Annual Electronic Filing
Requirement for Small Exempt Organizations — Form 990-N
(e-Postcard)
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.
The Pension
Protection Act of 2006 added this filing requirement to ensure
that the IRS and potential donors have current information about
your organization.
Due Date
of the e-Postcard
The first
e-Postcards are due in 2008 for tax years ending on or after
December 31, 2007. 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, 2007, the e-Postcard is due May 15, 2008.
You cannot file the e-Postcard until after your
tax year ends.
Information You Will Need To File the e-Postcard
The e-Postcard is
easy to complete. All you need is the following information
about your organization. Click on any of the links below, if you
need more information about the item.
If applicable,
a statement that the organization has terminated or is
terminating (going out of business)
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, and
Churches, their
integrated auxiliaries, and conventions or associations of
churches.
The following
organizations cannot file the e-Postcard but must file different
forms instead:
Tax-exempt
organizations with annual gross receipts that are normally
greater than $25,000 must file
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.
Search for
e-Postcards - Public Disclosure
To find
and view an organization's e-Postcard click
here. To
download the entire data base of e-Postcard filings
click
here.
Note: Not
all organizations that file an e-Postcard are eligible
to receive charitable contributions that are
tax-deductible under Internal Revenue Code section 170.
See
Search for Charities, to determine whether
contributions to a particular organization are
tax-deductible.
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.
News release
IR 2009-49 (May 6, 2009) (due date reminder)
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.
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