Last updated 2026-07-24
TL;DR
form 990-EZ is the IRS return for tax-exempt nonprofits with gross receipts under $200,000 and total assets under $500,000. It must be filed electronically through an IRS-authorized e-file provider; paper 990-EZ filing ended for tax years starting July 2019 or later. Most small booster clubs qualify instead for the free 990-N e-postcard.
what is form 990
Form 990 is the annual information return that tax-exempt organizations file with the IRS to report income, spending, activities, and governance. It's not a tax bill in most cases. Nonprofits that qualify under section 501(c)(3) or another exempt category generally owe no federal income tax on mission-related revenue, but the IRS still wants an annual accounting of the money. There are actually four versions, scaled to organization size: the 990-N (e-postcard) for the smallest groups, the 990-EZ for mid-size ones, the full Form 990 for larger organizations, and the 990-PF for private foundations. The IRS describes the family this way: "Tax-exempt organizations, nonexempt charitable trusts, and section 527 political organizations file this form to provide the IRS with the information required by section 6033" [1]. A booster club, PTO, or youth sports league almost always falls into the 990-N or 990-EZ tier. Full Form 990 only kicks in once gross receipts pass $200,000 or total assets pass $500,000 [2].
what is the 990, and how is the ez version different
"The 990" is shorthand people use for the whole filing family, but when someone says "the EZ" they mean the short-form version: Form 990-EZ, Short Form Return of Organization Exempt From Income Tax. It runs about four pages instead of the full form's twelve-plus, but don't let "short" fool you. It still asks for a full accounting of revenue, expenses, program service accomplishments, and compensation for officers and key employees. You can use 990-EZ if your organization's gross receipts are normally under $200,000 for the tax year AND total assets at year-end are under $500,000 [2]. If you're over either threshold, you must file the full Form 990, no exceptions for small nonprofits with high asset totals (say, a booster club sitting on a $600,000 stadium renovation fund but otherwise tiny). If your gross receipts are normally $50,000 or less, you don't need the EZ at all. File the free 990-N e-postcard instead, described on the IRS site as an 8-question electronic notice [3]. Filing the longer 990-EZ when you qualify for the N isn't wrong, but it's more work for no benefit, most treasurers should just file the N.
is form 990-ez required to be filed online
Yes. Since tax years beginning after July 1, 2019, all Form 990-EZ filings must go through electronic filing; the IRS notes that "the Taxpayer First Act, enacted July 1, 2019, requires tax-exempt organizations to electronically file information returns and related forms" [2]. There's no more mailing in a paper 990-EZ, and there hasn't been since the 2021 filing season for most calendar-year filers. That means you need either commercial e-file software approved for 990-series returns, or a tax preparer who e-files on your behalf. The IRS maintains guidance and a list of software providers approved for exempt organization e-filing [4]. Costs for these services for a small nonprofit typically run somewhere between $0 (some providers offer free 990-N only) up to $100 to $300+ for 990-EZ filing through commercial software, depending on the vendor and whether state filings are bundled in. A short transition relief period existed for organizations that could show hardship, but that's long expired for anyone filing now. If you're sitting on a paper 990-EZ from a few years back that never got filed, don't try to mail it in today, file it electronically through an approved provider, and expect to file any other missing years the same way.
how do you file form 990-ez online, step by step
1. Confirm which form you actually need. Pull your last two to three years of gross receipts and your current total assets. If receipts are under $50,000, file the free 990-N instead. If you're between $50,000 and $200,000 in receipts and under $500,000 in assets, 990-EZ fits. 2. Gather your numbers before you open any software. You'll need total revenue by category (contributions, program service revenue, investment income), total expenses, ending balance sheet figures, a list of officers/directors/key employees and whether they're compensated, and a description of your major program accomplishments for the year. 3. Pick an IRS-authorized e-file provider. Software vendors approved to transmit exempt organization returns are listed through the IRS e-file provider guidance [4]. Providers vary widely in price and hand-holding; some are barebones data-entry portals, others walk you through a guided questionnaire. 4. Enter your EIN, legal name, and tax year exactly as they appear on your IRS determination letter or most recent filing. Mismatches here are one of the most common rejection reasons. 5. Complete the schedules that apply. Most small booster clubs need Schedule A (public charity status) and possibly Schedule O (supplemental info) if any line needs explaining. If you ran a raffle or gaming activity, check whether Schedule G applies. 6. Have an authorized officer review and sign electronically. Most providers require a PIN or e-signature step tied to an officer's identity. 7. Submit and save the confirmation. Keep the accepted-return confirmation and a PDF copy of the full filing in your permanent treasurer records, ideally in both the outgoing and incoming treasurer's files.
