990-N FAQs

Form 990-N, also called the e-Postcard, is an annual electronic notice that small tax-exempt organizations file with the IRS. It is used instead of the longer Form 990 or 990-EZ. The form confirms the organization is still active and eligible for tax-exempt status.

Organizations with gross receipts normally $50,000 or less must file Form 990-N. This includes many small nonprofits, charities, and associations. Certain organizations, such as churches and government entities, are exempt from filing.

The form requires basic information, including the organization’s legal name, EIN, mailing address, and website (if any). It also asks for the name and address of a principal officer. No financial statements or detailed revenue information are required.

Form 990-N is due by the 15th day of the 5th month after the organization’s tax year ends. For organizations with a calendar tax year, the deadline is May 15. There are no automatic extensions available for Form 990-N.

What is the penalty for not filing a 990-N? If an organization fails to file Form 990-N for three consecutive years, its tax-exempt status is automatically revoked. Reinstating tax-exempt status requires filing an application and paying the applicable user fee.

Yes, Form 990-N filings are public information. They can be accessed through the IRS or third-party nonprofit databases. This allows donors and the public to verify that an organization is compliant with IRS requirements.

Yes, newly formed tax-exempt organizations must file Form 990-N if their gross receipts are $50,000 or less. The filing requirement applies even if the organization had little or no activity during the year. Filing helps establish ongoing compliance with the IRS.

Filing Form 990-N does not grant tax-exempt status, but it helps maintain it. Tax-exempt status is granted through an IRS determination letter. The annual filing simply confirms that the organization continues to meet basic eligibility requirements.