- Form 990-N (e-Postcard) is an annual IRS electronic filing for small tax-exempt organizations
- Required for nonprofits with gross receipts ≤ $50,000 per year.
- Filing deadline: 15th day of the 5th month after your fiscal year ends (e.g., May 15 for calendar-year orgs).
- Filed 100% online for FREE through IRS.gov or an authorized e-file provider.
- Penalty for missing 3 consecutive years: automatic revocation of tax-exempt status.
- No paper filing option — electronic filing is mandatory.
Running a small nonprofit comes with its fair share of administrative responsibilities — and one of the most important annual obligations is filing with the Internal Revenue Service (IRS). But if your organization is small, the IRS has made compliance significantly simpler through Form 990-N, commonly known as the ‘e-Postcard.’
Whether you lead a community garden club, a local volunteer fire department auxiliary, a youth sports association, or a small charitable foundation, this guide will walk you through everything you need to know about Form 990-N — what it is, who must file it, when it is due, what information it requires, how to complete and submit it, and what happens if you miss the deadline.
This is the most comprehensive, up-to-date guide available on Form 990-N. Bookmark it for future reference.
1. What Is Form 990-N (E-Postcard)?
Form 990-N — officially called the Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Form 990-EZ — is an annual informational return filed with the IRS by small tax-exempt organizations.
Unlike standard Form 990 or Form 990-EZ, which can run dozens of pages and require detailed financial disclosures, Form 990-N is intentionally minimal. It consists of just eight basic data points (discussed in detail in Section 4) and is submitted entirely online in just a few minutes.
The form was introduced by the Pension Protection Act of 2006 to ensure the IRS maintained an accurate, current database of active small tax-exempt organizations. Before its introduction, small nonprofits with low gross receipts had no annual filing requirement at all, making it difficult for the IRS to track whether these organizations were still operational.
Key Characteristics of Form 990-N
- Electronic-only: There is no paper version of Form 990-N. It must be filed online.
- Free to file: There is no filing fee. The IRS accepts submissions at no cost.
- Minimal information required: Only 8 data points are needed to complete the filing.
- Annual requirement: It must be filed every year as long as the organization holds tax-exempt status and qualifies based on gross receipts.
- Public record: Submitted 990-N e-Postcards are available for public inspection on the IRS website.
- No financial statements required: Unlike other 990 forms, 990-N does not require income statements, balance sheets, or program descriptions.
Form 990-N vs. Other IRS 990 Forms
To understand where Form 990-N fits, it helps to see how it compares with the other versions of the 990 form family:
| Form | Gross Receipts Threshold | Complexity |
|---|---|---|
| Form 990-N (e-Postcard) | ≤ $50,000 per year | Minimal — 8 data points, filed online |
| Form 990-EZ | $50,001 – $200,000 per year (assets ≤ $500K) | Moderate — abbreviated financial disclosures |
| Form 990 | > $200,000 OR assets > $500,000 | Full — comprehensive financial reporting |
| Form 990-PF | All private foundations regardless of size | Full — required for all private foundations |
Important note: Organizations that are eligible to file Form 990-N may choose to file Form 990-EZ or full Form 990 instead if they wish. However, an organization that is required to file Form 990 or 990-EZ cannot file the 990-N e-Postcard.
2. Who Must File Form 990-N?
The IRS requires most tax-exempt organizations to submit an annual information return. For small organizations, Form 990-N is that return. However, specific eligibility criteria apply.
Primary Eligibility Criterion: Gross Receipts ≤ $50,000
A tax-exempt organization must file Form 990-N if it normally has gross annual receipts of $50,000 or less. ‘Normally’ is defined by the IRS using a multi-year average:
- If your organization has existed for 1–3 years: gross receipts ≤ $75,000 for the tax year and prior year combined (if two years old), or ≤ $112,500 average over three years (if three or more years old).
- If your organization is in its first year: gross receipts reasonably expected to be ≤ $75,000 for the initial year.
For most practical purposes, if your small nonprofit brings in $50,000 or less per year, you are a Form 990-N filer.
