Private foundations must file Form 199 every year.
The following types of organizations do not need to file Form 199:
- Organizations other than private foundations with gross receipts normally less than $25,000.
- Churches or religious orders.
- Political organizations exempt under 23701r.
- Pension trusts.
- Education IRAs.
- Qualified state tuition programs.
- Government entities.
Pub. 1068, Exempt Organizations - Requirements for Filing Returns and Paying Fees, provides detailed information about filing requirements.