when is form 990-ez due
Form 990-EZ is due on the 15th day of the 5th month after your organization's accounting period ends [5]. For a calendar-year nonprofit (year ending December 31), that's May 15 of the following year. For a fiscal year ending June 30 (common for school-affiliated boosters), the deadline is November 15. You can request an automatic 6-month extension using Form 8868, which pushes a calendar-year filer's deadline to November 15. The extension is automatic, meaning the IRS grants it without asking why, as long as you file the request by the original due date. It doesn't extend any tax payment deadline, but most 501(c)(3) booster clubs don't owe income tax anyway, so this mostly just buys filing time. Mark this date on a shared calendar the club doesn't lose when the treasurer role changes hands. Missing it three years running is what triggers automatic revocation, covered next.
what happens if you miss the deadline or skip filing entirely
The IRS automatically revokes tax-exempt status for any organization that fails to file a required 990-series return (990, 990-EZ, or 990-N) for three consecutive years. This isn't a warning system with a human reviewing each case; it's automatic and it hits small volunteer-run groups constantly, usually because of leadership turnover and lost institutional memory about filing duties. Once revoked, your organization shows up on the IRS Tax Exempt Organization Search list of revoked entities, donations to your group are no longer tax-deductible for donors, and you may owe corporate income tax on revenue going forward until reinstated. Getting reinstated means filing Form 1023 (or 1023-EZ if eligible) again, along with any back-year 990 returns, and often paying a user fee, the fee for Form 1023-EZ is $275 and for the full Form 1023 is $600 as of the current Revenue Procedure schedule, though these amounts are set by annual guidance and can change (confirm current fees before filing). If you discover mid-year that your booster club missed one or two years, don't panic and don't wait for year three. File the missing return(s) now through an approved e-file provider. There's a streamlined retroactive reinstatement process for small organizations that file within 15 months of revocation, described in Rev. Proc. 2014-11, but the requirements and fees can shift, so confirm current details with the IRS before assuming you qualify.
what does a treasurer do
A treasurer is the officer responsible for an organization's money: tracking it, reporting on it, and making sure it's spent and recorded honestly. In a booster club, PTO, or youth sports league, that usually means keeping the checkbook or bank account reconciled, recording every deposit and expense, presenting a financial report at meetings, and making sure required filings like the 990-series return actually get done each year. What does a treasurer do in a club specifically, day to day? Deposit fundraiser proceeds and membership dues. Pay approved invoices (uniforms, tournament fees, equipment). Reconcile the bank statement monthly against the check register. Prepare a budget-to-actual report for board meetings. Keep receipts and a simple ledger so an incoming treasurer, or an auditor, can follow the money without guessing. What does a club treasurer do that a regular member doesn't? Two things mostly: they have signing authority (or shared authority, ideally with a second signer for large expenses) and they're the one who signs off on the annual state and federal filings, including the form 990 or 990-N. In many small nonprofits, the treasurer isn't a trained accountant, they're a volunteer parent who inherited a shoebox of records and figured it out. That's exactly the situation this whole site is built for.
what does a treasurer of a club do that a president doesn't
The president runs meetings and represents the group publicly; the treasurer owns the numbers and the paper trail. Overlap happens (both usually need to know the budget cold), but if your bylaws are written well, only the treasurer (or treasurer plus one co-signer) has bank access and filing responsibility. Good practice for any booster or PTO board: require two signatures on checks above a set dollar threshold (many groups use $500 as a starting point, though this is a policy choice, not a legal requirement), require a written monthly financial report to the full board, and rotate who reconciles the bank statement so the treasurer isn't the only person who ever looks at the raw bank data. None of that is IRS-mandated, but it's what keeps a volunteer treasurer from ever being wrongly suspected of something, and it's what keeps genuine mistakes small instead of catastrophic. If you're building these controls from scratch, a state-personalized treasurer kit (like the $99 one-time kit at boosterledger.com/treasurer-kit-builder) can save the redo-it-yourself hours of building ledger templates, handoff checklists, and filing calendars, but you can absolutely build a working version yourself with a spreadsheet and the sections above as your checklist.
