Last updated 2026-07-25
TL;DR
Form 990-N is the free, 8-question online 'e-postcard' that most small nonprofits (gross receipts normally $50,000 or less) file every year to stay tax-exempt. File it at irs.gov via the Form 990-N submission portal. Miss it three years running and the IRS automatically revokes your exempt status.
What is Form 990-N?
Form 990-N, officially the "Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ," is the shortest annual filing the IRS has. It's not a paper form at all anymore. You file it entirely online, and it asks eight basic questions: your EIN, tax year, legal name and address, any other names you use, your website if you have one, the name and address of a principal officer, and confirmation that your gross receipts are normally $50,000 or less. There's no financial detail beyond that one checkbox. [1] Think of it as a proof-of-life filing. The IRS isn't auditing your books through this thing. It's just making sure your organization still exists, still qualifies as small, and hasn't gone dark. Most volunteer-run booster clubs, PTOs, and youth sports organizations with tax-exempt status use this form because they're too small to need the longer 990-EZ or full Form 990. If you're new to the treasurer role and inherited a folder of confusing IRS letters, start by figuring out which form your predecessor actually filed. Search your EIN in the IRS Tax Exempt Organization Search to see your filing history before you assume anything.
Who has to file the 990-N (e-Postcard)?
You file Form 990-N if your organization is tax-exempt under section 501(a) and your annual gross receipts are normally $50,000 or less. The IRS defines "normally" using a rolling average, not a single bad or good year, so a one-time spike in ticket sales for a big tournament doesn't automatically bump you out. [2] The exact averaging rule from IRS guidance: for organizations in their first tax year, you qualify if you've received $75,000 or less. For organizations in their first two years, you qualify if the average of the first two years is $60,000 or less. For organizations three years old or older, you qualify if the average of the current year plus the prior two years is $50,000 or less. [2] A few groups are carved out even if they're under that threshold. Churches, their integrated auxiliaries, and conventions or associations of churches don't have to file 990-N (or any 990 variant) at all. Organizations included in a group return also skip it. And private foundations file Form 990-PF regardless of size. [1] If your gross receipts run higher than $50,000 (averaged), you don't get to file the e-Postcard. You move up to Form 990-EZ (generally for receipts under $200,000 and assets under $500,000) or the full Form 990 for larger organizations. Filing the wrong form isn't just a technicality; the IRS can treat an under-filed return as no filing at all.
What is Form 990, and how is it different from the 990-N?
| 990-N | Gross receipts normally ≤ $50,000 | 8 basic questions, no financials, online only, free | |
|---|---|---|---|
| 990-EZ | Gross receipts < $200,000 and total assets < $500,000 | Summary financials, program service accomplishments, some governance questions | |
| 990 (full) | Gross receipts ≥ $200,000 or total assets ≥ $500,000 | Full financials, compensation disclosure, multiple schedules | |
| 990-PF | Private foundations, any size | Detailed asset and grant reporting | A booster club that runs concession stands and a couple of fundraisers a year and nets under $50,000 almost always belongs on the 990-N. A PTO running a large annual auction plus a school store might tip over into 990-EZ territory some years. Check your actual numbers every year rather than assuming last year's form still fits. Growth can bump you into a bigger filing without you noticing until the IRS notices for you. |
Form 990 is the IRS's main annual information return for tax-exempt organizations, the long version that discloses program spending, executive compensation, board governance practices, and detailed financials. It runs many pages with schedules attached. Form 990-N is the stripped-down version built for organizations too small to justify that paperwork. [3] There are really four tiers, and knowing which one applies to you avoids a lot of wasted effort. | Form | Who files it | What it requires |
How do I file the 990-N online?
You file Form 990-N through the IRS's own electronic submission system. As of the 2023 filing season, the IRS moved the e-Postcard filing off the old Urban Institute-hosted site and onto irs.gov directly, using an ID.me or Login.gov account for identity verification. [4] Here's the process, step by step: 1. Go to the IRS's Form 990-N submission page. 2. Create or sign in with an ID.me or Login.gov account (the IRS requires identity verification, more than an email address). 3. Register your organization's EIN if it's your first time filing. 4. Enter the eight data points: EIN, tax year, legal name, mailing address, other names, website (if any), principal officer name and address, and the gross receipts confirmation. 5. Submit. You'll get an on-screen confirmation, and the IRS typically processes it within 24 to 48 hours. There's no fee. There's no attachment to upload. Most treasurers who've done it before say it takes under 15 minutes once you have your EIN and officer information in hand. The hardest part for most volunteer treasurers isn't the form itself. It's remembering the account credentials from last year, since Login.gov and ID.me accounts are personal, not organizational.
