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Tax-exempt groups file IRS form 990, an informational tax return. You don't have to pay money, but you do have to file this form to report your income. There are several different versions of form 990 (990ez, 990n) with varying levels of complexity. The article Tackling Your PTO Tax Return walks you through which form to file and how to fill out the form. You can find the form by searching on IRS. gov.
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Tackling Your PTO Tax Return: https:/www.ptotoday.com//pto-today-articles/article/392-tackling-your-pto-tax-return