Are political committees required to file Form 990?
356 views |
Last modified 1/6/2023 6:41:09 AM EST
990-PF 990-N 990-EZ 990 8868 1120-POL
Generally, tax-exempt political organizations with gross receipts of $25,000 or more for taxable years beginning after June 30, 2000, must file Form 990. In the case of small political organizations, they must file Form 990-EZ.
However, under certain conditions, a tax-exempt political organization is not required to file Form 990. Those conditions include:
- If it is not required to file Form 8871 (including an organization required to file as a political committee with the FEC) or
- If it is a caucus or association of state or local officials.
To learn more about what political organizations need to know about Form 990 filing, click here.