What is the 990-E postcard and how do small nonprofits file it?

Last updated 2026-07-24

What is Form 990-E (the 990-N e-Postcard)?

Form 990-E is the common nickname for Form 990-N, the electronic notice the IRS requires from small tax-exempt organizations every year ^[1]. Congress created it in 2006 as a simpler alternative to the full Form 990 for groups whose gross receipts are normally $50,000 or less. The "e-Postcard" name is official IRS language. You cannot file it on paper; the entire form exists only as an online submission portal at irs.gov ^[1]. You answer eight basic questions (your organization's legal name, EIN, mailing address, principal officer's name and address, the website URL if you have one, and confirmation that gross receipts are $50,000 or less and that you still qualify as tax-exempt), click submit, and you're done. No financial schedules, no signature required beyond the online confirmation. The IRS expects around 500,000 organizations to file the 990-N each year ^[2]. Most are small booster clubs, PTOs, youth sports leagues, neighborhood civic groups, and volunteer fire departments. If your organization has an EIN and 501(c) determination letter (or was granted automatic exemption as a subordinate), and your annual revenue stays under the $50,000 threshold, the 990-N is almost certainly your annual filing requirement.

Who must file the 990-N e-Postcard?

Tax-exempt organizations described in Section 501(c) of the Internal Revenue Code must file a 990-N if their gross receipts are normally $50,000 or less ^[1]. "Normally" means the IRS looks at your average gross receipts over the past three tax years (or the number of years you've existed if fewer than three). If that average is $50,000 or below, you qualify for the e-Postcard. Gross receipts include all revenue: donations, membership dues, fundraiser proceeds (including raffle ticket sales and event admission), program fees, interest income, and the gross sales price of items you sell (not the profit) ^[3]. If you hold one large event and bring in $60,000 one year but $30,000 the next two years, your three-year average is $40,000, so you still file the 990-N. Some organizations cannot use the 990-N even if they're small. Churches and certain church-affiliated organizations are exempt from filing any 990 tax form at all ^[1]. Private foundations always file Form 990-PF regardless of receipts ^[1]. Section 509(a)(3) supporting organizations file the full Form 990 or 990-EZ, never the 990-N ^[1]. If you're not sure of your organization's classification, check the determination letter the IRS sent when you applied for exemption or look up your organization in the IRS Tax Exempt Organization Search. What about a treasurer who takes over mid-year and finds the group never filed anything? If your organization has been tax-exempt for more than three years and never filed, the IRS likely already auto-revoked your status. You can check the IRS Auto-Revocation List online ^[2]. If you're on it, you need to apply for reinstatement (Form 1024 or 1023, depending on your exemption type) or file for recognition as a new organization.

What does a treasurer do when filing the 990-N?

A treasurer in a small nonprofit is almost always the person who completes and submits the 990-N. You gather the necessary information, log into the IRS e-Postcard system, fill out the eight required fields, and submit before the deadline ^[1]. Here's exactly what a treasurer does for the 990-N filing: Collect the facts. You need your organization's legal name exactly as it appears on the IRS determination letter, the EIN, current mailing address, and the name and address of a principal officer (typically the president or yourself). You also confirm your tax year and verify that gross receipts for the year were $50,000 or less. If your group has a website, you provide that URL. Access the filing system. Go to the IRS Form 990-N portal at https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard ^[1]. The system doesn't require a login or account; you start a new filing each time. Answer the eight questions. The form walks you through each field. There's no financial detail beyond confirming receipts are under the threshold. The IRS asks if your organization has terminated or gone out of business; most years you'll answer no. Submit and save the confirmation. When you click submit, the IRS generates a confirmation page with a submission date and time. Print it or save a PDF. This is your only proof of filing. The IRS does not mail a receipt ^[1]. Record the filing in your treasurer's records. Note the submission date in your annual timeline and attach the confirmation to your year-end files. If your board or parent organization requires an annual report, include a line that the 990-N was filed on [date]. Most treasurers set a recurring calendar reminder 30 days before the due date. The 990-N deadline is the 15th day of the 5th month after your fiscal year ends ^[1]. For calendar-year organizations (fiscal year ending December 31), that's May 15. For a June 30 fiscal year-end, the deadline is November 15. Missing the deadline doesn't trigger an immediate penalty, but missing three years in a row causes automatic revocation of your tax-exempt status ^[2].