When is the 990-N due?
Form 990-N is due by the 15th day of the 5th month after your organization's accounting period ends. If your fiscal year matches the calendar year (ending December 31), that puts your deadline at May 15 of the following year. [1] If your fiscal year runs July 1 to June 30, a common setup for school-affiliated booster clubs and PTOs, your 990-N is due November 15. Mark it on whatever calendar your board actually looks at, more than a filing cabinet folder. Unlike most tax forms, there's no extension available for the 990-N, and the IRS says so directly: "there is no penalty assessment for a late filing of the e-Postcard" but if you don't file for three consecutive years, your exempt status is automatically revoked. [1] That's the real deadline pressure here. It's not a late fee. It's losing your tax-exempt status entirely.
What happens if I file the 990-N late or miss it entirely?
Filing 990-N a little late by itself carries no monetary penalty, which is unusual for an IRS form and worth knowing so you don't panic over one missed deadline. [1] But the cumulative risk is serious: miss three consecutive years and the IRS automatically revokes your tax-exempt status, no notice, no hearing, no warning letter required by law. [3] The IRS explains it plainly: "Organizations that fail to file for three consecutive years automatically lose their tax-exempt status. The revocation of the organization's tax-exempt status does not take place until the filing due date of the third year." [3] Once revoked, your organization owes income tax on revenue going forward, donors can't deduct contributions to you, and many grantors and school districts won't work with a non-exempt group. Reinstatement is possible through Form 1023 (or 1023-EZ for smaller orgs) and often retroactive relief under Revenue Procedure 2014-11, but it takes months and, depending on your organization's size, can cost anywhere from the $275 to $600 IRS user fee range up to needing professional help for the retroactive relief paperwork. If you took over a club's books and don't know the filing history, check the IRS Tax Exempt Organization Search tool right now. It shows you whether your EIN currently shows as revoked and lists past 990-series filings on record.
What is a treasurer? What does a treasurer do?
A treasurer is the officer responsible for an organization's money: tracking it, reporting on it, and making sure it's used the way the group and the law require. In a booster club, PTO, or youth sports league, the treasurer usually handles bank deposits, bill payments, budget tracking, financial reports to the board, and annual IRS and state filings like the 990-N. In practical, everyday terms, what does a treasurer do? A typical month might include reconciling the bank statement against the checkbook or accounting software, collecting and depositing cash from a bake sale or gate receipts, paying invoices for uniforms or equipment, and reporting a simple income-and-expense summary at the monthly meeting. Annually, the treasurer files (or delegates) the 990-N or appropriate 990 variant, renews any state charitable registration, and often helps prepare a budget for the coming year. What does a treasurer do in a club specifically, as opposed to a larger nonprofit? Club treasurers tend to wear more hats because there's no paid staff. The same person who reconciles the checking account might also be the one handling raffle ticket cash at a game, tracking sponsor payments, and reminding the board when the 990-N deadline is coming up. What does a club treasurer do that a corporate treasurer doesn't? Mostly: everything, because there's nobody else to hand it to. What does a treasurer of a club do when there's no accountant on staff? They become the de facto bookkeeper, filer, and internal control system all in one. That's exactly why a clean handoff of records between outgoing and incoming treasurers matters so much. Most of the mess that leads to missed 990-N filings and auto-revocation traces back to a records handoff that never happened.
What is a 990 tax form, in plain terms?
A 990 tax form (technically an "information return," not a tax return, since most filers owe no tax) is how the IRS tracks what tax-exempt organizations are doing with the exemption they've been granted. "What is the 990" is one of the most common searches from new treasurers, and the honest, short answer is: it's the annual report tax-exempt organizations file so the IRS (and the public) can see they're still operating within the rules of their exemption. Unlike a personal or business tax return, most 990-series filings are public record. Anyone can look up a nonprofit's 990-EZ or full 990 through the IRS's Tax Exempt Organization Search or on sites like ProPublica's Nonprofit Explorer. 990-N data is included too, though it's just the eight basic facts, not financials, since there aren't any financials on that form. For a new treasurer trying to get oriented, the practical hierarchy to remember is: 990-N for the smallest orgs, 990-EZ for mid-size, full Form 990 for larger ones, and 990-PF for private foundations. If you're not sure where your group lands, pull your last three years of gross receipts and run the averaging math from the section above.
