Frequently Asked Questions

Form 990 FAQs

  1. Do I have to pay to see 990s on GuideStar?
  2. How do I find 990s on GuideStar?
  3. Why can't I find a 990 for the organization that interests me?
  4. What is IRS Form 990?
  5. What organizations are required to file Form 990?
  6. Which organizations are not required to file Form 990?
  7. What is the difference between Form 990, Form 990-EZ, and Form 990-PF?
  8. What is the deadline for filing a 990?
  9. Where does GuideStar get the 990s?
  10. How long after an organization files its 990 with the IRS does it take for the 990 to appear on GuideStar?
  11. Does GuideStar have 990s for all exempt organizations that file them?
  12. How do I know if GuideStar has a 990 for a particular nonprofit?
  13. I see the 990 link in the search results, but I can't get the 990.
  14. Why are some pages of a Form 990 blank when I print it?
  15. When I looked at a 990, the donors' names were blacked out.
  16. Does GuideStar make any other changes on the 990 images?
  17. I'm a novice at reading 990s. Do you have any advice?

Answers:

1. Do I have to pay to see 990s on GuideStar?

There is no charge for viewing the three most recent 990s we have received for an organization from the IRS; all registered users may also access any 990s a nonprofit has uploaded through our eDocs service. Older 990s received from the IRS are available to GuideStar Premium subscribers.

2. How do I find 990s on GuideStar?

  • Log in
  • Hit Advanced Search (under the search box on the home page)
  • Type an organization's name in the Name field
  • Hit the Search button
  • On the search results page, click on the name of an organization.
  • In the right column, click on Form 990 and eDocs
  • You'll see a page with all of the Form 990 links on it.
  • Click on the link for the Form 990 that you want to view

3. Why can't I find a 990 for the organization that interests me?

If there isn't a Form 990 and eDocs link in the right column of the report page, we don't have a Form 990 for that organization. There are several reasons why we might not have Forms 990 for an organization:
  • The organization is not required to file. (See question 6)
  • The organization is newly formed and has not filed yet.
  • The organization has not filed yet for the year. (See question 8)
  • The organization has filed but we haven't received the return from the IRS. (See question 10)
  • The organization is not a 501(c)(3) organization, and we haven't received its Form 990 from the IRS yet. (See question 11)
  • The organization is a religious entity that is not required to file a return with the IRS.

4. What is IRS Form 990?

Form 990 is an annual reporting return that certain federally tax-exempt organizations must file with the IRS. It provides information on the filing organization's mission, programs, and finances.

5. What organizations are required to file Form 990?

  • With some exceptions (see question 6), federally tax-exempt nonprofits that have incomes of more than $25,000
  • All 501(c)(3) private foundations, regardless of income

6. Which organizations are not required to file Form 990?

In general:
  • Nonprofits that have not received tax-exempt status from the IRS
  • Most faith-based organizations
  • Nonprofits with incomes of $25,000 or less
  • Subsidiary organizations
For specific exceptions, see the instructions for Forms 990 and 990-EZ.

7. What is the difference between Form 990, Form 990-EZ, and Form 990-PF?

  • Form 990-PF is the form that all 501(c)(3) private foundations and 4947(a)(1) non-exempt charitable trusts must file; only those types of exempt organizations use Form 990-PF.
  • Form 990-EZ is the "short form" for other 990 filers; exempt nonprofits with incomes of less than $100,000 and total assets of less than $250,000 may file Form 990-EZ, although they are allowed to file Form 990 if they prefer.
  • Form 990 is the "long form" that other 990 filers with incomes of more than $100,000 or assets above $250,000 must file.

8. What is the deadline for filing a 990?

There is no one date on which all Forms 990 must be submitted to the IRS. Instead, a nonprofit's filing date is determined by the end of its fiscal year (the 12-month period for which the organization plans the use of its funds); each filing organization is required to file "by the 15th day of the 5th month after" its fiscal year ends.

Organizations can also receive up to two 90-day extensions of time to file. (Like the 990, the extension request form is a public document and is posted on the GuideStar site.) Thus, the Form 990 for a nonprofit whose fiscal year ended on December 31, 2004, might not be filed until November 15, 2005:

Accounting Period 990 Due Date Due Date with 1 Extension Due Date with 2 Extensions
1/1/04-12/31/04 5/15/05 8/15/05 11/15/05

9. Where does GuideStar get the 990s?

The 990s come from two sources: the IRS and the organizations themselves. The IRS sends the 990s to us as TIFF images, which we convert to PDFs and post on the site. The database contains more than 2 million Form 990 images provided by the IRS, and new images arrive from the IRS monthly.

Form 990 images received from the IRS are posted in the "Form 990 and eDocs" section of the filing organization's GuideStar Report under the heading "Documents Supplied by the IRS."

Any organization in the database can also post PDF files of its 990s through our new eDocs service. Form 990 images received from an organization are posted in the "Form 990 and eDocs" section of its GuideStar Report under the heading "Documents Supplied by the Organization."

10. How long after an organization files its 990 with the IRS does it take for the 990 to appear on GuideStar?

Approximately two months.

11. Does GuideStar have 990s for all exempt organizations that file them?

Not yet. Until April 2005, the IRS only scanned the 990s of 501(c)(3) organizations (public charities and private foundations). As the IRS sends us scans of the 990s for the other types of exempt organizations, we will add them to the database.

12. How do I know if GuideStar has a 990 for a particular nonprofit?

If you are a GuideStar Basic user, click on the organization's name in the search results. If a 990 image is available for that nonprofit, a Form 990 and eDocs link will be in the navigation on the right side of the page.

If you are a GuideStar Premium user, a Form 990 link will appear in the search results for the organization. Clicking on this link will bring up a pop-up window with the most recent 990 we have received from the IRS for that organization. To see a listing of all of the 990s we have for the organization, click on its name, then click on the Form 990 and eDocs link in the navigation on the right. GuideStar Premium users can access all 990s we have for the organization.

13. I see the 990 link in the search results, but I can't get the 990.

You probably have pop-ups blocked on your browser. You can set your browser to allow pop-ups when you are on GuideStar. Go to Help in your browser's toolbar, search "pop-up blocker," and follow the instructions for adding sites on which pop-ups are permitted. If that doesn't solve the problem, please contact us at customerservice@guidestar.org or 800-784-9378.

14. Why are some pages of a Form 990 blank when I print it?

This happens for some users of Acrobat Reader 6.0 and higher. The workaround is to change the print settings in Acrobat Reader. In the Page Scaling drop-down menu, choose None. See a screenshot for more help.

15. When I looked at a 990, the donors' names were blacked out.

For most exempt organizations, donors' names and address of donors listed on Form 990 or 990-EZ are confidential by law. The IRS redacts—masks—this information before sending the 990 images to us. The organizations themselves must also redact information that can identify a donor before making copies of their 990s publicly available.

Only donors to private foundations and Section 527 political organizations that file Form 990 or 990-EZ are public information.

16. Does GuideStar make any other changes on the 990 images?

The following information may be masked on a 990 image at the filing organization's request; the organization may be charged a fee for the redaction:
  • Social Security numbers
  • Street addresses of private residences
  • Street addresses of certain organizations, such as battered women's shelters
  • Names of individuals receiving hardship scholarships, treatment for sexually transmitted diseases, or other services
Neither GuideStar nor the IRS, however, will mask other information on the 990s.

17. I'm a novice at reading 990s. Do you have any advice?

You're kidding, right? Of course we do: