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What is the Form 990?
Form 990 is the annual information return required to be filed with the IRS by most organizations exempt from income tax. The form requires disclosure of information about the organization’s mission, program achievements, governance, and finances. The Form 990 is subject to Federal public disclosure laws. There are many websites that make 990s available for the public to review.
In the Search for online templates box, enter the type of document you want to create and press ENTER. Tip: To start from scratch, select Blank document. Or, for practice using Word features, try a learning guide like Welcome to Word, Insert your first table of contents, and more. Provides static methods for the creation, copying, deletion, moving, and opening of a single file, and aids in the creation of FileStream objects. The following example demonstrates how to use the File class to check whether a file exists, and depending on the result, either create a new file. However, you cannot file Form 990-N (e-Postcard) for a prior year through the link on our site to the filing system. For example, if the organization's tax year ended on December 31, 2014, and you attempt to file your 2014 e-Postcard after the close of your 2015 tax year (December 31, 2015), the filing system only will allow you to file for 2015. How did you know about us?
What is the purpose of Form 990?
Form 990 is an information return which the IRS and those invested in the organization (donors, recipients of grants, press media, etc.) can use to evaluate a nonprofit’s performance. The 990 should be used by a nonprofit as a platform to display their accomplishments and to enhance transparency.
Are there any exceptions to the requirements to file Form 990?
Certain church-affiliated organizations and governmental organizations are not required to file annual information returns with the IRS.
Who must file Form 990?
If your organization is required to file an annual information return, the organization’s financial activities generally determine which form you must file. Table below is copied directly from the IRS website.
Status | Form to File |
| Gross receipts normally ≤ $50,000 Note: Organizations eligible to file the e-Postcard may choose to file a full return | 990-N |
| Gross receipts < $200,000, and Total assets < $500,000 | 990-EZ or 990 |
| Gross receipts ≥ $200,000, or Total assets ≥ $500,000 | 990 |
| Private foundation – regardless of financial status | 990-PF |
Note that 509(a)(3) supporting organizations, Section 527 political organizations, and private foundations are not eligible to file the 990-N e-Postcard, regardless of their financial activities.
In addition, tax exempt organizations that generate over $1,000 in unrelated business income must file a 990-T return annually. Deadlines to file the 990-T are the same as other 990 returns.
When is the Form 990 due?
The form is due to the IRS on the 15th day of the 5th month after the fiscal year end of an organization. For example, if the fiscal year end was December 31st, the filing deadline would be May 15th of the following year. Likewise, if the fiscal year end was June 30th, the filing deadline would be November 15th. There are a two 3-month extensions which can be filed to extend the filing due date for a total of six months. The second extension must include a signature and reasonable cause why the return cannot be filed by the first extended due date.
What is the penalty for late filing or failure to file?
Late filing penalties for organizations whose gross receipts are less than $1 million are $20 per day up to either $10,000 or 5% of the organization’s gross revenue, whichever is less. For an organization with gross receipts over $1 million, the penalty is $100 a day up to a maximum of $50,000.
The IRS will automatically revoke the tax exempt status of any organization that fails to file the Form 990 return for three consecutive years. Once an organization’s exempt status is revoked, the organization will have to file Form 1023 in order to receive reinstatement of its exempt status. This process can be lengthy and costly and should be avoided if at all possible.
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-->Definition
Provides static methods for the creation, copying, deletion, moving, and opening of a single file, and aids in the creation of FileStream objects.
- Attributes
Examples
The following example demonstrates how to use the File class to check whether a file exists, and depending on the result, either create a new file and write to it, or open the existing file and read from it. Before running the code, create a c:temp folder.
Remarks
Use the File class for typical operations such as copying, moving, renaming, creating, opening, deleting, and appending to a single file at a time. You can also use the File class to get and set file attributes or DateTime information related to the creation, access, and writing of a file. If you want to perform operations on multiple files, see Directory.GetFiles or DirectoryInfo.GetFiles.
Many of the File methods return other I/O types when you create or open files. You can use these other types to further manipulate a file. For more information, see specific File members such as OpenText, CreateText, or Create.
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Because all File methods are static, it might be more efficient to use a File method rather than a corresponding FileInfo instance method if you want to perform only one action. All File methods require the path to the file that you are manipulating.
The static methods of the File class perform security checks on all methods. If you are going to reuse an object several times, consider using the corresponding instance method of FileInfo instead, because the security check will not always be necessary.
By default, full read/write access to new files is granted to all users.
The following table describes the enumerations that are used to customize the behavior of various File methods.
| Enumeration | Description |
|---|---|
| FileAccess | Specifies read and write access to a file. |
| FileShare | Specifies the level of access permitted for a file that is already in use. |
| FileMode | Specifies whether the contents of an existing file are preserved or overwritten, and whether requests to create an existing file cause an exception. |
Note
In members that accept a path as an input string, that path must be well-formed or an exception is raised. For example, if a path is fully qualified but begins with a space, the path is not trimmed in methods of the class. Therefore, the path is malformed and an exception is raised. Similarly, a path or a combination of paths cannot be fully qualified twice. For example, 'c:temp c:windows' also raises an exception in most cases. Ensure that your paths are well-formed when using methods that accept a path string.