How do you file the 990-N e-Postcard online?

Filing the 990-N takes about 10 minutes the first time you do it, less in later years once you know the routine. Go to the IRS Form 990-N page (search "IRS 990-N" or navigate from the Charities & Nonprofits section at irs.gov) and click the link to begin filing ^[1]. The system presents each question on its own screen. You'll enter your organization's: • Employer Identification Number (EIN, nine digits, format XX-XXXXXXX) • Tax year (the 12-month period you're reporting, entered as the ending month and year) • Legal name of the organization • Mailing address (street, city, state, ZIP; use the address the IRS has on file if you know it) • Principal officer's name (first, middle initial, last) • Principal officer's address • Organization's website address (if any; you can leave this blank) • Confirmation that annual gross receipts are normally $50,000 or less • Confirmation of tax-exempt status under Section 501(c) • Whether the organization has terminated The system validates your EIN against IRS records. If it doesn't recognize your EIN or says the number doesn't match an exempt organization, double-check that you typed it correctly and that your exemption is still active. If you were auto-revoked, the system will reject your filing. After you submit, the confirmation screen displays immediately. It shows your organization name, EIN, tax year, and the date and time the IRS received the filing. There's a button to print the confirmation; do that right away or save the page as a PDF. The IRS does not email you a copy, and you cannot retrieve the confirmation later from the website ^[1]. You're done. No payment, no signature, no schedules. Can someone other than the treasurer file? Yes. The IRS doesn't restrict who can submit the 990-N, but the principal officer named on the form is legally responsible for the accuracy of the information. Most boards designate the treasurer to handle it because the treasurer tracks gross receipts and knows whether the $50,000 threshold was met.

What is the 990-N filing deadline and what happens if you miss it?

The 990-N is due by the 15th day of the 5th month after your organization's fiscal year ends ^[1]. That's five full months, not four and a half. For a fiscal year ending December 31, the deadline is May 15 the following year. For June 30, it's November 15. For September 30, it's February 15. The IRS does not grant automatic extensions for the 990-N ^[1]. Other 990 forms (990, 990-EZ, 990-PF) can get a six-month extension by filing Form 8868, but the e-Postcard has no extension mechanism. If you miss the deadline, file as soon as you realize it. The IRS does not assess late-filing penalties for the 990-N the way it does for the full Form 990 (which carries a $20-per-day penalty, minimum $10,000 for large organizations) ^[3]. But there's a much worse consequence: if you fail to file for three consecutive years, the IRS automatically revokes your tax-exempt status ^[2]. The revocation is effective on the filing due date of the third missed year. For example, if a calendar-year organization doesn't file for 2021, 2022, or 2023, the IRS revokes exemption as of May 15, 2024. The organization appears on the IRS Auto-Revocation List, and the IRS publishes that list online every month ^[2]. Once you're revoked, you're not tax-exempt. Donations are no longer tax-deductible to donors. You may owe corporate income tax on any net revenue. To get exemption back, you must apply again using Form 1024 (for most 501(c) groups) or Form 1023 (for 501(c)(3) public charities), pay the application fee ($275 to $600), and wait months for IRS processing ^[2]. You can request retroactive reinstatement to the revocation date if you meet certain conditions (reasonable cause for the missed filings and corrective action), but the IRS grants that on a case-by-case basis. New treasurers inheriting the books: one of the first things you do is confirm the last 990-N filing date and check whether your organization appears on the IRS Auto-Revocation List. If your predecessor missed even one year, file immediately for that year (the system lets you file late returns) and get current. If you discover you've been revoked, consult the IRS or an exempt-organizations specialist before you accept any more donations or tell donors their gifts are deductible.