Types of Organizations That Typically File 990-N
The following categories of tax-exempt organizations commonly file Form 990-N:
- Section 501(c)(3) public charities — religious, charitable, scientific, educational organizations
- Section 501(c)(4) social welfare organizations
- Section 501(c)(5) labor, agricultural, and horticultural organizations
- Section 501(c)(6) business leagues, chambers of commerce
- Section 501(c)(7) social clubs and recreational organizations
- Section 501(c)(8) fraternal beneficiary societies
- Section 501(c)(10) domestic fraternal societies
- Section 501(c)(19) veterans’ organizations
- Other 501(c) organizations meeting the gross receipts threshold
Who Does NOT Need to File Form 990-N?
Even if your organization is small, the following are generally exempt from the 990-N filing requirement:
| Organization Type | Why Exempt from 990-N |
|---|---|
| Churches, integrated auxiliaries, and conventions/associations of churches | Automatically exempt from annual filing requirements under IRS rules |
| Private foundations (all sizes) | Must file Form 990-PF regardless of size |
| Political organizations (527) | File Form 8871 and Form 8872 instead |
| State institutions (schools, hospitals) where contributions are deductible | Specifically excluded by the IRS |
| Supporting organizations (509(a)(3)) | Must file Form 990 or 990-EZ; not eligible for 990-N |
| Organizations in a group exemption filing a group return | Covered by group return filed by parent organization |
| Governmental units and affiliates | Not required to file 990 forms |
3. When Is the Deadline to File Form 990-N?
The deadline to file Form 990-N is the 15th day of the 5th month after the end of your organization’s tax year (fiscal year).
Form 990-N Due Dates for All Fiscal Year-End Months
The table below covers every possible fiscal year-end month so you can identify your exact deadline at a glance. The rule is always the same: the 15th day of the 5th month after your fiscal year closes.
| Fiscal Year End Date | Form 990-N Due Date | Notes |
|---|---|---|
| January 31 | June 15 | |
| February 28 / 29 | July 15 | |
| March 31 | August 15 | |
| April 30 | September 15 | |
| May 31 | October 15 | |
| June 30 | November 15 | |
| July 31 | December 15 | |
| August 31 | January 15 (next year) | |
| September 30 | February 15 (next year) | |
| October 31 | March 15 (next year) | |
| November 30 | April 15 (next year) | |
| December 31 (calendar year) | May 15 (next year) | Most common fiscal year end |
Are Extensions Available for Form 990-N?
No. Unlike Form 990 and Form 990-EZ (which allow a 6-month automatic extension via Form 8868), there is NO extension available for Form 990-N. The e-Postcard must be filed by the original due date.
However, since the 990-N takes only a few minutes to complete and requires minimal information, the IRS has determined that extensions are unnecessary for this simplified form.
Can I File Early?
Yes. You can file Form 990-N as soon as your tax year ends. Many organizations choose to file shortly after their fiscal year closes to avoid missing the deadline. The IRS begins accepting submissions immediately after year-end.
4. What Information Is Required to Complete Form 990-N?
One of the major advantages of Form 990-N is how simple it is. The IRS requires only eight pieces of information. No financial statements, no balance sheets, no program narratives — just basic identifying information to confirm your organization is still active.
1. Employer Identification Number (EIN)
2. Tax year (the period covered by the filing)
3. Legal name and mailing address of the organization
4. Any other names the organization uses (DBA names)
5. Name and address of the principal officer
6. Website address (if applicable)
7. Confirmation that gross receipts are normally $50,000 or less
8. Statement of termination (if the organization is dissolving)
Let’s explore each data point in detail:
1. Employer Identification Number (EIN)
Your EIN is your organization’s unique nine-digit federal tax identification number (formatted as XX-XXXXXXX). Every tax-exempt organization must have an EIN — even if you have no employees.
If you do not have an EIN, you can apply for one for free at IRS.gov by completing Form SS-4 online. The IRS typically issues an EIN immediately when applying online.
Do not use your Social Security Number (SSN) in place of an EIN on Form 990-N.
