This document provides an overview of Form 990 for nonprofit organizations. It explains that Form 990 is an informational return that must be filed by tax-exempt organizations, trusts, and some political organizations to report financial information to the IRS. Which specific Form 990 must be filed (990N, 990EZ, or 990) depends on the organization's gross receipts and total assets. The deadline is the 15th day of the 5th month after the organization's fiscal year end. The document outlines SKC's process for assisting organizations in completing and filing Form 990, including distributing a questionnaire, preparing the return, internal review, client approval, and electronic filing with the IRS.