Form 990 Heading

An organization must file the version of the Form 990 that corresponds to the year in which its accounting period begins.

• For an organization on a calendar year, the form is filed for the calendar year shown in the heading, and the fiscal year date blanks are left empty.


• For an organization on a fiscal year, the beginning and ending dates of its accounting period must be entered in the spaces provided in the heading.

• ☐ Address change
• ☐ Name change
• ☐ Initial return
• ☐ Final return/terminated
• ☐ Amended return
• ☐ Application pending

Final return/terminated.Check this box if the organization has terminated its existence or ceased to be a § 501(a) or § 527 organization and is filing its final return as an exempt organization or § 4947(a)(1) trust. An organization that checks this box because it has liquidated, terminated, or dissolved during the tax year must also attach Schedule N (Form 990).

Application pending.
Check this box if the organization either has filed a Form 1023, 1023-EZ, 1024, or 1024-A with the IRS and is awaiting a response, or claims tax-exempt status under § 501(a) but hasn’t filed Form 1023, 1023-EZ, 1024, or 1024-A to be recognized by the IRS as tax exempt. If this box is checked, the organization must complete all parts of Form 990 and any required schedules.

To qualify for tax exemption retroactive to the date of its organization or formation, an organization claiming tax-exempt status under § 501(c) (other than § 501(c)(29)) must generally file an application for recognition of exemption (Form 1023, 1023-EZ, 1024, or 1024-A) within 27 months of the end of the month in which it was legally organized or formed.

• Name of organization
• Doing business as
• Number and street (or P.O. box if mail is not delivered to street address)
• Room/suite
• City or town, state or province, country, and ZIP or foreign postal code

Item C. Name and address.

Enter the organization’s legal name on the “Name of organization” line. If the organization operates under a name different from its legal name, enter the alternate name on the “Doing Business As” (DBA) line. If multiple DBA names won’t fit on the line, enter one on the line and enter the others on Schedule O (Form 990).

If the organization receives its mail in care of a third party (such as an accountant or an attorney), enter on the street address line “C/O” followed by the third party’s name and street address or P.O. box.

Include the suite, room, or other unit number after the street address. If the post office doesn’t deliver mail to the street address and the organization has a P.O. box, enter the box number instead of the street address.

For foreign addresses, enter the information in the following order: city or town, state or province, the name of the country, and the postal code. Don’t abbreviate the country name.

Item D. EIN.

Each organization (including a subordinate organization of a central organization) must have its own EIN. Use the EIN provided to the organization for filing its Form 990 and federal tax returns. An organization should never use the EIN issued to another organization, even if the organizations are related. The organization must have only one EIN. If it has more than one and hasn’t been advised which to use, notify the:

State the numbers the organization has, the name and address to which each EIN was assigned, and the address of the organization’s principal office. The IRS will advise the organization which number to use.

Enter a telephone number of the organization that members of the public and government personnel can use during normal business hours to obtain information about the organization’s finances and activities. If the organization doesn’t have a telephone number, enter the telephone number of an organization official who can provide such information.

The address provided must be a complete mailing address to enable the IRS to communicate with the organization’s current (as of the date this return is filed) principal officer, if necessary. If the officer prefers to be contacted at the organization’s address listed in item C, enter “same as C above.” For purposes of this item, “principal officer” means an officer of the organization who, regardless of title, has ultimate responsibility for implementing the decisions of the organization’s governing body, or for supervising the management, administration, or operation of the organization.

On Form 990, Part VIII, column A, add line 6b (both columns (i) and (ii)), line 7b (both columns (i) and (ii)), line 8b, line 9b, line 10b, and line 12, and enter the total here.

• H(a) Is this a group return for subordinates?
  ☐ Yes ☐ No


• H(b) Are all subordinates included?
  ☐ Yes ☐ No
• If “No,” attach a list. See instructions.


• H(c) Group exemption number

If the organization answers “No” to item H(a), it shouldn’t check a box in item H(b). If the organization answers “Yes” to item H(a) but “No” to item H(b), attach a list (not on Schedule O (Form 990)) showing the name, address, and EIN of each local or subordinate organization included in the group return. Additionally, attach a list (not on Schedule O) showing the name, address, and EIN of each subordinate organization not included in the group return. If the organization answers “Yes” to item H(a) and “Yes” to item H(b), attach a list (not on Schedule O) showing the name, address, and EIN of each subordinate organization included in the group return. See Regulations section 1.6033-2(d)(2)(ii). A central organization or subordinate organization filing an individual return should not attach such a list. Enter in item H(c) the four-digit group exemption number (GEN) if the organization is filing a group return, or if the organization is a central or subordinate organization in a group exemption and is filing a separate return. Don’t confuse the four-digit GEN with the nine-digit EIN reported in item D of the form’s heading. A central organization filing a group return must not report its own EIN in item D, but report the special EIN issued for use with the group return.

If attaching a list:

• Enter the form number (“Form 990”) and tax year,
• Enter the group exemption name and EIN, and
• Enter the four-digit GEN.

• ☐ 501(c)(3)
• ☐ 501(c)(______) (insert no.)
• ☐ 4947(a)(1) or
• ☐ 527

Check the applicable box. If the organization is exempt under § 501(c) (other than § 501(c)(3)), check the second box and insert the appropriate subsection number within the parentheses (for example, “4” for a § 501(c)(4) organization).

Enter the organization’s current address for its primary website, as of the date of filing this return. If the organization doesn’t maintain a website, enter “N/A” (not applicable).

• ☐ Corporation
• ☐ Trust
• ☐ Association
• ☐ Other

Check the box describing the organization’s legal entity form or status under state law in its state of legal domicile. These include corporations, trusts, unincorporated associations, and other entities (for example, partnerships and limited liability companies (LLCs)).

Enter the year in which the organization was legally created under state or foreign law. If a corporation, enter the year of incorporation.

For a corporation, enter the state of incorporation (country of incorporation for a foreign corporation formed outside the United States). For a trust or other entity, enter the state whose law governs the organization’s internal affairs (or the foreign country whose law governs for a foreign organization other than a corporation).