Form 990 is a tax form used by non-profit organizations in the United States to report their financial information to the Internal Revenue Service (IRS). It provides transparency about the organization's income, expenses, and activities, helping the public understand how funds are used. Non-profits must file Form 990 annually if they earn more than $200,000 or have total assets exceeding $500,000. The form includes various sections, such as revenue sources, program services, and governance practices, ensuring that organizations comply with federal regulations and maintain their tax-exempt status.