Last updated 2026-07-25
TL;DR
Form 990-N, the IRS "e-Postcard," is a free, 8-question online filing for tax-exempt groups with gross receipts of $50,000 or less. File it every year through the IRS website using your EIN, legal name, and tax year end. Miss it three years running and the IRS auto-revokes your exempt status.
What is Form 990-N?
Form 990-N, nicknamed the "e-Postcard," is the shortest annual filing the IRS offers to tax-exempt organizations. It's an 8-question online form, not a paper document. There's no financial detail required beyond a yes/no on gross receipts and total assets. The IRS created it under the Pension Protection Act of 2006, which for the first time required small tax-exempt organizations (those previously exempt from any annual filing) to tell the IRS they still exist. Before 2008, a small booster club or PTO with a few thousand dollars in the bank could go years without ever contacting the IRS. That loophole is gone. According to the IRS, "most small tax-exempt organizations whose annual gross receipts are normally $50,000 or less" are eligible to file Form 990-N instead of Form 990 or Form 990-EZ [1]. If your booster club, PTO, or youth sports association fits that description, this is almost certainly the form you need every year. If you're unsure whether your group even has the right underlying tax-exempt status to file anything, start with our overview of Form 990 and how the whole 990 family fits together.
Who has to file the 990-N e-Postcard?
You must file Form 990-N if your organization is tax-exempt, doesn't file Form 990 or 990-EZ, and normally has gross receipts of $50,000 or less per year [1]. "Normally" isn't your literal one-year total. The IRS defines it using a rolling average over one, two, or three years depending on how long you've existed, detailed in the Form 990-N guidance [1]. Most booster clubs, PTOs, small youth sports leagues, and volunteer parent groups land here. If your group runs a bigger operation (a concession stand netting real money, a large fall festival, a multi-team league with paid coaches), you may have crossed into 990-EZ or full 990 territory. Check your last three years of gross receipts, more than this year's, before assuming 990-N is enough. Private foundations can't use Form 990-N no matter how small they are, and organizations included in a group return are also excluded [1]. Churches and certain church-affiliated organizations are exempt from any annual filing requirement at all, per IRC Section 6033(a)(3)(A) [2]. One wrinkle trips up a lot of new treasurers. Your group has to already hold IRS tax-exempt status before Form 990-N applies. If your organization was never recognized as exempt under Section 501(c)(3) or another 501(c) category, or if the IRS auto-revoked your status, you may need to fix that first. See our explainer on IRS Form 990 for how exemption and filing status connect.
What information do you need before you start?
| Employer Identification Number (EIN) | Prior IRS letters, bank records, or last year's filing | |
|---|---|---|
| Legal name and mailing address | Your organization's bylaws or IRS determination letter | |
| Other names used | "Doing business as" names, if any | |
| Website URL (if you have one) | Optional field, leave blank if none | |
| Name and address of a principal officer | Usually the current treasurer or president | |
| Annual tax period | Your fiscal year, e.g. July 1 to June 30 | |
| Confirmation gross receipts are normally $50,000 or less | Your own bookkeeping | |
| Statement of any organizational dissolution | Only if you're closing down | The IRS's own guidance calls these the "8 basic pieces of information" needed to file [1]. If you're a brand-new treasurer and don't know the EIN, don't guess. Look for it on old bank statements or call the IRS Tax Exempt/Government Entities line rather than filing under the wrong number. |
Gather these eight items before you sit down at the computer, because the online system times out and doesn't save partial progress in most years: | Item | Where to find it |
How do you actually file the 990-N e-Postcard?
