Which organizations are not required to file Form 990-EZ?

 Some tax-exempt organizations are not required to file IRS Form 990-EZ, even if their gross receipts are less than $200,000 for the tax year or their total assets are less than $500,000 at the end of the tax year (except for organizations under Section 509(a)(3)). These organizations include:

1. Churches and church-related organizations that manage funds and maintain retirement programs.

2. Governmental organizations whose income is excluded from gross income under Section 115.

3. Organizations described under Section 501(c)(1) are exempt from federal income taxes.

4. Political organizations that do not fall under Section 527.

5. Organizations with gross receipts of $50,000 or less (these organizations must file Form 990-N instead of Form 990-EZ).

6. Foreign organizations located in U.S. possessions, whose gross receipts from U.S. sources are generally $50,000 or less, and that did not engage in significant activity within the United States.

7. Organizations required to file a different annual information return (e.g., a tax-exempt private foundation under Section 501(c)(3) must file Form 990-PF, Return of Private Foundation, instead of Form 990-EZ).

8. Black lung benefit trusts described in Section 501(c)(21), established under the U.S. federal Black Lung Benefits Act (BLBA), provide monthly payments and medical benefits to coal miners disabled by pneumoconiosis (black lung disease) resulting from coal mine work.

9. Religious organizations described under Section 501(d).

10. Stock bonus, pension, or profit-sharing trusts that qualify under Section 401.