exemption letter.  
mails the copy of the  
requested document  
is deemed to have provided the copy on the  
postmark date or private delivery mark (if  
sent by certified or registered mail, the date  
of registration or the date of the postmark on  
the sender's receipt).  
requires payment in advance  
is required to provide the copies within 30  
days from the date it receives payment.  
receives a request or payment is deemed to have received it 7 days after the  
by mail  
date of the postmark, absent evidence to the  
contrary.  
However, if the central or parent organization submits to the  
IRS a list or directory of local or subordinate organizations  
covered by the group exemption letter, the local or subordinate  
organization is required to provide only the application for the  
group exemption ruling and the pages of the list or directory that  
specifically refer to it. The local or subordinate organization must  
permit public inspection, or comply with a request for copies  
made in person, within a reasonable amount of time (normally  
not more than 2 weeks) after receiving a request made in person  
for public inspection or copies and at a reasonable time of day.  
See Regulations section 301.6104(d)-1(f) for further information.  
Annual information returns. A local or subordinate  
receives a request transmitted is deemed to have received it the day the  
by electronic mail or facsimile request is transmitted successfully.  
receives a written request  
without payment or with an  
insufficient payment, when  
payment in advance is required  
must notify the requester of the prepayment  
policy and the amount due within 7 days from  
the date of the request's receipt.  
receives consent from an  
individual making a request  
can provide a copy of the requested  
document exclusively by electronic mail (the  
material is provided on the date the  
organization successfully transmits the  
electronic mail).  
organization that doesn’t file its own annual information return  
(because it is affiliated with a central or parent organization that  
files a group return) must, upon request, make available for  
public inspection, or provide copies of, the group returns filed by  
the central or parent organization.  
However, if the group return includes separate schedules for  
each local or subordinate organization included in the group  
return, the local or subordinate organization receiving the  
request can omit any schedules relating only to other  
organizations included in the group return.  
The local or subordinate organization must permit public  
inspection, or comply with a request for copies made in person,  
within a reasonable amount of time (normally not more than 2  
weeks) after receiving a request made in person for public  
inspection or copies and at a reasonable time of day.  
In a case where the requester seeks inspection, the local or  
subordinate organization can mail a copy of the applicable  
documents to the requester within the same time period instead  
of allowing an inspection. In such a case, the organization can  
charge the requester for copying and actual postage costs only if  
the requester consents to the charge.  
If the local or subordinate organization receives a written  
request for a copy of its annual information return, it must fulfill  
the request by providing a copy of the group return in the time  
and manner specified in Request for copies in writing, earlier.  
The requester has the option of requesting from the central or  
parent organization, at its principal office, inspection or copies of  
group returns filed by the central or parent organization. The  
central or parent organization must fulfill such requests in the  
time and manner specified in Special Rules Relating to Public  
Inspection and Special Rules Relating to Copies, earlier.  
Failure to comply. Any person who doesn’t comply with the  
public inspection requirements will be assessed a penalty of $20  
for each day that inspection wasn’t permitted, up to a maximum  
Request for a copy of parts of a document. A tax-exempt  
organization must fulfill a request for a copy of the organization's  
entire application for tax exemption or annual information return  
or any specific part of its application or return. A request for a  
copy of less than the entire application or less than the entire  
return must specifically identify the requested part or schedule.  
Fees for copies. A tax-exempt organization can charge a  
reasonable fee for providing copies. Before the organization  
provides the documents, it can require that the individual  
requesting copies of the documents pay the fee. If the  
organization has provided an individual making a request with  
notice of the fee, and the individual doesn’t pay the fee within 30  
days, or if the individual pays the fee by check and the check  
doesn’t clear upon deposit, the organization can disregard the  
request.  
Form of payment—(A) Request made in person. If a  
tax-exempt organization charges a fee for copying, it must  
accept payment by cash and money order for requests made in  
person. The organization can accept other forms of payment,  
such as credit cards and personal checks.  
(B) Request made in writing. If a tax-exempt organization  
charges a fee for copying and postage, it must accept payment  
by certified check, money order, and either personal check or  
credit card for requests made in writing. The organization can  
accept other forms of payment.  
