Last updated 2026-08-14
TL;DR
Small California nonprofits (gross receipts normally $50,000 or less) file the IRS Form 990-N e-Postcard online each year, free, through the IRS website. California also usually requires its own annual filing (Form 199N with the Franchise Tax Board, plus the Attorney General's RRF-1). Missing three years of 990-N triggers automatic federal revocation.
What is the 990-N e-Postcard and who has to file it in California?
Form 990-N, nicknamed the e-Postcard, is the shortest version of the annual information return the IRS requires from most tax-exempt organizations. If your booster club, PTO, or youth sports nonprofit normally has gross receipts of $50,000 or less, you almost certainly file this instead of the longer Form 990 or 990-EZ. The IRS says it plainly: "Most small tax-exempt organizations whose gross receipts are normally $50,000 or less" file the e-Postcard [1]. "Normally" matters here. The IRS looks at a rolling average over one, two, or three years depending on how long your organization has existed, more than last year's number. A group that took in $62,000 one year because of a big one-time raffle might still qualify if its multi-year average stays under the threshold. California adds a layer on top of the federal requirement. Being exempt from federal income tax under IRC 501(c)(3) does not automatically make you exempt from California franchise or income tax, and it does not excuse you from state filings. Most California nonprofits also owe an annual filing to the Franchise Tax Board and a registration renewal with the California Attorney General's Registry of Charitable Trusts. More on both below.
What does a treasurer do, exactly?
A treasurer is the person legally and practically responsible for an organization's money: tracking it, reporting on it, and making sure required filings get done on time. In a volunteer booster club or PTO, that usually means one person wearing four hats at once: bookkeeper, filer, internal auditor, and translator between the board and the IRS. What do treasurers do day to day? They deposit funds, reconcile the bank statement every month, keep receipts for anything the club spent money on, and track income by source (dues, concessions, raffle tickets, sponsorships). What does a treasurer do in a club setting specifically? Usually they also present a written financial report at every board meeting, so parents and coaches can see the numbers, more than take someone's word for it. What does a club treasurer do that a regular bookkeeper doesn't? They're the one who signs off on the annual 990-N or 990-EZ, who knows whether the group's federal exemption is still active, and who flags it if three years of missed filings just triggered automatic revocation. In a lot of small nonprofits, the treasurer is also the only person who remembers the EIN and the online login. That's a single point of failure worth fixing with a written handoff packet, not a personality trait to just accept. What does a treasurer of a club do when there's a leadership change every year, which is normal in booster and PTO groups? The honest answer: not enough of them do a clean handoff, and that's how organizations end up with three years of missing 990-Ns and a revoked exemption nobody noticed.
What is Form 990, and how is the 990-N different?
| 990-N (e-Postcard) | Smallest orgs | Normally $50,000 or less [1] | |
|---|---|---|---|
| 990-EZ | Small/mid orgs | Gross receipts under $200,000 AND total assets under $500,000 [2] | |
| 990 (full) | Larger orgs | Gross receipts $200,000+ or assets $500,000+ [2] | |
| 990-PF | Private foundations | All private foundations, regardless of size | So what is the 990 in plain terms? It's the annual report card the IRS uses to keep tax-exempt status honest, and the 990-N is the one-page, no-financial-detail version for the smallest groups. You still have to file something. There is no size small enough to skip filing entirely; a group with zero income still owes a 990-N. For more on picking the right version, see irs form 990 and 990n. |
Form 990 is the IRS's general name for the family of annual information returns tax-exempt organizations file. What is the 990 tax form supposed to accomplish? It tells the IRS (and the public, since 990s are public record) what the organization took in, what it spent, and whether it's still operating consistent with its exempt purpose. There are four versions, sized to the organization: | Form | Who files it | Gross receipts threshold |
How do you actually file the 990-N in California (step by step)?
You file 990-N directly through the IRS, not through any California state portal. Here's the process: 1. Confirm your organization's gross receipts are normally $50,000 or less. 2. Go to the IRS's e-Postcard filing system at irs.gov [3]. As of recent years, filers register and submit through IRS.gov's Form 990-N Electronic Filing system, previously hosted on Urban Institute's site. 3. Have your EIN, legal name, mailing address, tax year, principal officer's name and address, and website (if you have one) ready. You'll also confirm gross receipts are under the threshold. 4. Submit. It takes most people under 10 minutes if you have the information handy. 5. Save the confirmation. The IRS doesn't mail you anything back, so screenshot or PDF the confirmation page for your files. There's no fee for filing the 990-N itself. That's one of the few genuinely free parts of nonprofit compliance. The deadline is the 15th day of the 5th month after your fiscal year ends. For a calendar-year organization (fiscal year ending December 31), that's May 15 [1].
What else does California require besides the federal 990-N?
