Which Federal Forms to file for non profit?

Question

I have a non profit organization that had a net income of -590.00 with less than $100.00 of revenue in 2006. This is NOT a 501(c)(3), so it's not a tax exempt company, yet. Which forms do I need to file?

I checked irs.gov and under the definition of 501(c)(3), the organization does qualify as a 501(c)(3), but we have not applied for official status, yet. Do we use the same forms as a 501(c)(3)?

Answer 1

If you are within 15 months of having formed the organization you would file a form 990. You would be exempt from filing because your receits are under the filing requirement.
If you are outside the 15 months you would file a form 1120 until such time as you receive notice of exempt status.

Answer 2

You will need to apply for a 501 (c) (3) to have the tax exempt status. You can file form 1023 or 1024 depending on your situation. Until you receive your letter of deterimination from the IRS continue filing as you have been as you are NOT exempt from taxes. If you set up a corporation you need file your typical 1120, if you are a trust then you file 1041.