Avoidance of unexpected fees. Where a tax-exempt  
organization doesn’t require prepayment and a requester doesn’t  
enclose payment with a request, an organization must receive  
consent from a requester before providing copies for which the  
fee charged for copying and postage exceeds $20.  
Documents to be provided by regional and district  
offices. Except as otherwise provided, a regional or district  
office of a tax-exempt organization must satisfy the same rules  
as the principal office about allowing public inspection and  
32  
2023 Instructions for Form 990-EZ  
       
of $12,000 for each return. The penalties for failure to comply  
with the public inspection requirements for applications are the  
same as those for annual returns, except that the $12,000  
limitation doesn’t apply (sections 6652(c)(1)(C) and (D)). Any  
person who willfully fails to comply with the public inspection  
requirements for annual returns or exemption applications will be  
subject to an additional penalty of $5,000 (section 6685).  
Tax-Exempt Organization Subject to Harassment  
Campaign  
If the Office of Associate Chief Counsel (Employee Benefits,  
Exempt Organizations, and Employment Taxes) (EEE)  
determines that the organization is being harassed, a tax-exempt  
organization isn’t required to comply with any request for copies  
that it reasonably believes is part of a harassment campaign.  
Making Applications and Returns Widely Available  
Whether a group of requests constitutes a harassment  
campaign depends on the relevant facts and circumstances,  
such as:  
A tax-exempt organization isn’t required to comply with a request  
for a copy of its application for tax exemption or an annual  
information return if the organization has made the requested  
document widely available (see below).  
A sudden increase in requests,  
An extraordinary number of requests by form letters or  
similarly worded correspondence,  
An organization that makes its application for tax exemption  
and/or annual information return widely available must  
nevertheless make the document available for public inspection  
as required under Regulations section 301.6104(d)-1(a).  
Hostile requests,  
Evidence showing bad faith or deterrence of the  
organization's exempt purpose,  
Prior provision of the requested documents to the purported  
harassing group, and  
A tax-exempt organization makes its application for tax  
exemption and/or an annual information return widely available if  
the organization complies with the Internet posting requirements  
and the notice requirements given next.  
Internet posting. A tax-exempt organization can make its  
application for tax exemption and/or an annual information return  
widely available by posting the document on a web page that the  
tax-exempt organization establishes and maintains or by having  
the document posted, as part of a database of similar  
documents of other tax-exempt organizations, on a web page  
established and maintained by another entity. The document will  
be considered widely available only if:  
A demonstration that the organization routinely provides  
copies of its documents upon request.  
A tax-exempt organization can disregard any request for  
copies of all or part of any document beyond the first two  
received within any 30-day period or the first four received within  
any 1-year period from the same individual or the same address,  
regardless of whether the Office of Associate Chief Counsel  
(EEE) has determined that the organization is subject to a  
harassment campaign.  
A tax-exempt organization can apply for a determination that  
it is the subject of a harassment campaign and that compliance  
with requests that are part of the campaign wouldn’t be in the  
public interest by submitting a signed application to the Office of  
Associate Chief Counsel (EEE). See Rev. Proc. 2023-1, 2023-1  
I.R.B. 1, available at IRS.gov/irb/2023-01_IRB.  
The web page through which it is available clearly informs  
readers that the document is available and provides  
instructions for downloading it;  
The document is posted in a format that, when accessed,  
downloaded, viewed, and printed in hard copy, exactly  
reproduces the image of the application for tax exemption or  
annual information return as it was originally filed with the  
IRS, except for any information permitted by statute to be  
withheld from public disclosure; and  
In addition, the organization can suspend compliance with  
any request it reasonably believes to be part of the harassment  
campaign until it receives a response to its application for a  
harassment campaign determination. However, if the Office of  
Associate Chief Counsel (EEE) determines that the organization  
didn’t have a reasonable basis for requesting a determination  
that it was subject to a harassment campaign or reasonable  
belief that a request was part of the campaign, the officer,  
director, trustee, employee, or other responsible individual of the  
organization remains liable for any penalties for not providing the  
copies in a timely fashion. See Regulations section  
Any individual with access to the Internet can access,  
download, view, and print the document without special  
computer hardware or software required for that format  
(other than software that is readily available to members of  
the public without payment of any fee) and without payment  
of a fee to the tax-exempt organization or to another entity  
maintaining the web page.  
