Form 990 is an annual information return that most tax-exempt organizations are required to file with the IRS. It provides financial information about the organization’s operations, governance, and activities. Generally, most organizations exempt under Internal Revenue Code Section 501(a), including those described in Section 501(c)(3) (charities), 501(c)(4) (social welfare organizations), and 501(c)(6) (business leagues), must file Form 990 or one of its variants (990-EZ, 990-N, or 990-PF). The specific filing requirements depend on the organization’s gross receipts and total assets. Refer to the IRS instructions for the latest thresholds.