2. Tax Year
You will need to indicate the beginning and ending dates of the fiscal year covered by the filing. Most small organizations use the calendar year (January 1 – December 31), but your organization may operate on a different fiscal year.
If you are unsure of your fiscal year, check your IRS determination letter or your organization’s bylaws, which typically establish the fiscal year.
3. Legal Name and Mailing Address
Enter the full legal name of your organization exactly as it appears in your IRS determination letter or your articles of incorporation/organization. This is not your website name or informal name — it is your official legal name.
The mailing address should be current and deliverable. The IRS may send correspondence to this address. If your organization does not have a physical location, you may use the address of your registered agent or principal officer.
4. Other Names Used (DBA Names)
If your organization operates under a name different from its legal name — for example, ‘Helping Hands Foundation’ legally but referred to publicly as ‘Helping Hands’ — you should disclose the DBA (Doing Business As) name here.
This field helps the public and regulators identify your organization across different contexts and platforms.
5. Name and Address of the Principal Officer
The principal officer is the person who is responsible for the operations of the organization. This is typically the President, Executive Director, Treasurer, or equivalent officer as defined in your bylaws.
You must provide both the name and the mailing address of this individual. Note that this information becomes part of the public record once the form is filed.
6. Website Address (If Applicable)
If your organization maintains a website, you should provide the URL. This is optional but recommended, as it helps donors, volunteers, and the public find and verify your organization.
If your organization does not have a website, simply leave this field blank or enter ‘N/A.’
7. Confirmation of Gross Receipts Threshold
You must confirm that your organization’s gross receipts are normally $50,000 or less per year. This is a checkbox — you simply certify that the statement is accurate.
Gross receipts include all amounts received from all sources during the fiscal year — donations, grants, membership dues, program service fees, investment income, and any other revenue — before any deductions for expenses.
| What Counts as Gross Receipts? |
|
• Charitable donations and contributions • Government grants • Membership dues and assessments • Program service revenue (fees, ticket sales, etc.) • Investment income (interest, dividends) • Sale of assets • Rental income from facilities • Fundraising proceeds (gross, before expenses) |
| NOT included: Loans received, refunds returned to the organization, or transfers from one fund to another within the organization. |
8. Statement of Termination (If Dissolving)
If your organization is in the process of dissolving, merging, or terminating its tax-exempt status, you must check the appropriate box indicating termination. This lets the IRS know that future filings will not be required.
Filing a termination notice on Form 990-N does not automatically dissolve your organization — you will also need to follow state law procedures for dissolution and may need to file a final Form 990 or 990-EZ depending on your circumstances.
5. How to File Form 990-N: Step-by-Step Instructions
Filing Form 990-N is straightforward and typically takes less than 10 minutes once you have your information ready. Here is a complete step-by-step walkthrough.
Step 1: Gather Required Information
Before you begin the online filing, collect the following:
- Your organization’s Employer Identification Number (EIN)
- Your organization’s legal name and mailing address
- The name and address of your principal officer
- Your fiscal year start and end dates
- Any DBA (doing business as) names
- Your organization’s website URL (if applicable)
Step 2: Access the IRS Filing System
Form 990-N can only be filed electronically through the IRS website or an IRS-authorized e-file provider. The primary option is:
Website: https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard
Form 990-N must be filed electronically through the IRS website or an IRS-authorized e-file provider.
A current list of IRS-authorized e-file providers is available directly on IRS.gov.
Filing is FREE through all official IRS channels. There is no fee to file Form 990-N.
Step 3: Create or Log In to Your Account
If you are using the IRS’s own system, you will need to create an account or log in. New filers will need to register using their organization’s EIN.
Some authorized third-party e-file providers offer a more streamlined user experience and may allow you to save and revisit your filing before submission. These services are typically free for 990-N filers.
Step 4: Select the Correct Tax Year
Make sure you are filing for the correct fiscal year. The system will ask you to confirm the beginning and ending dates of the tax year being reported. If you are filing late for a prior year, the system supports prior-year filings as well.
