Can I file my Form 990 while my Form 1023 or 1024 application is still pending?

 Yes, you can file your Form 990 even if your Form 1023 (Application for Recognition of Exemption Under Section 501(c)(3)) or Form 1024 (Application for Recognition of Exemption Under Section 501(a)) is still pending. According to IRS guidelines, an organization that claims tax-exempt status under section 501(a) but has not yet received an IRS letter recognizing that status is generally required to file an annual exempt organization return. This includes filing Form 990, Form 990-EZ, or Form 990-N, depending on the organization's financial activity and gross receipts.

When filing, ensure that you select the ‘Application Pending’ checkbox to indicate that your exemption application (Form 1023 or 1024) is under IRS review.