do you need an accountant to file form 990-ez
No, and most booster club treasurers don't hire one. The form is designed to be filed by the organization itself, and IRS-authorized e-file software walks you through it with plain-language prompts. That said, a CPA is worth the cost (often $300 to $1,000+ depending on region and complexity) if your organization has unrelated business income, complex investments, multiple program areas, or if you're dealing with a revocation reinstatement that involves back filings. This article and this site aren't a substitute for that professional judgment when your situation gets complicated; we're not accountants or a law firm, and nothing here is tax or legal advice. For a straightforward booster club with dues, concessions, and a couple fundraisers, most treasurers can file the 990-EZ themselves through an e-file provider in an afternoon once the numbers are gathered. Where it gets genuinely hard: gaming/raffle income reporting (Schedule G), any paid staff with W-2s, or if your fiscal year doesn't match the calendar and nobody wrote down when the last return was filed. Those are the moments to call in help.
990-n vs 990-ez vs full 990: which one do you actually file
| Form | Who files it | Filing method | Cost to file | |
|---|---|---|---|---|
| 990-N (e-postcard) | Gross receipts normally ≤ $50,000 | Online only, through IRS system [3] | Free | |
| 990-EZ | Gross receipts < $200,000 AND total assets < $500,000 | Electronic only via approved e-file provider [2] | Varies by provider, often $0-$300 | |
| Full Form 990 | Gross receipts ≥ $200,000 OR total assets ≥ $500,000 | Electronic only [2] | Varies by provider/preparer, often $300+ | |
| 990-PF | Private foundations, regardless of size | Electronic only | Varies, often requires a preparer | One subtlety: these thresholds are about your organization's normal, not a single unusual year. The IRS instructions define "normally" using averaging rules over a 3-year period for new organizations and a similar look-back for established ones [2]. A booster club that had one huge $210,000 year because of a capital campaign doesn't necessarily jump straight to full 990 status; check the averaging rule in the form instructions before assuming. Whichever tier applies, put the deadline and form type in writing in your handoff binder. The single biggest cause of accidental auto-revocation among small nonprofits is not "we didn't know how," it's "the person who knew left, and nobody told the next treasurer." |
what information do you need before you start the online filing
Have these ready before you log into any e-file provider, it saves real time and avoids restarting a session: EIN and exact legal name as filed with the IRS. Prior year's 990 or 990-N confirmation, if any, for continuity. Full-year revenue broken into categories: contributions/gifts, program service revenue (concessions, event fees), membership dues, fundraising event gross vs net. Full-year expenses by category: grants given, program expenses, management/general, fundraising costs. Balance sheet snapshot: cash, other assets, liabilities, at both the start and end of the year. Names, titles, and average hours/week for officers, directors, and any key employees, plus whether they received compensation. A brief written description of your top 2-3 program accomplishments for the year (this is a required narrative section, not optional). If your club runs a raffle or other gaming activity, also pull your state raffle license number and gross gaming receipts, since Schedule G may apply and state charity offices often want to see consistent numbers between your 990 filing and your state gaming report. Rules on this vary significantly by state, so confirm with your state's attorney general or charity registration office before assuming your 990 numbers alone satisfy state reporting.
state filing requirements: does the ez cover you at the state level too
No. Filing Form 990-EZ satisfies your federal IRS obligation only. Most states with charitable solicitation registration laws require a separate annual state filing, sometimes a copy of your 990, sometimes a state-specific form, sometimes both plus a renewal fee. Many states use the Unified Registration Statement, but a growing number require their own portal filing (California's Attorney General Registry of Charitable Trusts and New York's Charities Bureau both require direct filings beyond the federal 990). If your booster club solicits donations across state lines (increasingly common with online fundraising platforms), you may owe registration in more than one state. Check your specific state's charity office or attorney general site before assuming the federal filing is enough. This is one of the most commonly missed steps by new treasurers who correctly file the 990-EZ or 990-N and think they're done.
Frequently asked questions
What is Form 990 in simple terms?
