.https://cullinanelaw.com/nonprofit-law-basics-does-our-nonprofit-have-to-file-tax-returns-or-an-annu...
You have your answer :
Nearly all organizations claiming tax-exempt status must file a Form 990-series
annual information return (Form 990, 990-EZ, or 990-PF) or notice (Form 990-N)
beginning with the year they legally form, even if they have not yet applied for or
received recognition of tax-exempt status."