This is where a lot of new treasurers get tripped up: filing the federal e-Postcard feels like the whole job, but California usually wants its own paperwork too. Franchise Tax Board (FTB) filing: California tax-exempt organizations generally file an annual return with the FTB. Small organizations that qualify for the federal 990-N typically file the equivalent state version, Form 199N, California e-Postcard, which the FTB describes for organizations with gross receipts normally $50,000 or less [4]. Organizations above that threshold file the longer Form 199. Attorney General registration: Charitable organizations operating in California generally must register with, and file annually to, the Attorney General's Registry of Charitable Trusts using Form RRF-1, along with a copy of the relevant IRS return (990, 990-EZ, or 990-N confirmation) [5]. There is an initial registration (Form CT-1) and an annual renewal that comes with a fee scale based on gross revenue, which the Attorney General's office publishes on its registry forms page [5]. Both of these are separate from the IRS filing and separate from each other. Missing the FTB filing can lead to suspension of the entity's California tax-exempt status (technically 'revivor' status issues); missing the AG registration can lead to being listed delinquent on the public registry, which some grantors and sponsors check before writing checks. Confirm current fee amounts and forms with the California Attorney General's Registry of Charitable Trusts and the Franchise Tax Board directly, since fee schedules and form numbers do get revised.
What happens if a booster club or PTO misses 990-N filings?
The IRS rule is unforgiving on this one point: "Organizations that fail to file required Form 990-series returns for three consecutive years will automatically lose their tax-exempt status" [6]. Three years, not three warnings. The IRS does not send a notice before this happens; it happens by operation of law on the filing deadline of the third missed year. Automatic revocation means the organization is no longer exempt from federal income tax, donations made to it are no longer deductible as charitable contributions, and the organization's name appears on the IRS's public Automatic Revocation of Exemption List [7]. For a booster club funding uniforms and travel, this usually surfaces at a bad moment: a parent asks for a donation receipt, or a corporate sponsor's matching-gift program rejects the request because the EIN shows revoked. Getting reinstated involves filing Form 1023 or 1023-EZ (the exemption application) again, along with any past-due 990s, and in some cases requesting retroactive reinstatement if you can show reasonable cause for the lapse [7]. It's not instant and it's not free; the 1023-EZ filing fee alone runs in the range the IRS publishes on its user fee page, and it can take the IRS weeks to months to process. The single best fix is never letting it get there: put the filing date on a shared calendar the incoming treasurer actually sees.
How do you check if your organization already lost its exemption?
Search your organization's name or EIN on the IRS Tax Exempt Organization Search tool at irs.gov . This tool lets you check current exempt status, see the Automatic Revocation of Exemption List, and pull copies of previously filed 990s (including 990-N submissions going back to when the e-Postcard started, generally 2010 tax years and later). If your booster club shows up on the revocation list, don't panic and don't just start filing new 990-Ns as if nothing happened; that alone won't fix the exempt status. You'll need to go through reinstatement. It's genuinely worth reading the IRS's own guidance on streamlined retroactive reinstatement (available to organizations that were eligible to file 990-N or 990-EZ and apply within 15 months of revocation) before assuming you need a full application with reasonable-cause narrative [7].
What records does a treasurer need to keep for the 990-N?
The 990-N itself asks for almost no financial detail, just confirmation that gross receipts are under the threshold. But you still need the underlying numbers to know you qualify, and to answer questions if the state or a sponsor asks. Keep at minimum: a running income and expense log by month, bank statements for all accounts, deposit slips or a receipt book for cash collected at games and events, an EIN confirmation letter, prior years' 990-N confirmations, and the FTB and Attorney General filings if applicable. None of this gets submitted with the 990-N, but you'll need it the moment anyone (a new board, an auditor, a bank) asks 'are we current?' A shoebox of receipts handed off between treasurers every year is how three missing filings turn into a revoked exemption nobody caught in time. This is the exact gap a lot of small nonprofits fall into: the treasurer who knew the filing history moves on, and the new one has no paper trail. If your group is starting fresh or doing a handoff, boosterledger.com's State-Personalized Treasurer Kit is a one-time $99 packet built around California's specific filing calendar (FTB, AG registry, IRS deadlines) so a new treasurer isn't reconstructing three years of history from memory. It's a reference tool, not a substitute for confirming current numbers with the IRS and the Attorney General's office yourself.
990-N vs 990-EZ vs full 990: which one does your booster club file?
| Gross receipts normally ≤ $50,000 | 990-N (e-Postcard) | |
|---|---|---|
| Gross receipts < $200,000 and assets < $500,000 | 990-EZ | |
| Gross receipts ≥ $200,000 or assets ≥ $500,000 | Full Form 990 | |
| Private foundation (any size) | 990-PF | A booster club that runs one unusually large fundraiser (a big raffle, a golf tournament) can tip over $50,000 in a single year without being a $50,000-plus organization on average. That's fine for 990-N eligibility if your multi-year average still qualifies, but confirm the exact averaging rule with the IRS instructions for your specific form, since this is a point worth getting right rather than guessing. For a plain-language walkthrough of upgrading from 990-N to 990-EZ when your group grows, see 990-tax-form and form-990-n. |
Use gross receipts and total assets, averaged over the applicable period, to decide. If you're near a threshold, round down in your planning; the IRS looks at whether receipts are 'normally' under the limit, which can include an average across recent years, more than the most recent one [1][2]. | Situation | Form to file |
Frequently asked questions
What does a treasurer do in a booster club or PTO?
