Tuesday, January 15, 2008


For those of you that might be on the board of a small non-profit organization, the IRS has new filing requirements. I find it interested that the IRS asks for non-profit websites. I have seen one court case where the IRS did refer to information from a non-profit website. So be aware...they are watching.

What is the 990-N?

  • Beginning in 2008, small tax-exempt organizations have a new filing requirement.
  • The 990-N is know as the e-Postcard
  • The Pension Protection Act of 2006 added this filing requirement to ensure that the IRS and potential donors have current information about your organization.

Who has to file the 990-N?

  • If you are a tax-exempt organization that normally has annual gross receipts of 25,000 or less and does not have to file Form 990 or 990-EZ, you must file the e-Postcard.

Who is exempt from the mandatory filing of the 990-N?

  • Organizations that are included in a group return.
  • Churches, their integrated auxiliaries, and conventions or associations of churches.

When is the 990-N due?

  • The e-Postcard is due 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.
  • Note you cannot file the 990-N until after you tax year ends.

What happens if you don’t file a 990-N?

  • You risk losing your tax-exempt status.
  • Failure to file for three years will result in revocation of your tax exempt status.

How do I file the 990-N?

What will I need to file the 990-N?

  • Employer identification number (EIN)
  • Tax year
  • Legal name and mailing address
  • Any other names the organization uses
  • Name and address of a principal officer
  • Web site address if the organization has one
  • Confirmation that the organization’s annual gross receipts are normally $25,000 or less
  • If applicable, a statement that the organization has terminated or is terminating (going out of business)

Where can I get more information?