Get IRS Publication 5248 2016

Who must file Form 990-N (e-Postcard)? Most small tax-exempt organizations whose gross receipts are normally $50,000 or less must file Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations not Required To File Form 990 or 990-EZ.

Who Has to File 990-N. Today, all nonprofits with gross receipts under $50,000 must submit 990-N. If a nonprofit has fluctuating income from year to year, it should file the e-postcard if average revenues were $50,000 or less for the prior three consecutive years.

Who must file. Most small tax-exempt organizations whose annual gross receipts are normally $50,000 or less can satisfy their annual reporting requirement by electronically submitting Form 990-N if they choose not to file Form 990 or Form 990-EZ instead.

Unfortunately, there is no way to late file a 990-N through the IRS. The IRS website mentioned above only allows 990-N filings for the most recently completed fiscal year.

Most nonprofit tax-exempt organizations are required to file annual tax returns with the IRS. Even though most tax-exempt nonprofit organizations do not pay federal taxes (that is what tax-exempt means), most do have to file an informational return with the IRS. This annual reporting return is called a Form 990.

More In Charities and Nonprofits An organization that normally has $50,000 or more in gross receipts and that is required to file an exempt organization information return must file either Form 990, Return of Organization Exempt from Income Tax, or Form 990-EZ, Short Form Return of Organization Exempt from Income Tax.

Private foundations and non-exempt charitable trusts are required to file Forms 990-PF electronically regardless of their asset size, if they file at least 250 returns annually. The electronic filing requirement does not apply to Form 8868.

All private foundations, regardless of revenue, must file Form 990-PF each year. It is a lengthy and complex return much like Form 990 for public charities.

Who must file Form 990-N (e-Postcard)? Most small tax-exempt organizations whose gross receipts are normally $50,000 or less must file Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations not Required To File Form 990 or 990-EZ.

With a few exceptions, most tax-exempt organizations that file Forms 990, 990-EZ, 990-PF or 1120-POL can file electronically. Form 990-T, Exempt Organization Business Income Tax Return, is not yet available for electronic filing.

With a few exceptions, most tax-exempt organizations that file Forms 990, 990-EZ, 990-PF or 1120-POL can file electronically. Form 990-T, Exempt Organization Business Income Tax Return, is not yet available for electronic filing.

Tax professionals who plan to file Forms 990, 990-EZ, 990-PF or 1120-POL electronically must submit a new or revised electronic IRS e-file application using the electronic e-services application. This is a one-time registration process and you must apply at least 45 days before you plan to file electronically.

More In Charities and Nonprofits Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Form 990EZ, is used by small, tax-exempt organizations for annual reporting and can only be submitted electronically.

Who must file Form 990-N (e-Postcard)? Most small tax-exempt organizations whose gross receipts are normally $50,000 or less must file Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations not Required To File Form 990 or 990-EZ.

All private foundations, regardless of income. They file Form 990-PF. Larger nonprofits that have gross receipts of more than $50,000 may file Form 990 or 990-EZ. Small nonprofits with gross receipts of $50,000 or less must file the 990-N (e-Postcard) to maintain their exempt status.