Nonprofits & Tax Exempt organizations that have gross receipts less than or equal to $50,000 must complete their annual filing requirements by electronically filing Form 990-N (e-Postcard) since no paper form is available for Form 990-N. Organizations can also meet this annual filing requirement by filing Form 990 or Form 990-EZ instead.
Organizations that operate on a standard calendar tax year of 12 consecutive months (January 1 - December 31) should file annually on May 15.
Organizations that operate on a fiscal tax year of 12 consecutive months ending on the last day of any month except December, would file on the 15th day of the 5th month after the last month that concludes their fiscal tax year.
Note: If your deadline falls on a weekend or National Holiday, your deadline will be the following weekday.
When filing Form 990-N online for the first time, 8 basic information is required to complete your e-Postcard. Find out here!
Filing Form 990-N for the first time? Start by adding the basic information of your organization's information then review and transmit your e-Postcard to the IRS.
Nonprofit and exempt organizations that fail to file Form 990-N (e-Postcard) for three consecutive years will automatically be revoked of their tax exempt status. In order to reinstate the Tax Exempt Status, the Organization has to apply for exempt status again using the appropriate Form and providing Reasonable Cause within a stipulated time.