Obligare / Federal / Form 990: not required for churches
Federal · Form 990 (none owed)

Form 990: not required for churches

Nothing to file. A church, its integrated auxiliaries and a convention or association of churches are exempt from the annual Form 990 and need not apply for recognition of exemption, though many do to show donors a determination letter.

When
With no fixed date.
Agency
IRS
Form
Form 990 (none owed)
Applies to
Churches in the United States.
Who usually handles it
You. Nobody else does this unless you have arranged it, so it stays on the company's side of the calendar.
If missed
None: there is no return to miss. Form 990-T still applies once unrelated business income reaches $1,000
Source
www.irs.gov, read October 28, 2026
J
Jay explains

Churches are the one kind of charity Congress left out of the annual return: section 6033(a)(3) of the Internal Revenue Code exempts a church, its integrated auxiliaries and a convention or association of churches from filing Form 990, 990-EZ or 990-N, so the three year revocation rule for non filers never reaches them. Everything else a nonprofit with staff owes still applies: the payroll returns, W-2s and 1099s, the written acknowledgments to donors, the state's corporate report, and Form 990-T if the church runs an unrelated business. A religious organization that is not a church, a mission society or a religious school, say, files the Form 990 its receipts call for; this profile is for churches.

Next dates

No fixed date. It appears on a calendar under "No fixed date" so it is not forgotten.

Also in the federal calendar

Federal corporate income tax returnFederal S corporation returnFederal partnership returnBusiness income on the owner's personal returnNonresident owner's US return, if one is owedAnnual electronic notice for small exempt organizationsShort annual return of an exempt organizationAnnual return of an exempt organizationAnnual return of a private foundationExempt organization business income tax returnCharitable solicitation registration: churches are exemptWritten acknowledgments to donors (recommended date)

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