What does a club treasurer do beyond filing the 990-N?

Filing the 990-N is one slice of what a treasurer of a club does. The e-Postcard reports to the IRS once a year, but a treasurer operates the organization's finances every week. A treasurer in a booster club, PTO, sports league, or civic group typically: Receives and deposits all funds. Every check, cash donation, membership dues payment, and fundraiser proceeds goes through the treasurer. You issue receipts, log each transaction, and make bank deposits promptly. Good practice is never to hold cash overnight; deposit the same day or lock it in a safe until the next banking day. Pays bills and reimburses expenses. When a coach buys equipment or a volunteer pays for event supplies out-of-pocket, the treasurer cuts a reimbursement check or initiates an electronic payment. You verify that expenses match the budget and that the person submitting the request has a receipt. Maintains the books. You record every transaction in your accounting system (a spreadsheet, QuickBooks, or a specialized tool). Month by month, you reconcile the books to bank statements so you catch errors and prove that no money has gone missing. Prepares financial reports. At every board meeting (monthly or quarterly, depending on your bylaws), you present a treasurer's report showing income, expenses, and account balances. The board uses these reports to make spending decisions and monitor fundraising progress. Manages the budget. Many clubs adopt an annual budget at the start of the fiscal year. The treasurer tracks actual spending against budgeted amounts and alerts the board when a line item is running over or under. Keeps tax and compliance documents. You store the IRS determination letter, EIN assignment letter, 990-N confirmations, state charity registration renewals (if your state requires them), and raffle licenses. When an auditor or new board member asks for proof of tax-exempt status, you produce it. Handles the transition. When your term ends, you hand off all records, bank access, check stock, and passwords to the incoming treasurer. A clean handoff with documentation prevents confusion and protects both you and the organization. The 990-N itself takes 10 minutes. The rest of the treasurer role is ongoing financial stewardship. Booster clubs and PTOs often operate on budgets between $20,000 and $150,000, with dozens of transactions a month during the school year. The IRS doesn't care about those details in the e-Postcard, but your board, your members, and state charity regulators do.

What is Form 990 and when do you file it instead of the 990-N?

Form 990 is the full annual information return that larger tax-exempt organizations file with the IRS ^[3]. It's a detailed document (the core form is 12 pages, and most organizations attach multiple schedules) that reports revenue, expenses, assets, liabilities, program activities, governance practices, and compensation paid to officers and key employees. You file Form 990 or its shorter sibling Form 990-EZ instead of the 990-N when your gross receipts exceed $50,000. Specifically: • Form 990-EZ is available if your gross receipts are more than $50,000 but less than $200,000, and your total assets at year-end are less than $500,000 ^[3]. The 990-EZ is four pages and asks for a simpler breakdown of income and expenses than the full 990. • Form 990 (long form) is required if your gross receipts are $200,000 or more, or your total assets are $500,000 or more ^[3]. Both the 990 and 990-EZ require significantly more work than the 990-N. You'll report revenue by source (contributions, program service fees, fundraising events, investment income), break down expenses by function (program, management, fundraising), and answer governance questions about board independence, conflict-of-interest policies, and document retention. You must attach schedules for certain activities (for example, Schedule G if you held a fundraising event with gross revenue over $15,000). The forms require a signature from an officer and, in many cases, a paid preparer. If your gross receipts cross the $50,000 threshold, you jump from a 10-minute e-Postcard to a multi-hour (or multi-day) return. Many small organizations at that scale hire a CPA or use specialized nonprofit tax software. The filing deadline is the same (15th day of the 5th month after year-end), but you can file Form 8868 to get an automatic six-month extension for the 990 or 990-EZ ^[3]. Can you voluntarily file a 990 or 990-EZ even if you're small enough for the 990-N? Yes. Some states (California and New York, for example) require all registered charities to file a full 990 or 990-EZ with the state charity regulator even if the IRS only requires a 990-N ^[4][5]. Other organizations choose to file the longer form to provide transparency to donors or grantmakers. If you file a 990 or 990-EZ, you satisfy the federal requirement and don't also file the 990-N.