Step 5: Enter the Eight Required Data Points
Complete all eight fields as described in Section 4 of this guide:
- Enter your EIN (double-check the number before proceeding)
- Confirm the tax year start and end dates
- Enter your legal organization name and mailing address
- Enter any DBA names (or leave blank if none)
- Enter the name and address of your principal officer
- Enter your website URL (or leave blank)
- Check the box confirming gross receipts are ≤ $50,000
- If applicable, check the termination box
Step 6: Review for Accuracy
Before submitting, carefully review all entered information. Errors — particularly an incorrect EIN, wrong tax year, or incorrect legal name — can cause processing delays or complications with IRS records. Common mistakes to watch for include:
- Transposed digits in the EIN
- Using a prior year’s fiscal year dates instead of the current year
- Misspelling the organization’s legal name
- Listing a former officer who is no longer serving
Step 7: Submit the Form
Once you have reviewed all information, click Submit. The system will process your filing electronically and generate a confirmation.
Step 8: Save Your Confirmation
After successful submission, you will receive an electronic acknowledgment confirming the IRS has accepted your filing. Save or print this confirmation for your records. It serves as proof of timely filing in case of any future questions.
The confirmation will typically include:
- Date and time of submission
- The tax year covered
- Your organization’s EIN and name
- An IRS confirmation or tracking number
- File early — don’t wait until the deadline week. Technical issues can arise.
- Keep a record of your EIN and login credentials in a secure location.
- Assign a backup officer to handle filing in case the primary contact is unavailable.
- Set a recurring calendar reminder 30 days before your deadline each year.
- After filing, verify your submission status on the IRS Tax Exempt Organization Search tool at apps.irs.gov.
6. Penalties for Missing Form 990-N — What Happens If You Don’t File?
The consequences of failing to file Form 990-N are serious and can permanently affect your organization’s tax-exempt status. Unlike individual taxpayers who face monetary fines for late filing, the IRS uses a different enforcement mechanism for small nonprofits: automatic revocation.
The Three-Year Rule: Automatic Revocation
Under the Pension Protection Act of 2006, if a tax-exempt organization fails to file a required annual return (Form 990, 990-EZ, or 990-N) for three consecutive years, the IRS will automatically revoke the organization’s tax-exempt status.
- Your organization LOSES its federal tax-exempt status.
- Donors’ contributions may NO LONGER be tax-deductible.
- Your organization may become subject to federal income taxes.
- Your organization’s name is placed on the IRS Revocation List, which is publicly accessible.
- Reinstatement requires filing a new application for exempt status (Form 1023 or 1024) — a time-consuming and potentially costly process.
Are There Monetary Fines for Missing 990-N?
The IRS does not assess per-day monetary penalties for failure to file Form 990-N (unlike Form 990, which carries penalties of $20–$100 per day depending on organization size). However, the revocation of tax-exempt status is arguably a far more severe consequence than a fine — particularly for organizations that rely on donations.
What Happens After Automatic Revocation?
If your organization loses tax-exempt status due to nonfiling, here is what you face:
9. Public Revocation List: Your organization appears on the IRS’s Auto-Revocation List, which is publicly searchable. Donors and grant-making foundations regularly check this list before making contributions.
10. Loss of Federal Tax Exemption: Your organization will be treated as a taxable entity and may owe income taxes on revenue.
11. Loss of State Tax Exemptions: Many state exemptions from sales tax, property tax, and state income tax are contingent on federal tax-exempt status. Revocation of federal status can trigger loss of state exemptions as well.
12. Donor Impact: Contributions made after the revocation date are generally NOT tax-deductible, which can significantly deter giving.
13. Reinstatement Required: To regain tax-exempt status, your organization must file a new application — Form 1023 or 1023-EZ for 501(c)(3) organizations, or Form 1024 for others — along with any back filings.
