IRS Annual Filing Requirements

Beginning in 2008, small tax-exempt organizations whose gross receipts are normally $50,00 or less are required to electonically submit Form 990-N, also known as the electronic e-Postcard. If you are a tax-exempt organization that normally has annual gross receipts of $50,000 or less and does not have to file Form 990 or 990-EZ, you must file the e-Postcard. The e-Postcard is due by the 15th day of the fifth month after the close of your tax year. So if your organization operates on a calendar year, the e-Postcard is due by May 15 of the following year. You cannot file the e-Postcard until after your tax year ends.

What happens if you don’t file?  – You risk losing your tax-exempt status!

If you think the new filing requirement may apply to your organization, go to for complete details and while you’re there sign up for Exempt Organization’s free email newsletter, EO Update, to receive up-to-date information posted on the charity pages of You can also download a very handy Compliance Guide for 501c3 Public Charities containing helpful advice on charitable organization record keeping.

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