Does my state also require a separate annual filing?
Very likely yes, and this trips up a lot of new treasurers who think the 990-N covers everything. Many states run their own charitable registration and renewal system, separate from the IRS, often tied to fundraising or soliciting donations from state residents. Some states require an annual renewal filing with a state fee, sometimes with their own financial reporting threshold that doesn't match the IRS's $50,000 line. A booster club that qualifies for the federal 990-N might still owe a state charity registration renewal, or might be exempt from state registration below a certain revenue level, but the numbers and rules aren't the same across states. Confirm the specific threshold, form, and fee with your state's charity registration office or attorney general's office, since these details change and vary widely by state. Don't assume filing your 990-N with the IRS satisfies any state obligation. They're two entirely separate systems run by two entirely separate agencies.
Can I file the 990-N myself, or do I need an accountant?
Most volunteer treasurers file the 990-N themselves without hiring anyone. It's designed for exactly that: eight simple questions, no financial statements, free to submit, and typically done in under 15 minutes once you have your EIN and officer information ready. Where it gets harder is figuring out which form you should be filing in the first place, especially if your organization's gross receipts hover near the $50,000 threshold or if you're not sure whether your exempt status is currently active or already revoked. That's a good moment to check the IRS Tax Exempt Organization Search and, if anything looks off (a revocation notice, missing years, a mismatched EIN), consider a short consult with a nonprofit-focused accountant before you file anything new. This article and BoosterLedger generally aren't accountants or a law firm, and nothing here is tax or legal advice. When your situation is unclear, an actual CPA who works with nonprofits is worth the one-time fee. For most straightforward, small booster clubs and PTOs with clean prior-year records, though, DIY filing through irs.gov is completely normal and expected. The system was built for volunteers, not professionals.
What records do I need before I sit down to file?
You need less than you'd think. Gather these five things before you start the online form: your EIN, your fiscal year start and end dates, your legal organization name exactly as registered with the IRS, your current mailing address, and the name and address of a current principal officer (often the president or board chair, not necessarily the treasurer). If you have a website, have that URL handy too. You do NOT need bank statements, a profit and loss report, or any dollar figures beyond confirming (via checkbox) that gross receipts are normally $50,000 or less. That's the entire appeal of the 990-N: no ledger required. Where new treasurers get stuck isn't the form. It's not knowing the EIN or not having Login.gov access carried over from the last treasurer. Building a simple handoff packet (EIN, prior filings, login recovery info, bank signer list) before you need it saves hours down the road. A State-Personalized Treasurer Kit built for your specific state's rules is one way to get that packet assembled once, for a $99 one-time cost, instead of reconstructing it from scratch every time the treasurer role changes hands.
What if I think my exempt status was already revoked?
Check the IRS Tax Exempt Organization Search tool first, using your EIN. It will show current exempt status and flag automatic revocations directly. If it shows revoked, don't file a 990-N for the current year and assume that fixes things; revocation requires a reinstatement application, more than catching up on missed e-Postcards. Reinstatement generally means filing Form 1023 (or the shorter Form 1023-EZ if your organization qualifies based on size) along with the appropriate user fee, and in many cases requesting retroactive reinstatement under Revenue Procedure 2014-11 so you're treated as continuously exempt rather than having a gap in coverage. The process takes real time, often several months, and during the gap your organization is technically a taxable entity, so donations received in that window may not be deductible for donors. This is genuinely one of the situations where getting a professional opinion (a CPA experienced with nonprofit reinstatement, or in some cases an attorney) pays for itself. The stakes (loss of donor deductibility, potential back taxes, grantor and school district requirements) are higher than a simple missed-deadline fix. Nothing in this article guarantees a particular filing outcome or that reinstatement will be approved. That determination is entirely the IRS's.
Frequently asked questions
What is Form 990-N used for?
Form 990-N (the e-Postcard) lets small tax-exempt organizations, those with gross receipts normally $50,000 or less, satisfy their annual IRS reporting requirement without filing detailed financial statements. It confirms the organization still exists, is still small, and gives basic contact information. It's filed entirely online at irs.gov and takes about 10 to 15 minutes.
Is there a fee to file the 990-N?
No. Form 990-N is completely free to file through the IRS's online system. There is no submission fee, unlike the reinstatement process (Form 1023 or 1023-EZ) if your exempt status has already been revoked, which does carry a user fee.
What is Form 990?