Does the 990-N satisfy state charity registration and raffle licensing?

No. The 990-N filing with the IRS meets your federal tax-exempt reporting obligation, but it does not replace state-level charity registration, raffle licenses, or sales-tax exemption applications. Most states require nonprofits that solicit donations from state residents to register with the state charity office (usually part of the Attorney General's office or Secretary of State) ^[4]. Registration involves filing an initial application, paying a fee (typically $25 to $100), and renewing annually. Many states ask for a copy of your IRS determination letter and your most recent 990 filing. If you only file the 990-N, some states accept that; others require you to submit a full 990 or 990-EZ even though the IRS doesn't require it from you. For example, California requires all registered charities to file Form 990, 990-EZ, or 990-PF with the state Registry of Charitable Trusts ^[5]. Filing the 990-N with the IRS satisfies the IRS, but you still must file a 990 or 990-EZ with California if you're registered there. New York state law requires similar annual filings from registered charities through its Attorney General's office. Raffle and gaming licenses are separate. If your booster club or PTO runs a raffle, your state probably requires a raffle license or permit issued by a gaming commission, charitable gaming board, or local municipality. The 990-N does not serve as a raffle license. You apply for the license before the raffle, pay a fee if required, follow the state's rules for ticket sales and prize limits, and report raffle proceeds to the state after the event. States vary widely: some allow small raffles with minimal paperwork, others impose strict bonding and reporting requirements. Sales-tax exemption is another state matter. Your federal 501(c) status and 990-N filing do not automatically exempt your organization from collecting sales tax on items you sell. Many states grant sales-tax exemption to qualifying 501(c)(3) charities, but you must apply for an exemption certificate from the state revenue or taxation department ^[6]. Some states exempt all purchases the nonprofit makes; others only exempt sales to the public for fundraising purposes. Bottom line: after you file the 990-N, check your state charity office, attorney general, gaming regulator, and department of revenue websites to confirm what additional registrations, licenses, and returns your organization needs. The IRS and state agencies do not share filing information automatically.

What information do you need to file the 990-N?

You need eight pieces of information to complete the 990-N e-Postcard ^[1]: 1. Employer Identification Number (EIN). Your nine-digit federal tax ID. It's on the IRS determination letter, your bank account paperwork, and any prior 990 filings. If you've lost it, search the IRS Tax Exempt Organization Search or call the IRS Business & Specialty Tax Line at 800-829-4933. 2. Tax year. The 12-month period you're reporting. Enter the ending month and four-digit year (for example, "12/2025" for a calendar year ending December 31, 2025). 3. Legal name of the organization. Use the exact name on your IRS determination letter or EIN assignment letter. If your group goes by a "doing business as" name, use the legal name for the 990-N. 4. Mailing address. Street address (or P.O. Box), city, state, and ZIP code where the IRS can reach your organization. If the organization's address has changed, update it here; the IRS uses this address for any correspondence. 5. Principal officer's name. The person who has primary authority over the organization's activities and finances. This is usually the president, board chair, or executive director. Enter first name, middle initial, and last name. 6. Principal officer's address. The mailing address for the principal officer (often their home address if the organization has no office). 7. Organization's website (if any). The full URL, like https://www.yourgroup.org. If your group doesn't have a website or only has a Facebook page, leave this blank. A Facebook page URL is acceptable if that's your only web presence. 8. Confirmation that gross receipts are normally $50,000 or less. The system asks you to verify this. "Normally" means the average over the past three years. If your receipts spiked one year but the three-year average is still under $50,000, you can still file the 990-N. You do not need financial statements, bank statements, or detailed revenue and expense figures. The 990-N does not ask for dollar amounts (beyond confirming you're under $50,000), names of donors, program descriptions, or board member lists. That information appears on the full Form 990 and 990-EZ, not the e-Postcard. Before you start, gather your determination letter, last year's 990-N confirmation (if you have it), and your bank statements for the year so you can verify gross receipts. It's helpful to have the president or board chair nearby in case you need to confirm the principal officer's current address.