Form 990-N is filed exclusively online through the IRS website. There is no paper version and no other government portal accepts it [1]. As of the 2021 filing season, the IRS moved e-Postcard filing to IRS.gov itself (it used to run through a third-party Urban Institute site), so make sure you're on the official irs.gov domain and not a lookalike site charging a "filing fee." The process, in order: 1. Go to the IRS Form 990-N (e-Postcard) page on irs.gov and follow the link to the filing system [1]. 2. Register or sign in. First-time filers create a login; the system will ask you to verify your EIN and organization name against IRS records. 3. Confirm your organization's exempt status is active. If the system shows your status as revoked, stop and deal with that first (see the section on auto-revocation below). 4. Answer the eight questions: EIN, tax year, legal name and address, other names, website, principal officer name and address, confirmation of the $50,000 gross receipts threshold, and a dissolution question if applicable. 5. Review and submit. You'll get an on-screen confirmation, and the IRS states it will "send you an email either accepting your filing or rejecting it" [1]. There's no cost to file. It genuinely takes most treasurers under 15 minutes once they have the EIN and officer details in hand. If your group already has structured records from something like our [990](/articles/treasurer-basics/990) overview or a handoff binder, this is a 10-minute task, not an afternoon.
When is the 990-N due date?
Form 990-N is due by the 15th day of the 5th month after your organization's tax year ends [1]. For a calendar-year organization (tax year ending December 31), that's May 15 of the following year. For a July-to-June fiscal year, common for school-affiliated booster clubs and PTOs, the deadline is November 15. There's no extension available for Form 990-N specifically, and the IRS is explicit that "there is no penalty assessment for late filing of the e-Postcard" [1]. That sounds forgiving, and for a single late year it basically is. But don't relax too much. The real danger isn't a late fee, it's the three-year rule described below. Mark the date the same way you'd mark a membership renewal: on the calendar the day the prior year's filing goes in, not the week before it's due.
What happens if you miss three years of 990-N filings?
If you fail to file Form 990-N (or any required 990-series return) for three consecutive years, the IRS automatically revokes your tax-exempt status by operation of law, no notice or appeal required before it happens. This comes straight from Internal Revenue Code Section 6033(j), added by the Pension Protection Act of 2006: an organization that fails to file for three consecutive years "shall have its status as an organization exempt from tax... revoked" as of the filing due date for the third year [2]. The IRS publishes an Auto-Revocation List of organizations this has happened to, and it's a long list. Small volunteer-run groups with rotating treasurers are overrepresented on it precisely because filings get forgotten during a handoff. Once revoked, donations to your organization are no longer tax-deductible to donors, and you may owe federal income tax on revenue you assumed was exempt. Getting reinstated involves filing Form 1023 or 1023-EZ (for reapplication) along with any past-due 990-series returns, and in many cases paying a reduced user fee if you qualify for the IRS's streamlined retroactive reinstatement procedure described in Revenue Procedure 2014-11 [3]. This is a real project, not a form, and it commonly takes several months. If you're already in this spot, don't try to guess your way through it. Confirm the current reinstatement procedure and fees with the IRS before filing anything. For background on how exemption, revocation, and reinstatement fit together, see 990 tax form and 990n.
What if your gross receipts go over $50,000?
If your organization's gross receipts normally exceed $50,000, Form 990-N is not the right form and filing it anyway doesn't satisfy your obligation. Depending on your gross receipts and total assets, you likely need Form 990-EZ or the full Form 990 instead. As a general guide (confirm current thresholds with the IRS, since these numbers have shifted over the years): organizations with gross receipts under $200,000 and total assets under $500,000 typically use Form 990-EZ; larger organizations file the full Form 990 [4]. These are meaningfully more involved filings, asking for a balance sheet, program service accomplishments, and (for 990-EZ and up) compensation disclosures. A lot of booster clubs cross this line without noticing, especially the year they run a big raffle or a multi-thousand-dollar fall festival. If a single fundraiser pushes you over $50,000 in gross receipts for the year, check your three-year average before assuming you're stuck filing the longer form permanently. A one-time spike doesn't necessarily change your "normal" filing category, but you should verify this with the IRS rather than assume.
What does a treasurer do, and why does 990-N filing fall to them?
