A 990-C is a specific tax form used by certain tax-exempt organizations, particularly those classified as "cooperative organizations," to report income, expenses, and other financial information to the Internal Revenue Service (IRS). It is part of the Form 990 series, which is required for organizations seeking tax-exempt status under Section 501(c) of the Internal Revenue Code. The 990-C form provides transparency about the organization's financial activities and helps the IRS ensure compliance with tax laws.