How to Reinstate Revoked Tax-Exempt Status
If your organization has been automatically revoked, the reinstatement process depends on how long you have been revoked:
| Scenario | Reinstatement Process | Retroactive? |
| Revoked for ≤ 15 months (small orgs) | File Form 1023-EZ or 1023 with ‘Retroactive Reinstatement’ request + back filings | Yes — retroactive to revocation date if filed in time |
| Revoked > 15 months, unaware of requirement | File Form 1023/1024 + back filings + reasonable cause statement | Possibly retroactive |
| Revoked > 15 months, no reasonable cause | File Form 1023/1024 + back filings | Reinstated going forward only |
Reinstatement fees apply when filing Form 1023 or 1024. For small organizations eligible for Form 1023-EZ, the fee is significantly reduced.
How to Check Your Filing Status
You can verify whether your organization is in good standing — or check whether it has been revoked — using the IRS Tax Exempt Organization Search tool at apps.irs.gov. This tool also allows you to view previously submitted 990-N e-Postcards, which are public record.
7. Special Situations and Frequently Asked Questions
What If My Organization Had Zero Activity or Zero Revenue?
If your organization was legally established as a tax-exempt entity but had no activities and received no revenue during the year, you are still required to file Form 990-N. ‘No activity’ is not an exemption. The filing confirms to the IRS that your organization exists but was simply inactive.
Simply complete the form with your standard identifying information and check the box confirming gross receipts are ≤ $50,000 (zero counts as ≤ $50,000).
What If My Organization Exceeded $50,000 in Gross Receipts?
If your gross receipts exceeded $50,000 during the tax year, you are no longer eligible to file Form 990-N and must file either:
- Form 990-EZ if gross receipts are between $50,001 and $200,000 and total assets are less than $500,000
- Form 990 if gross receipts exceed $200,000 or total assets exceed $500,000
If you accidentally filed Form 990-N when you should have filed a more comprehensive form, file the correct form as soon as possible. The IRS may contact you for clarification.
Can I Amend a Form 990-N After Filing?
The IRS does not offer a formal amendment process for Form 990-N. If you made an error in a previously filed e-Postcard, contact the IRS Tax Exempt/Government Entities customer account services line for guidance. In most cases, errors in 990-N filings do not carry material consequences — but significant errors (such as a wrong EIN or wrong tax year) should be corrected promptly.
What If My Organization Changed Its Fiscal Year?
If your organization changed its fiscal year, you will have a short fiscal year — a period shorter than 12 months — for the transition year. You must file Form 990-N for that short year as well. Use the actual start and end dates of the short period.
After the fiscal year change, continue filing based on the new fiscal year’s ending date going forward.
My Organization Was Automatically Revoked — Can I Still File 990-N?
Once an organization has been automatically revoked, the IRS will reject new 990-N filings because the organization no longer holds valid tax-exempt status. To restore the ability to file 990-N, you must first apply for reinstatement of tax-exempt status (see Section 6).
Does a Church Need to File Form 990-N?
Generally, no. Churches, integrated auxiliaries of churches, and conventions or associations of churches are not required to file Form 990-N — even if they meet all other criteria. This is an explicit statutory exemption. However, church-related organizations that are NOT churches themselves (e.g., a church-sponsored charity operating as a separate legal entity) may still be required to file.
What Is the Difference Between 990-N and 990-EZ?
| Feature | Form 990-N | Form 990-EZ |
| Gross Receipts | ≤ $50,000 | $50,001 – $200,000 |
| Length | 8 data points (minutes to complete) | Multi-page abbreviated financial form |
| Financial Disclosures | None required | Income, expenses, assets required |
| Filing Method | Electronic only | Electronic or paper |
| Availability | All qualifying 501(c) orgs | 501(c)(3) and most others |
| Extension Available? | No | Yes – 6 months via Form 8868 |
8. Maintaining Compliance: Best Practices for Small Nonprofits
Filing Form 990-N on time every year requires only minimal effort — but missing filings can have severe consequences. Here are best practices to keep your organization compliant:
1. Know Your Fiscal Year and Deadline
Make sure every key officer and volunteer knows your organization’s fiscal year end date and the corresponding 990-N deadline. Write it into your annual calendar and set digital reminders at 60 days, 30 days, and 7 days before the deadline.
2. Maintain Accurate and Current Records
Keep records of your EIN, legal name, current mailing address, and principal officer information in a central, accessible location. These details need to be updated whenever there is a change in leadership or address.
