990-N tax forms are filed by tax-exempt organizations whose gross receipts are normally $50,000 or less. This page provides a link to search for and view 990-N filings, or you can download a complete list of organizations.
- Where to find Form 990s
- Where to find historical 990-PFs and annual reports for foundations
- How to use Form 990
- Staff-recommended resources for this topic
The IRS requires all U.S. tax-exempt nonprofits to make public their three most recent Form 990 or 990-PF annual returns (commonly called "990s") and all related supporting documents. They must also make public their Form 1023, which organizations file when they apply for tax-exempt status.
Learn more about the types of 990s with our article, What is Form 990 or 990-PF?
Below are some ways you can get an organization's 990s. Please note, it can take a year to 18 months from the end of an organization's fiscal year to when its latest Form 990 is available online.
Where to find Form 990s
Candid search. The quickest way to find an organization’s 990 online is through Candid search, which offers fully searchable and digitized copies of 990s. Candid search allows you to search for a nonprofit by name, location, EIN, and more, and it provides access to all years of 990s, which are available as far back as 2000.
Request 990s from the organization directly. Requests made in person must be fulfilled immediately, or within 30 days for a written request, with no charge other than a reasonable fee to cover photocopying and mailing expenses. Also, check their website for posted copies.
Request 990s from the IRS. The IRS generally takes 4-6 weeks to respond, and it may bill you for copying costs.
Public charities with annual gross receipts of less than $50,000 do not have to file the complete Form 990 (although they can opt to do so). Instead, they may file the Form 990-N, also called the "e-Postcard." You can find these on the IRS Exempt Organization Search.
Where to find historical 990-PFs and annual reports for foundations
The information provided in this article is intended to offer general guidance on how to start a nonprofit organization. Please note that specific steps may vary for each state, and we recommend consulting with a legal or tax professional for detailed assistance and to encourage continued support over time.
Many older 990-PFs and foundation annual reports are archived at the Indiana University Indianapolis Library (formerly IUPUI) which manages the Foundation Center Historical Collections.
The collections consist of materials from approximately 100,000 foundations. You can submit a request for materials using the following forms:
IRS Tax Document Collection
Annual Reports (including a searchable database of holdings)
How to use Form 990
Prospect research
990s can be used for a variety of research purposes. They can be particularly helpful resources for nonprofit fundraisers who are researching foundations and other grantmakers, for example:
- Finding contact information. The 990 might be the only reliable go-to resource for contact information if the nonprofit or foundation does not have a website--and 90% of them don't.
- Searching for partners and funders. You can use information in the 990—such as focus areas and giving history-- to search for collaborative partners and funders whose missions align with your own.
- Identifying connections. The 990 provides the names of organizations' board members and key leadership. You may have a direct connection or know someone who is willing to make an introduction.
To learn more about using 990s in your research, see our Highlights of IRS Form 990 and Demystifying the 990-PF.
Marketing
Many people look at 990s, including the media, IRS, donors, board members, and other nonprofits. That means 990s can be a useful opportunity to tell your organization's story. Among the marketing possibilities:
- Describing a program activity in detail
- Expanding your organization's level of transparency
- Highlighting statistics, like the number of people served or volunteers
Dive in to this topic with the following Candid course:
See also:
- What is Form 990 or 990-PF?
- How long does it take for Forms 990 to appear on Candid's website?
- Where can I find the key information on the 990 and 990-PF?
FAQs About the Exempt Organization Public Disclosure Requirements
Lists answers to frequently asked questions regarding disclosure of public documents, including IRS filings, for tax-exempt organizations.
How Do I Order Exempt Organizations Return
Instructions on how to order copies of 990s from the IRS, using Form 4506-A.
Tax Exempt Organizations Search
Form 4506-A: Request for Public Inspection or Copy of Exempt or Political Organization
Coverage for Forms 990 is not necessarily comprehensive in the resources listed above. If you are unable to find the Form 990 for the public charity you are researching using these resources, you can submit a request directly to the IRS using Form 4506-A
Nonprofit Explorer
ProPublica
According to ProPublica, Nonprofit Explorer has summaries and PDFs of full 990s for 3 million tax-exempt organizations. ProPublica says you can "see financial details such as their executive compensation and revenue, and expenses. You can browse IRS data released since 2013 and access over 9.6 million tax filing documents going back as far as 2001.
The Foundation Center Historical Foundation Collection,1909-1990
IUPUI Archives
The Ruth Lilly Special Collections & Archives houses the Foundation Center's historical collection of Forms 990-PF for grantmakers dating from the 1960s through the 1990s. Individuals can request copies of historical tax returns for foundations us.
Nonprofit Organization Information
Economic Research Institute (ERI)
Free search tool of more than 2 million Forms 990 and 990-PF for U.S. nonprofits. Records include the organization's basic details. ERI collects, analyzes, and publishes information on nonprofit executive compensation.