Some organizations are exempt from filing Form 990
Yes, churches and most faith-based organizations such as religious schools, missions, or missionary organizations. In the case of nonprofits subsidiaries, the group return may be filed by the parent group. Certain state institutions can also be considered exempt because they provide essential services. An example of an exempt institution would be a university. Government agencies are typically exempt from income tax entirely when they serve the public good, such as religious or charitable organizations.