IRS Form 990 FinderForm 990 is an IRS public document that tax-exempt organizations with annual receipts of more than $100,000 or total assets more than $250,000 must file annually. Form 990-EZ is an IRS form for organizations with annual receipts of less than $100,000 but at least $25,000 and total assets less than $250,000. Religious organizations should research whether they require a Form 990 filing or not.