A treasurer is the officer responsible for an organization's money: tracking income and expenses, reconciling the bank account, reporting the financial picture to the board, and making sure the organization meets its financial and tax obligations, including annual IRS filings like Form 990-N. In a booster club, PTO, or youth sports league, the treasurer is usually the only officer who touches both the checkbook and the IRS correspondence, which is exactly why 990-N filing lands on their desk by default. What a club treasurer actually does day to day is less glamorous than the title suggests. It's collecting registration fees and concession cash, depositing it promptly, keeping a simple ledger of what came in and went out, paying vendors and reimbursing volunteers, presenting a monthly or quarterly financial report at meetings, and filing the group's annual paperwork. None of that requires an accounting degree. It does require consistency: the treasurer who reconciles monthly rarely has a scary surprise in March. What a treasurer does not do, despite what some new volunteers assume, is act as an accountant, auditor, or lawyer for the group. If your organization's finances get complicated (payroll, significant investments, a lawsuit, an IRS audit), that's the point to bring in a licensed CPA or attorney rather than trying to wing it as a volunteer. For a fuller walkthrough of the role beyond just IRS filing, see our companion piece on 990-EZ tax form and the general [990](/articles/treasurer-basics/990) explainer, which cover the bigger financial-reporting picture a treasurer manages across the year.
Common 990-N filing mistakes and how to avoid them
Filing the wrong EIN is the single most common error. If a prior treasurer used a personal EIN, a booster-club-specific EIN that later changed, or a school district's shared EIN by mistake, the e-Postcard will file under the wrong entity's record. Pull your EIN from an old IRS letter or your bank's records rather than guessing. Filing under an inactive or revoked status is the second big one. If your group was auto-revoked in a prior year, submitting a 990-N now doesn't undo that. You have to go through reinstatement first (see above), and the system may still let you submit the e-Postcard, which creates a confusing paper trail later. Other recurring issues: - Guessing the tax year end instead of checking your bylaws or founding documents.
- Forgetting to update the principal officer's info after an annual handoff, so IRS correspondence goes to last year's treasurer.
- Assuming a bookkeeping change (new bank, new fiscal year) needs a new EIN. It usually doesn't; the EIN belongs to the entity, not the bank account.
- Filing 990-N for a group that actually crossed the $50,000 threshold, when 990-EZ was required instead. A simple fix for most of these: keep a one-page "treasurer transition sheet" with the EIN, tax year end, last filing date, and IRS login username, and hand it to your successor every single year regardless of whether you think you'll still be around next year. That single habit prevents most of the auto-revocation cases the IRS list is full of.
Where do you check your organization's filing history and status?
The IRS Tax Exempt Organization Search tool lets you look up whether your organization's 990-N filings went through, whether it's currently listed as tax-exempt, and whether it appears on the Auto-Revocation List [1]. This is worth checking every year even if you're confident you filed, because rejected filings (wrong EIN, mismatched name) don't always trigger an obvious error on your end. Search by EIN if you have it. Searching by name alone can turn up multiple similarly-named organizations, especially for common booster club names tied to a school mascot. If your organization doesn't appear at all, that's a sign either the EIN is wrong or the exemption was never properly established, both worth resolving before you file anything else.
Frequently asked questions
What is Form 990-N?
Form 990-N, called the e-Postcard, is the IRS's shortest annual filing for small tax-exempt organizations. It asks 8 basic questions online (EIN, name, address, tax year, principal officer, and a gross receipts confirmation) and is required for exempt groups with gross receipts normally $50,000 or less that don't file Form 990 or 990-EZ [1].
What is Form 990?
Form 990 is the IRS's annual information return for tax-exempt organizations, reporting income, expenses, program activities, and governance details. Which version you file (990-N, 990-EZ, or full 990) depends on your gross receipts and total assets; smaller organizations file simpler versions, and Form 990-N is the simplest of all [1].
What is the 990 tax form used for?
The 990 series lets the IRS and the public see how tax-exempt organizations raise and spend money, since these groups don't pay income tax the way regular businesses do. It's a public disclosure and accountability document, not a tax bill; most small organizations filing 990-N owe nothing and simply confirm they still exist and qualify for the small-org exception [1].
What does a treasurer do?
A treasurer manages an organization's money: tracking income and expenses, reconciling bank accounts, reporting finances to the board or membership, and handling required filings like Form 990-N. In small nonprofits and clubs, the treasurer is usually the sole officer responsible for both day-to-day bookkeeping and annual IRS compliance.
