IRS report explaining form 990 and exceptions.
"Filing Requirements for churches and religious organizations," irs.gov, August 8, 2024, accessed June 10, 2025
Generally, tax-exempt organizations must file an annual information return (Form 990 PDF or Form 990-EZ PDF). Most small tax-exempt organizations whose annual gross receipts are normally $50,000 or less can satisfy their annual reporting requirement by electronically submitting Form 990-N if they choose not to file Form 990 or Form 990-EZ. Churches, some church-affiliated organizations and certain other types of organizations are excepted from filing.