In members that accept a path, the path can refer to a file or just a directory. The specified path can also refer to a relative path or a Universal Naming Convention (UNC) path for a server and share name. For example, all the following are acceptable paths:
'c:MyDirMyFile.txt'in C#, or'c:MyDirMyFile.txt'in Visual Basic.'c:MyDir'in C#, or'c:MyDir'in Visual Basic.'MyDirMySubdir'in C#, or'MyDirMySubDir'in Visual Basic.'MyServerMyShare'in C#, or'MyServerMyShare'in Visual Basic.
For a list of common I/O tasks, see Common I/O Tasks.
Methods
| AppendAllLines(String, IEnumerable<String>) | Appends lines to a file, and then closes the file. If the specified file does not exist, this method creates a file, writes the specified lines to the file, and then closes the file. |
| AppendAllLines(String, IEnumerable<String>, Encoding) | Appends lines to a file by using a specified encoding, and then closes the file. If the specified file does not exist, this method creates a file, writes the specified lines to the file, and then closes the file. |
| AppendAllLinesAsync(String, IEnumerable<String>, CancellationToken) | Asynchronously appends lines to a file, and then closes the file. If the specified file does not exist, this method creates a file, writes the specified lines to the file, and then closes the file. |
| AppendAllLinesAsync(String, IEnumerable<String>, Encoding, CancellationToken) | Asynchronously appends lines to a file by using a specified encoding, and then closes the file. If the specified file does not exist, this method creates a file, writes the specified lines to the file, and then closes the file. |
| AppendAllText(String, String) | Opens a file, appends the specified string to the file, and then closes the file. If the file does not exist, this method creates a file, writes the specified string to the file, then closes the file. |
| AppendAllText(String, String, Encoding) | Appends the specified string to the file using the specified encoding, creating the file if it does not already exist. |
| AppendAllTextAsync(String, String, CancellationToken) | Asynchronously opens a file or creates a file if it does not already exist, appends the specified string to the file, and then closes the file. |
| AppendAllTextAsync(String, String, Encoding, CancellationToken) | Asynchronously opens a file or creates the file if it does not already exist, appends the specified string to the file using the specified encoding, and then closes the file. |
| AppendText(String) | Creates a StreamWriter that appends UTF-8 encoded text to an existing file, or to a new file if the specified file does not exist. |
| Copy(String, String) | Copies an existing file to a new file. Overwriting a file of the same name is not allowed. |
| Copy(String, String, Boolean) | Copies an existing file to a new file. Overwriting a file of the same name is allowed. |
| Create(String) | Creates or overwrites a file in the specified path. |
| Create(String, Int32) | Creates or overwrites a file in the specified path, specifying a buffer size. |
| Create(String, Int32, FileOptions) | Creates or overwrites a file in the specified path, specifying a buffer size and options that describe how to create or overwrite the file. |
| Create(String, Int32, FileOptions, FileSecurity) | Creates or overwrites a file in the specified path, specifying a buffer size, options that describe how to create or overwrite the file, and a value that determines the access control and audit security for the file. |
| CreateText(String) | Creates or opens a file for writing UTF-8 encoded text. If the file already exists, its contents are overwritten. |
| Decrypt(String) | Decrypts a file that was encrypted by the current account using the Encrypt(String) method. |
| Delete(String) | Deletes the specified file. |
| Encrypt(String) | Encrypts a file so that only the account used to encrypt the file can decrypt it. |
| Exists(String) | Determines whether the specified file exists. |
| GetAccessControl(String) | Gets a FileSecurity object that encapsulates the access control list (ACL) entries for a specified file. |
| GetAccessControl(String, AccessControlSections) | Gets a FileSecurity object that encapsulates the specified type of access control list (ACL) entries for a particular file. |
| GetAttributes(String) | Gets the FileAttributes of the file on the path. |
| GetCreationTime(String) | Returns the creation date and time of the specified file or directory. |
| GetCreationTimeUtc(String) | Returns the creation date and time, in coordinated universal time (UTC), of the specified file or directory. |
| GetLastAccessTime(String) | Returns the date and time the specified file or directory was last accessed. |
| GetLastAccessTimeUtc(String) | Returns the date and time, in coordinated universal time (UTC), that the specified file or directory was last accessed. |
| GetLastWriteTime(String) | Returns the date and time the specified file or directory was last written to. |
| GetLastWriteTimeUtc(String) | Returns the date and time, in coordinated universal time (UTC), that the specified file or directory was last written to. |
| Move(String, String) | Moves a specified file to a new location, providing the option to specify a new file name. |
| Move(String, String, Boolean) | Moves a specified file to a new location, providing the options to specify a new file name and to overwrite the destination file if it already exists. |
| Open(String, FileMode) | Opens a FileStream on the specified path with read/write access with no sharing. |
| Open(String, FileMode, FileAccess) | Opens a FileStream on the specified path, with the specified mode and access with no sharing. |