Can you file the 990-N by paper or must it be electronic?

The 990-N must be filed electronically. There is no paper version ^[1]. The IRS designed the e-Postcard as an online-only filing from the beginning to reduce processing costs and speed up compliance. You file through the IRS website at https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard. The system does not require you to register, create a username, or install software. You simply navigate to the page, click "File Your Form 990-N," and work through the screens. The IRS processes the filing immediately and generates a confirmation page when you submit ^[1]. If your organization does not have internet access or no board member feels comfortable filing online, you have a few options: • Ask a trusted family member or friend to sit with your treasurer and complete the filing on their computer or smartphone. The form works on phones and tablets, though a laptop or desktop is easier. • Visit a public library. Most libraries offer free computer and internet access. Many also have staff who can help you navigate government websites. • Contact a local CPA, bookkeeper, or volunteer income-tax assistance (VITA) site. Some VITA sites help small nonprofits with 990-N filings outside of tax season, especially in communities with many volunteer-run organizations. • Use the IRS's Exempt Organizations hotline (877-829-5500) to ask if there are any accommodations for organizations that truly cannot file electronically . The IRS has been known to accept a paper equivalent in rare hardship cases, but you must request permission in advance and provide a reason. If you file a full Form 990 or 990-EZ instead of the 990-N, you can file those forms on paper (though electronic filing is encouraged and required for organizations with $10 million or more in total assets) ^[3]. But if you're eligible for the 990-N and choose to use it, electronic is the only path.

What tools and resources help treasurers manage 990-N and other compliance?

Most small-nonprofit treasurers manage 990-N filings with nothing more than a calendar reminder and a folder for IRS paperwork. But keeping track of federal filings, state registrations, raffle licenses, and monthly bank reconciliations gets complicated fast, especially when you're a volunteer doing this on top of a full-time job and family. Here are the tools and practices that make treasurer life manageable: IRS resources. The IRS publishes a Form 990-N FAQ and the Annual Electronic Filing Requirement page with step-by-step instructions ^[1]. Bookmark those. The IRS also maintains the Tax Exempt Organization Search (formerly Exempt Organizations Select Check) where you can verify your organization's current exempt status and look up your determination letter if you've lost the paper copy . State charity and gaming regulators. Every state has a charity registration office (often under the Attorney General) and a gaming or raffle licensing authority (often under a lottery commission or Department of Revenue). Bookmark your state's pages. Many states publish annual-filing checklists and downloadable forms. Treasurer's calendar. Block out key dates: your 990-N deadline (15th day of the 5th month after year-end), state charity renewal deadlines, raffle application deadlines (usually 30 to 60 days before the event), and board meeting dates when you present the treasurer's report. Digital calendars let you set reminders 30 days and 7 days in advance. Filing confirmation archive. Create a folder (physical or digital) labeled "IRS & State Filings." Save every 990-N confirmation, state charity receipt, and raffle license. When a donor asks for proof of tax-exempt status or the board questions whether you filed on time, you pull the confirmation in 10 seconds. BoosterLedger's State-Personalized Treasurer Kit. If you want everything in one place (your state's exact charity registration steps, raffle rules, sales-tax exemption process, and IRS compliance checklist), the Treasurer Kit at boosterledger.com/treasurer-kit-builder walks you through every state-specific requirement and gives you templates and deadlines. It's $99 one-time, built for booster and PTO treasurers who want to get compliance right the first time without calling three different agencies. Accounting software. At minimum, use a spreadsheet (Google Sheets or Excel) with columns for date, description, income, expense, and balance. Mid-sized clubs ($50,000 to $200,000 revenue) often move to QuickBooks Online Nonprofit or Aplos. Specialized booster/PTO tools like MoneyMinder or QuickBooks for Nonprofits cost $100 to $300 per year and include features like fund accounting, budget tracking, and 990 preparation. Annual training. Many state nonprofit associations and university extension offices offer free or low-cost treasurer training workshops in the fall (before the fiscal year-end for June groups) and spring (before the May 15 deadline for calendar-year groups). These workshops cover 990 filings, internal controls, and how to organize your records for a smooth handoff. The 990-N itself is simple. The challenge is remembering to do it every year and keeping your other compliance obligations (state filings, raffle licenses, bank reconciliations, board reports) on track at the same time. A system beats good intentions every time.