Form 990 is the IRS's annual information return for tax-exempt organizations. It's not an income tax return, it's a public disclosure document covering finances, governance, and program activities. Smaller organizations file simplified versions: 990-N for the smallest, 990-EZ for mid-size groups, and the full Form 990 for larger nonprofits.
What does a treasurer do?
A treasurer manages an organization's money: deposits, bill payments, budget tracking, financial reports to the board, and required annual filings like the 990-N and state charity renewals. In small clubs, the treasurer is often the only person tracking finances day to day, so the role covers bookkeeping, reporting, and compliance all at once.
What does a club treasurer do differently from a corporate treasurer?
Club treasurers (booster clubs, PTOs, youth sports leagues) typically handle every financial task themselves since there's no paid finance staff: cash handling at events, bank reconciliation, vendor payments, budget presentations, and IRS/state filings. Corporate treasurers usually oversee a finance team; club treasurers usually are the finance team.
When is the 990-N due each year?
The 15th day of the 5th month after your organization's fiscal year ends. For a calendar-year organization (year ending December 31), that's May 15. For a July-to-June fiscal year, common among school-affiliated groups, it's November 15. There's no extension option for this form.
What happens if I file the 990-N late?
A single late 990-N carries no monetary penalty, per IRS guidance. The real risk is cumulative: miss three consecutive years and the IRS automatically revokes your tax-exempt status with no advance warning required. Reinstatement after that point requires a new exemption application, more than filing the missed forms.
How do I know if my organization qualifies for the 990-N instead of the 990-EZ?
Check your gross receipts averaged over the relevant period: $75,000 or less in your first year, an average of $60,000 or less over your first two years, or an average of $50,000 or less over the current year plus prior two years for established organizations. Above those, you generally need Form 990-EZ or the full Form 990.
Do churches have to file Form 990-N?
No. Churches, integrated auxiliaries of churches, and conventions or associations of churches are exempt from the 990-series filing requirement entirely, regardless of size. This exemption is specific to churches and closely related religious entities, not to nonprofits generally.
Can I file the 990-N if my organization's status was already revoked?
You should first confirm your status using the IRS Tax Exempt Organization Search tool. If revoked, filing a current-year 990-N does not fix the problem. You need to apply for reinstatement (typically Form 1023 or 1023-EZ), and may request retroactive reinstatement under Revenue Procedure 2014-11 to avoid a gap in exempt status.
Does filing the federal 990-N cover my state charity registration too?
No. Most states run a separate charitable registration and renewal system with its own forms, fees, and thresholds, unrelated to the IRS's $50,000 gross receipts line. Confirm your specific state's requirements directly with your state's charity registration office or attorney general's office, since rules vary widely and change over time.
What information do I need to file the 990-N?
Just eight items: your EIN, tax year, legal organization name, current mailing address, any other names used, website URL if applicable, the name and address of a principal officer, and confirmation that gross receipts are normally $50,000 or less. No financial statements or attachments are required.
Where do I actually file the 990-N online?
Through the IRS's official Form 990-N submission page at irs.gov, using an ID.me or Login.gov account for identity verification. As of the 2023 filing season, this replaced the older third-party hosted portal. There is no other legitimate site to file this form on.
Sources
- IRS, Annual Electronic Filing Requirement for Small Exempt Organizations (Form 990-N e-Postcard): 990-N due date, no-penalty-for-late-filing language, three-year revocation trigger, and the eight required data items
- IRS, Form 990 Series Which Forms Do Exempt Organizations File: the differences between Form 990-N, 990-EZ, and full Form 990 filing thresholds
- IRS, Automatic Revocation of Exemption: three consecutive years of non-filing triggers automatic revocation effective on the third year's filing due date
- IRS Revenue Procedure 2014-11, 2014-3 I.R.B. 411: reinstatement requires filing Form 1023 or 1023-EZ and may qualify for retroactive relief under Revenue Procedure 2014-11
- IRS: Exempt organizations must file one of the Form 990 series annually depending on their gross receipts and asset thresholds.
- IRS: The IRS provides resources and tools to help exempt organizations determine which Form 990 series form to file and how to complete it.
- IRS: Form 990 requires detailed reporting of an organization's finances, governance, and programs, distinguishing it from the simpler Form 990-N.
- IRS: Organizations whose tax-exempt status has been automatically revoked must reapply for exemption using the appropriate application form.
- IRS: Nonprofits and the public can check an organization's exempt status and filing history using the IRS Tax Exempt Organization Search tool.