| Open(String, FileMode, FileAccess, FileShare) | Opens a FileStream on the specified path, having the specified mode with read, write, or read/write access and the specified sharing option. |
| OpenRead(String) | Opens an existing file for reading. |
| OpenText(String) | Opens an existing UTF-8 encoded text file for reading. |
| OpenWrite(String) | Opens an existing file or creates a new file for writing. |
| ReadAllBytes(String) | Opens a binary file, reads the contents of the file into a byte array, and then closes the file. |
| ReadAllBytesAsync(String, CancellationToken) | Asynchronously opens a binary file, reads the contents of the file into a byte array, and then closes the file. |
| ReadAllLines(String) | Opens a text file, reads all lines of the file, and then closes the file. |
| ReadAllLines(String, Encoding) | Opens a file, reads all lines of the file with the specified encoding, and then closes the file. |
| ReadAllLinesAsync(String, CancellationToken) | Asynchronously opens a text file, reads all lines of the file, and then closes the file. |
| ReadAllLinesAsync(String, Encoding, CancellationToken) | Asynchronously opens a text file, reads all lines of the file with the specified encoding, and then closes the file. |
| ReadAllText(String) | Opens a text file, reads all the text in the file, and then closes the file. |
| ReadAllText(String, Encoding) | Opens a file, reads all text in the file with the specified encoding, and then closes the file. |
| ReadAllTextAsync(String, CancellationToken) | Asynchronously opens a text file, reads all the text in the file, and then closes the file. |
| ReadAllTextAsync(String, Encoding, CancellationToken) | Asynchronously opens a text file, reads all text in the file with the specified encoding, and then closes the file. |
| ReadLines(String) | Reads the lines of a file. |
| ReadLines(String, Encoding) | Read the lines of a file that has a specified encoding. |
| Replace(String, String, String) | Replaces the contents of a specified file with the contents of another file, deleting the original file, and creating a backup of the replaced file. |
| Replace(String, String, String, Boolean) | Replaces the contents of a specified file with the contents of another file, deleting the original file, and creating a backup of the replaced file and optionally ignores merge errors. |
| SetAccessControl(String, FileSecurity) | Applies access control list (ACL) entries described by a FileSecurity object to the specified file. |
| SetAttributes(String, FileAttributes) | Sets the specified FileAttributes of the file on the specified path. |
| SetCreationTime(String, DateTime) | Sets the date and time the file was created. |
| SetCreationTimeUtc(String, DateTime) | Sets the date and time, in coordinated universal time (UTC), that the file was created. |
| SetLastAccessTime(String, DateTime) | Sets the date and time the specified file was last accessed. |
| SetLastAccessTimeUtc(String, DateTime) | Sets the date and time, in coordinated universal time (UTC), that the specified file was last accessed. |
| SetLastWriteTime(String, DateTime) | Sets the date and time that the specified file was last written to. |
| SetLastWriteTimeUtc(String, DateTime) | Sets the date and time, in coordinated universal time (UTC), that the specified file was last written to. |
| WriteAllBytes(String, Byte[]) | Creates a new file, writes the specified byte array to the file, and then closes the file. If the target file already exists, it is overwritten. |
| WriteAllBytesAsync(String, Byte[], CancellationToken) | Asynchronously creates a new file, writes the specified byte array to the file, and then closes the file. If the target file already exists, it is overwritten. |
| WriteAllLines(String, IEnumerable<String>) | Creates a new file, writes a collection of strings to the file, and then closes the file. |
| WriteAllLines(String, IEnumerable<String>, Encoding) | Creates a new file by using the specified encoding, writes a collection of strings to the file, and then closes the file. |
| WriteAllLines(String, String[]) | Creates a new file, write the specified string array to the file, and then closes the file. |
| WriteAllLines(String, String[], Encoding) | Creates a new file, writes the specified string array to the file by using the specified encoding, and then closes the file. |
| WriteAllLinesAsync(String, IEnumerable<String>, CancellationToken) | Asynchronously creates a new file, writes the specified lines to the file, and then closes the file. |
| WriteAllLinesAsync(String, IEnumerable<String>, Encoding, CancellationToken) | Asynchronously creates a new file, write the specified lines to the file by using the specified encoding, and then closes the file. |
| WriteAllText(String, String) | Creates a new file, writes the specified string to the file, and then closes the file. If the target file already exists, it is overwritten. |
| WriteAllText(String, String, Encoding) | Creates a new file, writes the specified string to the file using the specified encoding, and then closes the file. If the target file already exists, it is overwritten. |
| WriteAllTextAsync(String, String, CancellationToken) | Asynchronously creates a new file, writes the specified string to the file, and then closes the file. If the target file already exists, it is overwritten. |
| WriteAllTextAsync(String, String, Encoding, CancellationToken) | Asynchronously creates a new file, writes the specified string to the file using the specified encoding, and then closes the file. If the target file already exists, it is overwritten. |