---
title: "Choose the Form 990 series return and support its narrative from the records"
url: "https://ailawframework.com/practice/not-for-profit-charities-and-associations/draft-the-narrative-for-an-annual-charity-information-return/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A35-T1-R9-US"
practice_area: "Not-for-Profit, Charities & Associations"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Choose the Form 990 series return and support its narrative from the records

> Calculate gross receipts and total assets from the trial balance the lawyer marks, and list the program activities with the figures that support them. Do not complete the return.

Canonical page: https://ailawframework.com/practice/not-for-profit-charities-and-associations/draft-the-narrative-for-an-annual-charity-information-return/united-states  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Not-for-Profit, Charities & Associations](https://ailawframework.com/practice/not-for-profit-charities-and-associations.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| How AI is used | Calculate gross receipts and total assets from the trial balance the lawyer marks, and list the program activities with the figures that support them. Do not complete the return. |
| What the lawyer must review | The IRS chart says which Form 990-series return applies. Gross receipts normally at or under $50,000: Form 990-N, unless the organisation is not allowed to use it. Gross receipts under $200,000 and total assets under $500,000: Form 990-EZ or Form 990. Gross receipts of $200,000 or more, or total assets of $500,000 or more: Form 990. A private foundation files Form 990-PF regardless of finances. Form 990-N is due by the 15th day of the fifth month after the tax year ends. An organisation that fails to file a required Form 990, 990-EZ or 990-N for three consecutive years automatically loses exemption. Gross receipts are total amounts received from all sources, without subtracting costs. The 'normally $50,000 or less' test differs for organisations under one year, between one and three years, and at least three years old. You choose the form and write the return. Section 501(c)(3) still limits inurement, substantial lobbying and political campaign activity. |
| Written for | United States |
| Applies to | [Draft the narrative for an annual charity information return](https://ailawframework.com/practice/not-for-profit-charities-and-associations/draft-the-narrative-for-an-annual-charity-information-return.md) |

## Checking plan

- What the AI does: Calculate gross receipts and total assets from the trial balance the lawyer marks, and list the program activities with the figures that support them. Do not complete the return.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- Some organisations cannot file Form 990-N even if gross receipts are normally $50,000 or less. The IRS page points to a separate 'not permitted to file' list. Open it.
- The 990-N page says there is no late-filing penalty for the e-Postcard itself, but three consecutive missed required filings revoke exemption on the due date of the third year.
- Form 990-N needs a Login.gov or ID.me account. The page says not to file it from a phone or tablet.

## Sources

- [IRS: Form 990 series, which forms exempt organisations file](https://www.irs.gov/charities-non-profits/form-990-series-which-forms-do-exempt-organizations-file) (checked 2026-10-22)
- [IRS: Form 990-N filing requirement for small exempt organisations](https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard) (checked 2026-10-22)
- [26 U.S.C. § 501(c)(3)](https://www.law.cornell.edu/uscode/text/26/501) (checked 2026-10-22)

## Forms and precedents for this task

| Form or precedent | Kind | AI level | Summary |
| --- | --- | --- | --- |
| [Board or committee resolution approving the ACNC Annual Information Statement and annual financial report, with reporting checklist](https://ailawframework.com/precedents/not-for-profit-charities-and-associations/board-resolution-approving-acnc-annual-information-statement.md) | Form | Yellow | Minute and resolution for a registered charity’s responsible persons approving the Annual Information Statement and financial report, confirming charity size and review or audit, authorising… |

Signed-in accounts can read the full text of each one.

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*