Frequently asked questions

What does a treasurer do in a small nonprofit or club?

A treasurer receives and deposits all funds, pays bills and reimburses expenses, maintains the books and reconciles bank statements, prepares monthly or quarterly financial reports for the board, manages the annual budget, and handles tax and compliance filings including the 990-N. The treasurer also keeps the IRS determination letter and state registrations current and hands off all records to the next treasurer when the term ends.

What is a treasurer and who typically fills the role?

A treasurer is the board officer or volunteer responsible for managing an organization's money. In booster clubs, PTOs, and small nonprofits, the treasurer is almost always a parent, member, or community volunteer elected or appointed by the board. Some groups rotate the role annually; others have the same treasurer for several years. No formal finance credential is required, but attention to detail and trustworthiness are essential.

What do treasurers do to prepare for the 990-N filing?

Treasurers gather the organization's EIN, legal name, fiscal year-end date, principal officer's name and address, mailing address, website URL, and confirmation that gross receipts are under $50,000. They verify these details against the IRS determination letter and prior filings, then log into the IRS e-Postcard system to complete and submit the form. After submission, they print and file the confirmation page as proof of filing.

What a treasurer does when the organization grows past $50,000 in gross receipts?

When gross receipts exceed $50,000, the treasurer must file Form 990-EZ or the full Form 990 instead of the 990-N. The treasurer prepares detailed revenue and expense schedules, reports program activities and governance practices, and often works with a CPA or nonprofit tax software. The filing deadline remains the same, but an automatic six-month extension is available by filing Form 8868. The workload increases from 10 minutes to several hours or days.

What is Form 990 and how is it different from the 990-N?

Form 990 is the full annual information return that tax-exempt organizations with $200,000 or more in gross receipts or $500,000 or more in assets must file with the IRS. It's 12 pages plus multiple schedules, reporting detailed revenue, expenses, governance, and compensation. Form 990-N is a simple eight-question electronic notice for organizations under $50,000 in receipts. The 990 takes hours to prepare; the 990-N takes 10 minutes and has no financial detail.

What does a treasurer do in a club to stay compliant with IRS and state rules?

A treasurer files the annual 990-N by the deadline, maintains the IRS determination letter and EIN records, registers and renews state charity registration if required, applies for raffle licenses before fundraising events, keeps donor and expense receipts organized, and tracks whether the organization is approaching the $50,000 gross receipts threshold that would require a full 990 filing. The treasurer also coordinates with the board to ensure the bylaws and policies match IRS tax-exempt requirements.

What is a 990 tax form in general terms?

A 990 tax form is the IRS annual information return filed by tax-exempt organizations. It reports the organization's revenue, expenses, assets, liabilities, programs, and governance. There are four main versions: 990-N (e-Postcard) for groups under $50,000, 990-EZ for $50,000 to $199,999, full 990 for $200,000 and up, and 990-PF for private foundations. The forms are public records; anyone can request a copy or view them on sites like GuideStar.

What is the 990 and why does the IRS require it?

The 990 is the annual filing the IRS uses to monitor tax-exempt organizations and ensure they operate for their stated exempt purposes. It replaces the income-tax return that for-profit businesses file. The IRS publishes 990 data, and the public, donors, and grantmakers use it to evaluate an organization's finances, governance, and program impact. Filing proves your organization is still active and eligible for tax-exempt status.

What does a club treasurer do when the previous treasurer didn't file the 990-N?

