Form 990-N

Form 990-N, also known as the e-Postcard, is an annual electronic tax filing required by the IRS for small tax-exempt organizations with gross receipts normally $50,000 or less. This simplified filing provides minimal information, such as the organization’s legal name, address, principal officer, and confirmation of gross receipts. Unlike longer versions of Form 990, the 990-N does not require detailed financial statements or program descriptions. Filing Form 990-N on time is crucial, as failure to file for three consecutive years results in automatic revocation of tax-exempt status. The e-Postcard must be submitted electronically, and there is no paper form option. This process helps the IRS maintain records and transparency for small nonprofits, ensuring continued compliance and public trust.