Last updated 2026-07-25
TL;DR
Form 990-EZ must be filed electronically, no exceptions, for organizations with gross receipts under $200,000 and total assets under $500,000. You'll need an approved e-file provider (the IRS doesn't offer a free portal for 990-EZ like it does for 990-N), your EIN, and your prior year's return handy. The filing deadline is the 15th day of the 5th month after your fiscal year ends.
What is Form 990-EZ and who has to file it?
Form 990-EZ is the IRS's short-form annual information return for tax-exempt organizations that are too big for the postcard-sized 990-N but not big enough to need the full Form 990. It reports revenue, expenses, assets, and program activities to the IRS every year. You can use the EZ version if your organization's gross receipts are normally less than $200,000 and total assets at year end are less than $500,000 [1]. If you cross either threshold, you're bumped up to the full Form 990. If you're under $50,000 in gross receipts, you're allowed to file the much simpler 990-N instead, though you can still choose to file the EZ or full 990 voluntarily. Most booster clubs, PTOs, and small youth sports nonprofits land somewhere in this EZ range once they've been running a few years and have a decent bank balance. A single big fundraiser, like a raffle or a golf tournament that clears $60,000-$150,000 in gross receipts, can push a small club from 990-N territory into 990-EZ territory pretty fast. The IRS defines "gross receipts" broadly. It's the total amount your organization received from all sources during the year, before subtracting costs or expenses [1]. That trips up a lot of treasurers who think of "revenue" as profit after expenses. If your concession stand brought in $40,000 and cost $25,000 to run, your gross receipts figure includes the full $40,000, not the $15,000 net.
What does e-filing form 990-EZ actually require?
E-filing is not optional anymore. Since tax years beginning after July 1, 2019, the Taxpayer First Act requires tax-exempt organizations to file Form 990 and 990-EZ electronically [2]. Paper 990-EZ forms are not accepted for those tax years, with narrow transition relief that has since expired. Unlike Form 990-N, which you file directly through the IRS's own free online system, Form 990-EZ has no free IRS portal. You have to use an IRS-authorized e-file provider [3]. The IRS maintains a list of approved e-file providers for exempt organizations, and pricing among them varies quite a bit, roughly from free (for the smallest orgs, on some providers) up to $200-$300 for a 990-EZ with schedules, depending on the vendor and your organization's complexity. Before you e-file, gather these: - Your organization's EIN (not your Social Security number, and not a made-up placeholder)
- Prior year's 990-EZ or 990-N, if you filed one, for comparison figures
- Bank statements and your year-end treasurer's report
- A list of officers, directors, and key employees with titles (even unpaid ones)
- Records of any grants, contracts, or program service revenue
- Any required schedules, most commonly Schedule A (public charity status) and Schedule B (contributor list) if applicable If your books are a mess when you take over mid-year, this is exactly the kind of task that eats a weekend. Get organized before you touch the e-file software, not during.
How do I actually e-file Form 990-EZ, step by step?
Filing itself is mechanical once your numbers are right. Here's the realistic sequence: 1. Confirm your organization's tax year end and figure your deadline (see below). 2. Pick an IRS-authorized e-file provider from the IRS's list of approved providers [3]. Compare price, whether they support Schedule A and B, and whether they'll let you review the return before transmitting. 3. Create an account and enter your EIN. The system will pull your organization's name and filing history from IRS records; if it doesn't match, stop and sort that out before going further (usually means your EIN or legal name on file with the IRS is off). 4. Enter revenue, expenses, and balance sheet figures from your treasurer's records. 5. Answer the governance and program questions (board size, conflict of interest policy, major program accomplishments). 6. Attach required schedules. 7. Review the whole thing. Seriously, print it or export a PDF and read every line before transmitting. Once it's filed, correcting it means an amended return. 8. Transmit and save the IRS acceptance confirmation. Keep that confirmation with your permanent records, more than in an email you might lose access to when you hand off the treasurer role.
When is the 990-EZ deadline and what if I miss it?