Reliability and accuracy. In order for the document to be  
widely available through an Internet posting, the entity  
maintaining the web page must have procedures for ensuring the  
reliability and accuracy of the document that it posts on the page  
and must take reasonable precautions to prevent alteration,  
destruction, or accidental loss of the document when posted on  
its page. In the event that a posted document is altered,  
destroyed, or lost, the entity must correct or replace the  
document.  
Notice requirement. If a tax-exempt organization has made  
its application for tax exemption and/or an annual information  
return widely available, it must notify any individual requesting a  
copy where the documents are available (including the address  
on the web page, if applicable). If the request is made in person,  
the organization must provide such notice to the individual  
immediately. If the request is made in writing, the notice must be  
provided within 7 days of receiving the request.  
301.6104(d)-3.  
Appendix E: Section 4958 Excess Benefit  
Transactions  
The intermediate sanction regulations are important to the  
exempt organization community as a whole, and for ensuring  
compliance in this area. The rules provide a roadmap by which  
an organization can steer clear of situations that may give rise to  
inurement.  
Under section 4958, any disqualified person who benefits  
from an excess benefit transaction with an applicable tax-exempt  
organization is liable for a 25% tax on the excess benefit. The  
disqualified person is also liable for a 200% tax on the excess  
benefit if the excess benefit isn’t corrected by a certain date.  
Also, organization managers who participate in an excess  
benefit transaction knowingly, willfully, and without reasonable  
cause are liable for a 10% tax on the excess benefit, not to  
exceed $20,000 for all participating managers on each  
transaction.  
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2023 Instructions for Form 990-EZ  
     
Employee Benefits—Limitation Amounts) and who doesn’t  
hold the executive or voting powers just mentioned, isn’t a  
family member of a disqualified person, and isn’t a  
substantial contributor;  
Applicable Tax-Exempt Organization  
These rules only apply to certain applicable section 501(c)(3),  
501(c)(4), and 501(c)(29) organizations. An “applicable  
tax-exempt organization” is a section 501(c)(3), 501(c)(4), or  
501(c)(29) organization that is tax exempt under section 501(a),  
or was such an organization at any time during a 5-year period  
ending on the day of the excess benefit transaction.  
Tax-exempt organizations described in section 501(c)(3);  
and  
Section 501(c)(4) organizations engaging in transactions  
with other section 501(c)(4) organizations.  
Highly Compensated Employee Benefits—Limitation Amounts  
An applicable tax-exempt organization doesn’t include:  
A private foundation as defined in section 509(a),  
A governmental entity that is exempt from (or not subject to)  
taxation without regard to section 501(a) or relieved from  
filing an annual return under Regulations section  
1.6033-2(g)(6), and  
Year  
2015 through 2018  
2019  
Limitation Amount  
$120,000  
$125,000  
2020 through 2021  
2022  
$130,000  
Certain foreign organizations.  
$135,000  
2023  
$150,000  
An organization isn’t treated as a section 501(c)(3), 501(c)(4),  
or 501(c)(29) organization for any period covered by a final  
determination that the organization wasn’t tax exempt under  
section 501(a), so long as the determination wasn’t based on  
private inurement or one or more excess benefit transactions.  
Who else can be considered a disqualified person? Other  
persons not described above can also be considered  
disqualified persons, depending on all the relevant facts and  
circumstances.  
Disqualified Person  
Facts and circumstances tending to show substantial  
influence.  
The vast majority of section 501(c)(3), 501(c)(4), or 501(c)(29)  
organization employees and independent contractors won’t be  
affected by these rules. Only the few influential persons within  
these organizations are covered by these rules when they  
receive benefits, such as compensation, fringe benefits, or  
contract payments. The IRS calls this class of covered  
individuals disqualified persons.  
The person founded the organization.  
