Beginning in 2008, small tax-exempt organizations that normally have annual gross receipts less than $25,000 and elect not to file Form 990 or Form 990-EZ may be required to file an annual electronic notice (e-Postcard).
New Annual Electronic Filing Requirement for Small Tax-Exempt Organizations
Small tax-exempt organizations whose annual gross receipts are normally $25,000
or less may be required to electronically submit Form 990-N, also known as the e-Postcard, unless they choose to file a complete Form 990 or Form 990-EZ.
If you do not file your e-Postcard on time, the IRS will send you a reminder notice but you will not be assessed a penalty for late filing the e-Postcard. However, an organization that fails to file required e-Postcards (or information returns – Forms 990 or 990-EZ) for three consecutive years will automatically lose its tax-exempt status. The revocation of the organization’s tax-exempt status will not take place until the filing due date of the third year.
Due Date of the e-Postcard
The e-Postcard is due every year by the 15th day of the 5th month after the close of your tax year. For example, if your tax year ended on December 31, the e-Postcard is due May 15 of the following year. You cannot file the e-Postcard until after your tax year ends.
How To File
Click here to file the e-Postcard. If you have trouble accessing the system using that link, you may be able to access the filing site directly by typing or pasting the following address into your Internet browser: http://epostcard.form990.org. When you access the system, you will leave the IRS site and file the e-Postcard with the IRS through our trusted partner, Urban Institute. The form must be completed and filed electronically. There is no paper form.
Information You Will Need To File the e-Postcard
The e-Postcard is easy to complete. All you need is eight items of basic information about your organization.
Who Must File
Most small tax-exempt organizations with gross receipts that are normally $25,000 or less
must file the e-Postcard.
Exceptions to this requirement include:
Organizations that are included in a group return,
Churches, their integrated auxiliaries, and conventions or associations of churches, and
Organizations required to file a different return
Additional Information
Frequently Asked Questions – e-Postcard
Frequently Asked Questions – Automatic Revocation for Not Filing Annual Return or Notice
Final regulations (July 23, 2009)
Educational tools : Help spread the word – Help small tax-exempt organizations stay exempt!
EO Update : Subscribe to Exempt Organization’s regular email newsletter that highlights new information posted on the Charities and Non-Profits pages of IRS.gov.
Account, tax law, or questions about filing the e-Postcard should be directed to Customer Account Services at 1-877-829-5500. For questions about or problems with the e-Postcard filing system, use the Technical Support link on the filing site.
Filing thresholds – exempt organizations annual filing requirements
Form 990 Series – Filing Phase-In
The new Form 990 series returns are effective for 2008 tax years (returns filed beginning in 2009) To allow organizations time to adjust to the new forms, the IRS is phasing in the new returns
during a three-year transition period. During the transition, an organization’s annual filing requirement depends on its financial activity. The charts below indicate the general exempt organization filing requirements during the transition period.
Gross receipts = $100,000, orTotal assets = $250,000
| 2007 Tax Year (Filed in 2008 or 2009) |
Form to File |
|---|---|
| Gross receipts normally = $25,000 Note: Organizations eligible to file the e-Postcard may choose to file a full return. |
990-N |
| Gross receipts < $100,000, and Total assets < $250,000 |
990-EZ or 990 |
| 990 |
| 2008 Tax Year (Filed in 2009 or 2010) |
Form to File |
| Gross receipts normally = $25,000 Note: Organizations eligible to file the e-Postcard may choose to file a full return. |
990-N |
| Gross receipts < $ 1 million, and Total assets < $2.5 million | 990-EZ or 990 |
| Gross receipts = $1 million, or Total assets = $2.5 million |
990 |
| 2009 Tax Year (Filed in 2010 or 2011) |
Form to File |
| Gross receipts normally = $25,000 Note: Organizations eligible to file the e-Postcard may choose to file a full return. |
990-N |
| Gross receipts < $500,000, and Total assets < $1.25 million |
990-EZ or 990 |
| Gross receipts = $500,000, or Total assets = $1.25 million |
990 |
| 2010 Tax Year and later (Filed in 2011 and later) |
Form to File |
| Gross receipts normally =$50,000 Note: Organizations eligible to file the e-Postcard may choose to file a full return. |
990-N |
| Gross receipts< $200,000, and Total assets < $500,000 |
990-EZ or 990 |
| Gross receipts = $200,000, or Total assets = $500,000 |
DISCLAIMER: This information is not intended to provide legal or accounting advice, or to address specific situations. Please consult with your legal or tax advisor to supplement and verify what you learn here.