Form 990-EZ is due on the 15th day of the 5th month after your organization's accounting period ends [1]. For most booster clubs and PTOs running on a calendar year (January to December), that's May 15. For clubs on a school-year fiscal calendar (July to June), the deadline is November 15. You can request a 6-month extension using Form 8868, which pushes the deadline to November 15 or May 15 respectively, filed electronically as well [4]. Here's the part that should scare every volunteer treasurer straight: miss the filing for three consecutive years and the IRS automatically revokes your tax-exempt status, no warning letter required beyond what's already public law [5]. This isn't a fine or a slap on the wrist. Your organization stops being tax-exempt on the filing due date of that third year, and it goes on the IRS's public Auto-Revocation List. Getting reinstated means filing Form 1023 or 1023-EZ again, paying the application fee, and in many cases writing a reasonable cause statement explaining the lapse. If you've just taken over the books and don't know whether the last three years were filed, check the IRS Tax Exempt Organization Search tool right now. It takes five minutes and it's the single most important thing a new treasurer can do in week one.
What is Form 990? (and how is the EZ version different?)
| 990-N (e-Postcard) | Smallest orgs | Normally ≤ $50,000 | No separate asset test | |
|---|---|---|---|---|
| 990-EZ | Small to mid orgs | Normally < $200,000 | < $500,000 | |
| 990 (full) | Larger orgs | ≥ $200,000, or assets ≥ $500,000 | ≥ $500,000 | Source: IRS, Instructions for Form 990-EZ [1] The 990 tax form full version asks for much more detail: functional expense allocation (program vs. management vs. fundraising), compensation of the five highest-paid employees, and a longer set of governance questions. The EZ version is genuinely shorter, usually 4 pages plus schedules versus 12 pages plus schedules for the full form. If you're near the $200,000 threshold and growing, it's worth planning ahead, because the jump to full 990 means real added bookkeeping work, more than a longer form to fill in. |
Form 990 is the IRS's annual information return for tax-exempt organizations, the main way the public and the IRS get visibility into how a nonprofit raises and spends money. It's not a tax bill in the way an individual 1040 is; most 501(c)(3) organizations owe no income tax on program revenue, so the 990 is disclosure, not payment. There are three versions scaled by size: | Form | Who files it | Gross receipts threshold | Assets threshold |
What does a treasurer do? (the short answer)
A treasurer keeps the organization's money straight and keeps the paperwork current. That's the whole job in one sentence. More specifically, what a treasurer does includes: tracking income and expenses in a ledger or accounting software, reconciling the bank statement every month, preparing a treasurer's report for board meetings, safeguarding cash from fundraisers (deposits, not shoeboxes), and making sure required filings, the 990-series return, state charitable registration renewals, and any raffle license paperwork, go in on time. What a treasurer does in a club is often broader than the title suggests. In a small booster club or PTO with no paid staff, the treasurer is frequently also the bookkeeper, the person who signs checks, the one who answers "can we afford this" questions at meetings, and the institutional memory for how money moves through the season. There's rarely a finance committee to lean on. It's one person, a spreadsheet, and a shoebox of receipts, at least until that person builds better systems. What does a club treasurer do that's different from a corporate treasurer? Scale and formality, mostly. A club treasurer isn't managing investment portfolios or debt covenants. The job is more like a very careful bookkeeper who also understands the club's specific compliance calendar: 990 deadline, raffle license renewal, insurance certificate, sales tax exemption paperwork if the state requires it.
What does a treasurer do in a booster club or PTO specifically?
In youth sports boosters and school PTOs, the treasurer role has a few recurring, predictable tasks tied to the calendar: - Opening or maintaining the group's bank account (and making sure it's under the organization's EIN, not a volunteer's personal name)
- Collecting and depositing cash from concession stands, car washes, and spirit wear sales, ideally with two people counting cash together
- Paying vendors: uniform suppliers, referees, venue rental, insurance premiums
- Filing the annual 990-series return (990-N, 990-EZ, or full 990 depending on size)
- Renewing state charitable solicitation registration if required (rules vary; confirm with your state charity office / attorney general)
- Filing or renewing a raffle license if the group runs raffles, since most states regulate charitable gaming separately from the federal tax filing
- Handing off a clean set of books, passwords, and filing history to the next treasurer A lot of what makes a volunteer treasurer's year hard isn't the accounting itself, it's not knowing which of these obligations apply to their specific group in their specific state. There's no single national rulebook for booster club raffles or state registration; each state charity office sets its own thresholds and forms.