The person is a substantial contributor to the organization  
under the section 507(d)(2)(A) definition, only taking into  
account contributions to the organization for the past 5  
years.  
The person's compensation is primarily based on revenues  
derived from activities of the organization that the person  
controls.  
A “disqualified person,” regarding any transaction, is any  
person who was in a position to exercise substantial influence  
over the affairs of the applicable tax-exempt organization at any  
time during a 5-year period ending on the date of the transaction.  
Persons who hold certain powers, responsibilities, or interests  
are among those who are in a position to exercise substantial  
influence over the affairs of the organization. This would include,  
for example, voting members of the governing body, and persons  
holding the power of:  
The person has or shares authority to control or determine a  
substantial portion of the organization's capital expenditures,  
operating budget, or compensation for employees.  
The person manages a discrete segment or activity of the  
organization that represents a substantial portion of the  
activities, assets, income, or expenses of the organization,  
as compared to the organization as a whole.  
The person owns a controlling interest (measured by either  
vote or value) in a corporation, partnership, or trust that is a  
disqualified person.  
Presidents, chief executive officers, or chief operating  
officers; and  
The person is a nonstock organization controlled directly or  
indirectly by one or more disqualified persons.  
Facts and circumstances tending to show no substantial  
Treasurers and chief financial officers.  
A disqualified person also includes certain family members of  
a disqualified person, and 35% controlled entities of a  
disqualified person.  
influence.  
The person is an independent contractor whose sole  
relationship to the organization is providing professional  
advice (without having decision-making authority) for  
transactions from which the independent contractor won’t  
economically benefit.  
The following persons are considered disqualified persons for  
the following organizations, along with certain family members  
and 35% controlled entities associated with them.  
For a transaction involving a donor advised fund, a donor or  
donor advisor of that donor advised fund.  
The person has taken a vow of poverty.  
Any preferential treatment the person receives based on the  
size of the person's donation is also offered to others making  
comparable widely solicited donations.  
For a donor advised fund sponsoring organization, an  
investment advisor of the sponsoring organization.  
A supported organization of a section 509(a)(3) supporting  
organization, and the disqualified persons of the section  
509(a)(3) supporting organization.  
The direct supervisor of the person isn’t a disqualified  
person.  
The person doesn’t participate in any management  
decisions affecting the organization as a whole or a discrete  
segment of the organization that represents a substantial  
portion of the activities, assets, income, or expenses of the  
organization, as compared to the organization as a whole.  
See the Instructions for Form 4720, Schedule I, for more  
information regarding these disqualified persons.  
Who isn’t a disqualified person? The rules also clarify which  
persons aren’t considered to be in a position to exercise  
substantial influence over the affairs of an organization. They  
include:  
What about persons who staff affiliated organizations? In  
the case of multiple affiliated organizations, the determination of  
whether a person has substantial influence is made separately  
for each applicable tax-exempt organization. A person can be a  
An employee who receives benefits that total less than the  
highly compensated amount (see Highly Compensated  
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2023 Instructions for Form 990-EZ  
       
disqualified person for more than one organization in the same  
transaction.  
federal income tax purposes. However, when a single  
contractual arrangement provides for a series of compensation  
payments or other payments to a disqualified person during the  
disqualified person's tax year, any excess benefit transaction for  
these payments occurs on the last day of the disqualified  
person's tax year.  
In the case of the transfer of property subject to a substantial  
risk of forfeiture, or in the case of rights to future compensation  
or property, the transaction occurs on the date the property, or  
the rights to future compensation or property, isn’t subject to a  
substantial risk of forfeiture. Where the disqualified person elects  
to include an amount in gross income in the tax year of transfer  
under section 83(b), the excess benefit transaction occurs on the  
date the disqualified person receives the economic benefit for  
federal income tax purposes.  
Excess Benefit Transaction  
An “excess benefit transaction” is generally a transaction in  
which an economic benefit is provided by an applicable  
tax-exempt organization, directly or indirectly, to or for the use of  
any disqualified person, and the value of the economic benefit  
provided by the applicable tax-exempt organization exceeds the  
value of the consideration (including the performance of  
services) received for providing such benefit, but see the special