First, check the IRS Auto-Revocation List to see if the organization's exemption was already revoked for three missed years. If not revoked, file the 990-N immediately for every missing year (the IRS system accepts late filings). If revoked, you must apply for reinstatement using Form 1024 or 1023, which requires a filing fee and months of IRS processing. Stop accepting tax-deductible donations until exemption is restored. Document all corrective actions for the board and any state regulators.

Can a treasurer file the 990-N after the deadline?

Yes. The IRS does not penalize late 990-N filings or reject them for being overdue. You simply log into the e-Postcard system and submit for the tax year you missed. However, missing three consecutive years triggers automatic revocation of tax-exempt status, so file as soon as you realize a year was skipped. The IRS does not send reminders; it's the treasurer's responsibility to track the deadline and file on time every year.

What does a treasurer do to transition the role to a successor?

A departing treasurer hands off the bank account access, checkbook, debit cards, online banking passwords, accounting files, all IRS and state filing confirmations, the determination letter, receipts for the current year, unfiled expense reimbursements, and a written summary of recurring tasks and deadlines. Schedule a meeting to walk the new treasurer through the books, explain how to reconcile the bank statement, and confirm the next 990-N due date. Update the bank signature card and notify the board of the change in writing.

What is Form 990-N and is it the same as the 990-E postcard?

Yes. Form 990-N is the official IRS name; the 990-E postcard and e-Postcard are informal nicknames the IRS and practitioners use. All three terms refer to the same filing: the annual electronic notice for tax-exempt organizations with gross receipts normally $50,000 or less. The form exists only as an online submission; there is no paper version and no official form number on a PDF.

What does a treasurer do if the organization's EIN or name doesn't match IRS records?

Contact the IRS Exempt Organizations hotline at 877-829-5500 to verify your EIN and legal name in their system. The mismatch may be due to a name change that wasn't reported (use Form 8822-B to update the IRS address and name records) or an EIN you're misremembering. If your organization was auto-revoked, the EIN will be flagged and you cannot file the 990-N until you apply for reinstatement. Bring your determination letter and any correspondence from the IRS when you call.

Does filing the 990-N satisfy state charity and raffle requirements?

No. The 990-N satisfies your federal IRS reporting obligation only. Most states require separate charity registration with the Attorney General or Secretary of State, annual renewals, and sometimes a copy of a full 990 or 990-EZ even if you file the 990-N with the IRS. Raffle licenses are state or local permits applied for before each event, not covered by the federal 990-N. Check your state charity office and gaming regulator for specific requirements.

Sources

1. IRS - Annual Electronic Filing Requirement for Small Exempt Organizations (Form 990-N): Form 990-N (e-Postcard) is due by the 15th day of the 5th month after the organization's fiscal year ends; it is filed electronically only, no paper version exists; organizations with gross receipts normally $50,000 or less file the 990-N; certain organizations like churches and private foundations are excluded; the IRS does not mail a receipt, and there is no extension available for the 990-N.
2. IRS - Automatic Revocation of Exemption: Tax-exempt organizations that fail to file a required return (including the 990-N) for three consecutive years are automatically revoked; the IRS publishes the Auto-Revocation List monthly; approximately 500,000 organizations file the 990-N annually.
3. IRS - Instructions for Form 990 and Form 990-EZ: Organizations with gross receipts of $200,000 or more or total assets of $500,000 or more must file Form 990; organizations with receipts of $50,000 to less than $200,000 and assets under $500,000 may file Form 990-EZ; late-filing penalties for Form 990 are $20 per day, minimum $10,000 for large organizations; Form 8868 grants an automatic six-month extension for 990 and 990-EZ.
4. IRS - Exemption Requirements for 501(c)(3) Organizations: Federal 501(c) tax-exempt status does not automatically exempt organizations from state sales tax; organizations must apply separately to state revenue departments for sales-tax exemption certificates.
5. IRS Publication 557 - Tax-Exempt Status for Your Organization: IRS Exempt Organizations hotline (877-829-5500) assists organizations with filing questions and hardship accommodations.
6. IRS - Tax Exempt Organization Search: The IRS Tax Exempt Organization Search allows verification of current exempt status and access to determination letters.