Who can file a 990-N e-Postcard?
458 views | Last modified 4/19/2024 3:27:13 AM EST |

Applicable To
990-PF 990-N 990-EZ 990 8868 1120-POL

Generally, small tax-exempt organizations with gross receipts of $50,000 or less for the corresponding tax year can file an IRS Form 990-N (e-Postcard). 

As per the IRS, gross receipts are considered to be $50,000 or less under the following conditions:

  • The organization has been in existence for a year or less and has gross receipts ≤ $75,000.
  • The organization has been in existence for 1 - 3 years and has average gross receipts of ≤ $60,000 for each of the two years.
  • The organization has been in existence for 3 years or more and has average gross receipts of ≤ $50,000 for 3 preceding years.

Exceptions:

There are a few organizations that cannot file Form 990-N, even if their gross receipts are $50,000 or less. This includes,

  • Private foundations
  • Supporting Organizations
  • Section 527 - Political Organizations
  • Section 501(c)(1) – U.S. government instrumentalities
  • Section 501(c)(20) – Group legal services plans
  • Section 501(c)(23) – Pre-1880 Armed Forces organizations
  • Section 501(c)(24) –ERISA sec. 4049 trusts
  • Section 501(d) – Religious and apostolic organizations
  • Section 529 – Qualified tuition programs
  • Section 4947(a)(2) – Split-interest trusts
  • Section 4947(a)(1) – Charitable trusts treated as private foundations
     

Was this helpful? Yes No

Tax990 Support

Need more help?

Get in touch with our dedicated support team Contact Us