New Annual Electronic Filing Requirement for Small Tax-Exempt Organizations

Beginning in 2008, small tax exempt organizations that previously were not required to file returns may be required to submit an annual electronic notice, Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations not Required to File Form 990 or 990EZ. 

Small tax-exempt organizations, whose gross receipts are normally $50,000 or less, are not required to file Form 990 or Fom 990EZ. These small tax-exempt organizations will now be required to electronically submit Form 990-N, also known as the e-Postcard, with the IRS annually.

How to Submit the e-Postcard
Small organizations must submit the e-Postcard electronically. There will be no paper form. The IRS is developing an electronic filing system for the e-Postcard. Filing procedures will be publicized on the IRS Web site.

For complete information, see the IRS 990 Web page.