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Monday, February 10, 2014

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Annual Electronic Filing Requirement for Small Exempt Organizations — Form 990-N (e-Postcard)

Most small tax-exempt organizations whose annual gross receipts are normally $50,000 or less are required to electronically submit Form 990-N, also known as the e-Postcard, unless they choose to file a complete Form 990 or Form 990-EZ instead.
If you do not file your e-Postcard on time, the IRS will send you a reminder notice. There is no penalty assessment for late filing the e-Postcard, but an organization that fails to file required e-Postcards (or information returns – Forms 990 or 990-EZ) for three consecutive years will automatically lose its tax-exempt status. The revocation of the organization’s tax-exempt status will not take place until the filing due date of the third year. Watch the IRS YouTube presentation.
Due Date of the e-Postcard
The e-Postcard is due every year 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, the e-Postcard is due May 15 of the following year. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. You cannot file the e-Postcard until after your tax year ends.

How to File

Use this link to file the e-Postcard. If you have trouble accessing the system using that link, you may be able to access the filing site directly by typing or pasting the following address into your Internet browser: http://epostcard.form990.org. When you access the system, you will leave the IRS site and file the e-Postcard with the IRS through our trusted partner, Urban Institute. The form must be completed and filed electronically. There is no paper form.

Information You Will Need to File the e-Postcard
The e-Postcard is easy to complete. All you need is eight items of basic information about your organization.
Who Must File
Most small tax-exempt organizations with gross receipts that are normally $50,000 or less must file the e-Postcard. Exceptions to this requirement include:

Organizations that are included in a group return,
Churches, their integrated auxiliaries, and conventions or associations of churches, and
Organizations required to file a different return

To search for organizations that have filed an e-Postcard and to view their filings, see Exempt Organizations Select Check. You can also download the entire database of e-Postcard filings on that site.

Additional Information

Frequently Asked Questions - e-Postcard
Frequently Asked Questions - Automatic Revocation for Not Filing Annual Return or Notice
Final regulations (July 23, 2009)
Educational tools: Help spread the word – Help small tax-exempt organizations stay exempt!
EO Update: Subscribe to Exempt Organization’s regular email newsletter that highlights new information posted on the Charities and Non-Profits pages of IRS.gov.
Account, tax law, or questions about filing the e-Postcard should be directed to Customer Account Services at 1-877-829-5500. For questions about or problems with the e-Postcard filing system, use the Technical Support link on the filing site.