What counts as gross receipts and total assets for the EZ threshold?
Gross receipts means the total money that came in during the year, full stop, before subtracting any expenses [1]. Ticket sales, concession revenue, membership dues, sponsorship payments, and raffle ticket sales all count toward this figure at their gross amount. Total assets is a balance-sheet figure at your fiscal year-end: cash in the bank, any inventory (like unsold spirit wear), equipment your organization owns outright, and receivables. It's measured at a point in time, not accumulated over the year. A club that runs one big banquet or raffle netting only $10,000 in profit could still have gross receipts of $80,000-$100,000 if ticket and sponsorship revenue was high and costs were high too. That's the scenario that quietly pushes a group from 990-N eligibility into mandatory 990-EZ territory, sometimes without the treasurer realizing it until the accountant or a board member points it out.
What happens if I file the wrong version of the 990?
Filing 990-N when you actually needed 990-EZ (because you crossed the gross receipts threshold) generally counts as not filing the correct information return, and the IRS may treat it as a missed filing for that year once discovered, which matters for the three-year revocation clock [5]. The safer move if you're close to a threshold, or unsure which year's figures apply, is to over-file: use the EZ or full 990 even if you might technically qualify for the simpler form. It's more work but there's no downside to disclosing more than required. If you discover a past-year mistake, an amended return is possible for the 990-EZ, filed electronically through the same authorized-provider system, checking the "amended return" box. It's not a crisis, but don't sit on it. Fix the earliest wrong year first if there are multiple.
How do I know if my organization is already auto-revoked?
Check the IRS Tax Exempt Organization Search tool directly [6]. Search by EIN or organization name. It shows current exempt status, filing history for recent 990-series returns, and whether the organization appears on the Auto-Revocation List. If you find your group has been revoked, don't panic, but don't ignore it either. Reinstatement typically requires filing Form 1023 (or the streamlined Form 1023-EZ for smaller organizations) along with any past-due 990 returns, and in some cases requesting retroactive reinstatement with a reasonable cause statement [5]. The application fee for Form 1023-EZ is currently $275, and for the full Form 1023 it's $600 [7]. These fees change occasionally, so confirm the current amount on the IRS's own fee schedule before you file. This is one of the situations where a $99 one-time reference kit, like the State-Personalized Treasurer Kit we build here, earns its cost fast: it maps out your specific state's charity registration and raffle rules alongside the federal 990 calendar, so a new treasurer isn't reconstructing all of this from scratch under deadline pressure.
Do state charity registration or raffle rules affect my 990-EZ filing?
Not directly, but they run on parallel tracks and often get confused with each other. The 990-EZ is a federal IRS filing. Most states also require nonprofits soliciting donations to register with a state charity office or attorney general, separately from the IRS, and many of those states ask for a copy of your most recent 990 as part of that registration. Raffle licensing is a third, separate track. If your booster club runs raffles, most states require a specific charitable gaming or raffle license from a state gaming commission or the attorney general's office, on top of both the federal 990 and any state charity registration. Rules on prize limits, reporting, and eligible organizations vary enormously by state, so confirm the specifics with your state charity office and, separately, whatever agency handles gaming licenses in your state. A treasurer juggling all three (IRS 990, state charity registration, state raffle license) on different renewal calendars is genuinely one of the most common ways small nonprofits fall out of compliance, not through carelessness, but because nobody wrote down that there were three separate clocks running.
Where can I learn more about related 990 filings?
If your organization's gross receipts are under $50,000, you likely qualify for the simpler 990-N e-Postcard instead of the EZ. If you've grown past the EZ thresholds, you'll need the full IRS Form 990. And if you're just trying to understand what the 990 tax form is in plain language before picking a version, start there. Whichever version applies, the paperwork is manageable once you build a routine: same reconciliation schedule every month, same folder structure for receipts, same calendar reminders for the 5th-month deadline. Most of what makes 990 season painful is doing it once a year cold, with no memory of how last year's treasurer handled it.
Frequently asked questions
What does a treasurer do?