3. Designate a Filing Responsible Person
Assign one specific officer (and a backup) the responsibility of filing Form 990-N each year. Do not assume it will ‘just get done’ — assign it explicitly, include it in your officer transition documentation, and make sure new officers are briefed on the requirement.
4. Verify Your Filing Status Annually
After filing, log onto the IRS Tax Exempt Organization Search (apps.irs.gov) approximately 4–6 weeks after submission to confirm your e-Postcard appears in the system as filed. Occasional technical glitches can result in a filing not being recorded.
5. Update Your IRS Records When Information Changes
If your organization changes its mailing address, principal officer, or legal name, notify the IRS by filing Form 8822-B (Change of Address — Business) or by writing a letter to the IRS Exempt Organizations unit. Keeping records current prevents missed correspondence and potential issues with your annual filing.
6. Understand the Threshold — Monitor Your Gross Receipts
If your organization is growing and approaching the $50,000 gross receipts threshold, monitor your revenue closely. The year your gross receipts exceed $50,000, you will need to upgrade to Form 990-EZ. Proactively track this to avoid filing the wrong form.
9. State Filing Requirements — What About State-Level Compliance?
Form 990-N satisfies the federal annual filing requirement — but do not overlook state-level obligations. Many states have their own annual reporting and registration requirements for tax-exempt organizations, and these are entirely separate from IRS filings.
Common State Requirements for Small Nonprofits
- Annual registration renewal with the state Attorney General’s charitable registration office
- State annual report with the Secretary of State (to maintain corporate good standing)
- State tax exemption renewal (in some states)
- Charitable solicitation registration and renewal if your organization solicits donations publicly
These state requirements vary significantly from state to state. Some states require only a simple check-in once a year; others require detailed financial disclosures. Consult your state’s Attorney General website or nonprofit association for specifics.
Note: Failing to comply with state requirements can result in loss of your state charter, fines, or inability to legally solicit donations — independently of your federal compliance status.
10. Resources and Tools
The following official and nonprofit resources can assist your organization with Form 990-N compliance:
| Resource | Purpose / URL |
| IRS 990-N Filing Page | Primary source for filing — IRS.gov (search “990-N e-Postcard”) |
| IRS Tax Exempt Organization Search | Verify your organization’s status — apps.irs.gov/app/eos |
| IRS EIN Application (Form SS-4) | Apply for an EIN — IRS.gov (search “apply EIN online”) |
| Form 8822-B | Update your organization’s address on file with IRS |
| Form 8868 | Request an extension for Form 990-EZ or 990 (not available for 990-N) |
| IRS-Authorized E-File Providers List | Find approved providers to file 990-N — search “authorized e-file providers” on IRS.gov |
| National Council of Nonprofits | Guidance and resources for nonprofits — councilofnonprofits.org |
| Foundation Center / Candid | Nonprofit research and resources — candid.org |
Conclusion
Form 990-N — the e-Postcard — is one of the simplest compliance requirements in the entire U.S. tax code. It takes fewer than 10 minutes to complete, requires no financial statements, costs nothing to file, and can be submitted from any computer with internet access.
And yet, thousands of small nonprofits lose their tax-exempt status every year simply because they didn’t know the requirement existed or forgot to file. Don’t let that happen to your organization.
If your gross receipts are $50,000 or less per year, mark your calendar with your filing deadline, gather your eight data points, and file your 990-N e-Postcard each year without fail. It is the single most important annual act of stewardship you can perform to protect your organization’s legal standing, donor trust, and mission continuity.
- Form 990-N is required for most tax-exempt organizations with gross receipts ≤ $50,000.
- Due by the 15th day of the 5th month after your fiscal year ends.
- No extension is available — file on time.
- Only 8 data points needed — no financial statements required.
- 100% free, filed online through IRS.gov or authorized providers.
- Miss 3 consecutive years = automatic loss of tax-exempt status.
- Verify your filing status annually on the IRS Tax Exempt Organization Search.
- State filing requirements are separate — check your state’s rules.
