Organizations with gross receipts that average $50,000 or less are required to file the 990-N (also called the e-postcard) annually. This requirement applies even to small organizations not required to apply for exemption
* (those organization’s who have gross revenues normally under $5,000). The 990-N/e-postcard for an organization’s most recently completed fiscal year can be filed here
, and more information about the filing requirement can be found here
. Organizations that fail to file for three consecutive years will have their exemption automatically revoked. If an organization failed to file their 990-N in previous years they can still do so (without being subject to late filing penalties). A late-filed 990-N cannot be filed on the IRS’ website, but must instead be filed through an IRS-approved service provider. Those service providers can be found here
. Form 990-N is typically due on the 15th day of the 5th month after an organization’s fiscal year ends.
*Unless they are part of a group ruling, a church or related organization, or required to file a different type of tax return.