A treasurer tracks all money coming in and going out of an organization, reconciles the bank account, prepares financial reports for the board, and keeps required filings current, including the annual IRS 990-series return, state charity registration, and any raffle license. In small clubs, the treasurer is often the only person handling all of this.
What is a treasurer?
A treasurer is the officer responsible for an organization's money: recording transactions, safeguarding cash and bank accounts, reporting on the group's financial position, and filing required tax and regulatory paperwork. In a volunteer nonprofit, it's usually an elected or appointed board position, unpaid, held for one to two years.
What is Form 990?
Form 990 is the IRS's annual information return for tax-exempt organizations, used to report revenue, expenses, assets, and governance details to the public and the IRS. It comes in three sizes: 990-N for the smallest orgs, 990-EZ for mid-size ones, and the full Form 990 for larger organizations, based on gross receipts and total assets [1].
What is a 990 tax form?
It's an information return, not an income tax bill. Most tax-exempt organizations owe no federal income tax on program revenue, but they still must file a 990-series form yearly to disclose finances and maintain their exempt status with the IRS.
What is the 990?
"The 990" usually refers informally to whichever version of Form 990 an organization files: the 990-N postcard, the 990-EZ short form, or the full Form 990. All three report annual financial activity to the IRS and, for most nonprofits, become public record.
What does a treasurer do in a club?
In a club setting like a booster club or PTO, the treasurer manages the bank account, records dues and fundraiser income, pays vendors, prepares a report for meetings, and handles the annual 990 filing plus any state raffle license or charity registration renewal, usually with no paid staff support.
What does a club treasurer do differently from a corporate treasurer?
A club treasurer works at much smaller scale and with fewer formal systems: no finance department, often no accounting software beyond a spreadsheet. The core job is the same (track money, report accurately, file on time), but a club treasurer typically also does the bookkeeping personally rather than overseeing staff who do it.
Can I e-file Form 990-EZ for free?
The IRS itself doesn't offer a free e-file portal for 990-EZ the way it does for 990-N. You must use an IRS-authorized e-file provider [3], and while some providers offer free filing for the smallest qualifying organizations, most charge a fee, commonly in the $50-$300 range depending on the provider and whether schedules are needed.
What happens if I miss three years of 990 filings?
The IRS automatically revokes your organization's tax-exempt status if you fail to file a required 990-series return for three consecutive years [5]. This happens automatically by law, without a separate warning notice for the third year, and puts your organization on the IRS's public Auto-Revocation List.
Can I file Form 990-EZ on paper?
No. For tax years beginning after July 1, 2019, the Taxpayer First Act requires electronic filing of Form 990 and 990-EZ [2]. Paper filings for those tax years are not accepted, with only narrow, now-expired transition relief for certain small organizations.
When is Form 990-EZ due?
Form 990-EZ is due the 15th day of the 5th month after your organization's fiscal year ends [1]. That's May 15 for calendar-year filers. A 6-month extension is available by filing Form 8868 electronically before the original deadline.
How do I check if my nonprofit lost its tax-exempt status?
Search your organization's name or EIN in the IRS Tax Exempt Organization Search tool [7]. It shows current exempt status and whether the group appears on the Auto-Revocation List. This is the fastest way for a new treasurer to confirm the group's standing before doing anything else.
Sources
- IRS, Instructions for Form 990-EZ: 990-EZ eligibility thresholds (gross receipts under $200,000, assets under $500,000) and the filing deadline of the 15th day of the 5th month after year end
- IRS, About Form 990-EZ: Electronic filing of Form 990 and 990-EZ is mandatory for tax years beginning after July 1, 2019
- IRS, E-file for Charities and Non-Profits: Form 990-EZ must be filed through an IRS-authorized e-file provider, with no direct free IRS portal like 990-N has
- IRS, About Form 8868: Form 8868 provides an automatic 6-month extension for exempt organization returns including 990-EZ
- IRS, Automatic Revocation of Exemption: Failure to file required 990-series returns for three consecutive years results in automatic revocation of tax-exempt status
- IRS, Tax Exempt Organization Search: Tool for checking current exempt status and Auto-Revocation List membership by EIN or organization name
- IRS, Instructions for Form 1023-EZ: Current application fees for Form 1023-EZ ($275) and Form 1023 ($600)