Who needs to File Form 990-EZ?
Form 990-EZ is designed to be used by small tax-exempt organizations, non-exempt or charitable trusts. These
organizations must have gross receipts of $200,000 or less in their total assets at the end of the year and
less than $500,000 during the past fiscal year. An organization described in item 10 or 11 under Certain
organizations with limited gross receipts, later, is required to submit Form 990-N unless it voluntarily
files Form 990 or 990-EZ, as applicable.