Form 990 is the annual information return tax-exempt nonprofits file with the IRS to report income, spending, and governance. It's not usually a tax bill; it's a disclosure document. There are several versions scaled by size, from the free 990-N e-postcard for the smallest groups up to the full Form 990 for organizations over $200,000 in gross receipts or $500,000 in assets [2].
What is a 990 tax form used for?
It reports a nonprofit's revenue, expenses, balance sheet, program activities, and officer compensation to the IRS each year, under the reporting requirement in Internal Revenue Code section 6033 [1]. The public can also view most 990s, so it functions as a transparency tool for donors and watchdogs, more than an IRS document.
Can you file Form 990-EZ on paper by mail?
No. Since the Taxpayer First Act took effect, all 990-EZ returns for tax years beginning after July 1, 2019 must be filed electronically through an IRS-authorized e-file provider [4]. There's no paper mailing option anymore for any organization, regardless of size.
How much does it cost to file Form 990-EZ online?
Costs vary by e-file software provider. Many charge somewhere between roughly $50 and $300 for a 990-EZ filing, some bundle state filings for more, and a few offer free 990-N filing (for organizations under $50,000 in receipts) but charge for the EZ tier. Compare a couple of IRS-authorized providers [5] before choosing.
What happens if a small nonprofit never files a 990?
After three consecutive years of not filing any required 990-series return, the IRS automatically revokes tax-exempt status [8]. Donations stop being tax-deductible, the organization appears on the IRS revocation list [9], and reinstatement requires refiling exemption paperwork, back returns, and a user fee.
What does a treasurer do in a club or booster organization?
A treasurer tracks all money in and out, reconciles bank accounts, reports finances to the board, and handles required filings like the 990-series return. In practice for a booster club: deposit fundraiser and dues income, pay approved bills, keep a clean ledger, and hand off clean records to the next treasurer.
What is the difference between Form 990 and Form 990-EZ?
Form 990-EZ is the short version for organizations with gross receipts under $200,000 and total assets under $500,000 [2]. The full Form 990 is longer and required once either threshold is exceeded. Both are electronic-only filings now, and both report similar categories of information, just at different levels of detail.
Do PTOs and booster clubs have to file a 990 every year?
Yes, if they hold federal tax-exempt status. Every 501(c)(3) or similar organization must file some version of the 990 annually, even if it's just the free 990-N e-postcard for groups under $50,000 in gross receipts [3]. Skipping three years running triggers automatic revocation [8].
How do you know if your organization qualifies for 990-N instead of 990-EZ?
If gross receipts are normally $50,000 or less, file the free 990-N e-postcard instead of the EZ [3]. "Normally" is based on an averaging rule over multiple years described in the IRS form instructions, not a single year's total, so check the instructions if your receipts fluctuate near that line.
Is filing Form 990-EZ the same as filing state charity registration?
No. The 990-EZ satisfies your federal IRS obligation only. Most states with charitable solicitation laws require a separate state registration and annual renewal, sometimes with its own form or a copy of your 990 attached. Confirm requirements with your state's charity office or attorney general before assuming the federal filing covers you.
What is a treasurer of a club responsible for besides taxes?
Beyond annual filings, a club treasurer manages the checkbook, reconciles bank statements monthly, prepares budget reports for the board, maintains receipts and records for audit purposes, and often trains the incoming treasurer during a handoff. Good treasurers also push for basic controls like two signers on large checks.
Can you e-file Form 990-EZ for free?
There's no universal free option for 990-EZ the way there is for 990-N, which is always free through the IRS system. Some commercial e-file providers offer low-cost tiers for very small filers, so it's worth comparing a few IRS-authorized providers [5] before paying for a premium package you don't need.
Sources
- IRS, About Form 990: Form 990 provides the IRS information required under section 6033
- IRS, Instructions for Form 990-EZ: 990-EZ eligibility thresholds: gross receipts under $200,000 and total assets under $500,000
- IRS, Annual Electronic Filing Requirement for Small Exempt Organizations (Form 990-N): 990-N is an 8-question electronic notice for organizations with gross receipts normally $50,000 or less
- IRS, About Form 8868: Form 8868 provides an automatic 6-month filing extension for exempt organization returns
- IRS, Tax Exempt Organization Search: Revoked organizations appear on the IRS's public exempt organization search tool