Are we required to file Form IL-990-T if we are registered with the IRS as a non-profit organization?

An organization exempt from federal income tax under Internal Revenue Code Section 501(a) which earns or receives unrelated business taxable income as determined under Internal Revenue Code Section 512 must file Form IL-990-T, Exempt Organization Income and Replacement Tax Return, if it 

  • has net income as defined under the Illinois Income Tax Act, Section 205; or 
  • is a resident or qualified to do business in the state of Illinois and is required to file federal Form 990-T, Exempt Organization Business Income Tax Return (regardless of net income or loss).

See our Exempt Organizations web page for more information. 

If you have additional inquiries, you may submit them to the Questions, Comments, or Request form.