What does a club treasurer do differently from a corporate treasurer?
A club treasurer (booster club, PTO, youth sports league) usually handles cash from concessions, registration fees, and small fundraisers rather than large corporate accounts. The core job is the same in spirit, tracking money in and out, reporting it clearly, and meeting filing deadlines, just at a much smaller scale and almost always as an unpaid volunteer.
Do I need to file 990-N if my group has never filed anything before?
Yes, if your organization is tax-exempt (or believes it is) and has gross receipts normally $50,000 or less, it needs to file Form 990-N annually regardless of past filing history. If you're not sure your group is formally recognized as tax-exempt, confirm your exemption status with the IRS before filing, since 990-N assumes exemption already exists.
Is there a fee to file Form 990-N?
No. Filing Form 990-N through the IRS website is free [1]. If a website asks you to pay a fee to file your e-Postcard, you're likely on a third-party site rather than the official IRS filing system; go directly to irs.gov to file.
What happens if I file 990-N late?
The IRS states there's no monetary penalty for filing Form 990-N late in a single year [1]. The real risk is cumulative: if you fail to file for three consecutive years, the IRS automatically revokes your tax-exempt status under Internal Revenue Code Section 6033(j) [2], which is a much bigger problem than a late fee.
How do I know if my organization should file 990-N or 990-EZ?
Check your gross receipts over the last one to three years. If they're normally $50,000 or less, use Form 990-N. If they're higher (generally under $200,000 with assets under $500,000), you likely need Form 990-EZ instead [6]. Confirm current thresholds with the IRS since figures can change.
Can a private foundation file Form 990-N?
No. Private foundations cannot file Form 990-N regardless of how small their gross receipts are, and organizations included in a group return are also excluded from using it [1]. Private foundations have their own separate filing requirements under Form 990-PF.
My organization is on the IRS Auto-Revocation List. What do I do now?
Filing a current-year 990-N alone won't fix an auto-revocation. You typically need to reapply for exemption using Form 1023 or 1023-EZ, and you may qualify for streamlined retroactive reinstatement under Revenue Procedure 2014-11 if you file within a certain window [4]. Confirm the current process, forms, and fees directly with the IRS before starting.
Where do I find my organization's EIN if the prior treasurer didn't leave records?
Check old bank statements, the original IRS determination letter, past tax filings, or state charity registration paperwork; the EIN often appears on all of these. If you truly can't find it, you can call the IRS Tax Exempt/Government Entities customer account services line to verify it, rather than guessing or applying for a new EIN.
Does filing Form 990-N replace state charity registration requirements?
No. Form 990-N is a federal IRS filing only. Many states separately require charitable organizations to register with a state charity office or attorney general and file annual reports there. Confirm your state's specific requirements with your state charity registration office, since these vary widely and are separate from IRS obligations.
Sources
- IRS, "Annual Electronic Filing Requirement for Small Exempt Organizations, Form 990-N (e-Postcard)": Eligibility for Form 990-N ($50,000 gross receipts threshold), the 8 required data points, filing deadline, no-penalty statement, online-only filing, and exclusion of private foundations and group return organizations
- 26 U.S.C. § 6033(j), Internal Revenue Code: Automatic revocation of tax-exempt status after failing to file required returns for three consecutive years, and church filing exemption under 6033(a)(3)(A)
- Pension Protection Act of 2006, Pub. L. 109-280, Section 1223: Statutory origin of the Form 990-N annual electronic filing requirement for small tax-exempt organizations
- IRS, Revenue Procedure 2014-11: Streamlined retroactive reinstatement procedure for organizations auto-revoked for failing to file for three consecutive years
- IRS, "Automatic Revocation of Exemption": IRS maintains and publishes an Auto-Revocation List of organizations that lost exempt status for failing to file for three consecutive years
- IRS, "Form 990 Series Which Forms Do Exempt Organizations File": Gross receipts and total asset thresholds distinguishing which organizations file Form 990-EZ versus the full Form 990