The final phase-in for determining which IRS Form 990 is required to be filed is here...

Starting in tax year 2010 and after, the thresholds are as follows:

Form 990-PF - Private Foundations

Form 990-N (e-Postcard) - Gross receipts normally less than $50,000

Form 990-EZ - Gross receipts less than $200,000 and total assets less than $500,000

Form 990 - Gross receipts greater than $200,000 or total assets greater than $500,000

Form 990 or Form 990-EZ - Section 509(a)(3) Support Organizations

The final phase-in is a result of the new required filings for all exempt organizations.