Are political committees required to file Form 990?
526 views |
Last modified 6/26/2023 1:44:44 AM EST
Generally, tax-exempt political organizations with gross receipts of $25,000 or more for taxable years beginning after June 30, must file Form 990. In the case of small political organizations, they must file Form 990-EZ.
However, a tax-exempt political organization is not required to file Form 990 under certain conditions. 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.
Click here to learn more about what political organizations need to know about Form 990 filing.