A treasurer tracks all money coming in and out, reconciles bank accounts monthly, keeps receipts, reports finances to the board, and handles required filings like the IRS 990-N and any state forms. In practice they're often the only person who knows the EIN, login credentials, and filing history, which is why a written handoff matters.
What is Form 990 and do small booster clubs have to file it?
Form 990 is the IRS's family of annual information returns for tax-exempt organizations. Small booster clubs with gross receipts normally $50,000 or less generally file the shortest version, Form 990-N, instead of the longer 990 or 990-EZ, but everyone tax-exempt has to file something annually.
What is the 990-N e-Postcard exactly?
It's an eight-question online form the IRS requires from small tax-exempt organizations instead of a full financial return. It asks for your EIN, tax year, legal name and address, and confirmation that gross receipts are normally $50,000 or less. There's no fee, and it's filed directly through irs.gov.
Does California require anything besides the federal 990-N?
Yes. Most California nonprofits also file an annual return with the Franchise Tax Board (Form 199N for small orgs, or Form 199 for larger ones) and renew registration with the Attorney General's Registry of Charitable Trusts using Form RRF-1. Confirm current requirements and fees with both agencies directly.
What happens if you miss the 990-N deadline once?
Nothing immediate. The IRS doesn't fine you for a single missed 990-N. The real danger is cumulative: miss it three years in a row and your exemption is automatically revoked by law, with no advance warning notice from the IRS.
How do I know if my organization already had its exemption revoked?
Search your organization's name or EIN using the IRS Tax Exempt Organization Search tool at irs.gov. It shows current status and lists organizations on the Automatic Revocation of Exemption List. If you're on that list, you'll need to go through a reinstatement application, more than resume filing.
What is the deadline for filing the 990-N?
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. There's no extension form for 990-N specifically since it requires so little information, though the underlying exempt organization can request more time for other filings.
What is the gross receipts threshold for filing 990-N instead of 990-EZ?
Organizations with gross receipts normally $50,000 or less file 990-N. Above that, up to gross receipts under $200,000 and total assets under $500,000, organizations file Form 990-EZ. Beyond those numbers, it's the full Form 990.
Is there a fee to file the 990-N?
No, filing Form 990-N through the IRS is free. Where fees come in is on the state side: California's Attorney General Registry of Charitable Trusts charges an annual renewal fee on a sliding scale tied to gross revenue, and reinstating a revoked federal exemption later involves an IRS user fee for Form 1023 or 1023-EZ.
What does a club treasurer do differently from a company bookkeeper?
A club treasurer usually handles both the bookkeeping and the compliance filings personally, since small nonprofits rarely have separate staff for each. That means tracking deposits and expenses AND knowing when the 990-N, state charity registration, and any raffle license renewals are due.
Can a new treasurer file three years of back 990-Ns to fix a revocation?
No. Simply filing missed 990-Ns after automatic revocation doesn't restore exempt status. The organization has to apply for reinstatement, typically through Form 1023 or the streamlined Form 1023-EZ process, and in some cases request retroactive reinstatement showing reasonable cause for the lapse.
What is the 990 tax form used for by donors and sponsors?
Because 990-series returns are public record, donors, grant-makers, and corporate sponsors often check an organization's filing history and current exempt status before giving. A revoked exemption or missing filings on the public record can cause a sponsor to decline a donation or matching-gift request.
Sources
- IRS, Annual Electronic Filing Requirement for Small Exempt Organizations, Form 990-N (e-Postcard): 990-N is for organizations with gross receipts normally $50,000 or less, and the filing deadline is the 15th day of the 5th month after fiscal year end
- IRS, Form 990 Series Which Forms Do Exempt Organizations File: 990-EZ threshold is gross receipts under $200,000 and total assets under $500,000; above that, full Form 990 applies
- IRS, e-file for Charities and Non-Profits: Filing process and required information for submitting Form 990-N online
- California Franchise Tax Board, Exempt Organizations Annual Filing Requirements: California nonprofits with gross receipts normally $50,000 or less file FTB Form 199N; larger organizations file Form 199
- California Attorney General, Registry of Charitable Trusts Forms: Charitable organizations operating in California register and file annually with the Registry of Charitable Trusts using Form RRF-1
- IRS, Automatic Revocation of Exemption: Organizations that fail to file required Form 990-series returns for three consecutive years automatically lose tax-exempt status
- IRS, Tax Exempt Organization Search: Tool to check current exempt status and see the Automatic Revocation of Exemption List