E-Postcard 990-N: what it is and how treasurers file it

Last updated 2026-07-24

What is the 990-N e-Postcard?

Form 990-N is the shortest version of the annual information return the IRS requires from most tax-exempt organizations. The IRS calls it the "e-Postcard" because that's basically what it is: eight data fields, filed online, no attachments, no financial statements. It exists for small nonprofits, booster clubs, PTOs, and youth sports leagues that don't have the staff or budget to prepare a full Form 990 or even the shorter 990-EZ. You file it electronically through the IRS's own system. There's no paper option and no fee. The IRS states plainly that "most small tax-exempt organizations whose annual gross receipts are normally $50,000 or less" are eligible to file the e-Postcard instead of Form 990 or 990-EZ ^[1]. If your booster club brought in $38,000 last year selling spirit wear and running concessions, you're almost certainly a 990-N filer. If you cleared $61,000 because of one big raffle year, you may have crossed into 990-EZ territory, at least for that year. Gross receipts, not net profit, is what counts here, and that trips up a lot of new treasurers who think a break-even year means no filing is needed. It doesn't. Filing is based on money in, not money left over.

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

990-N (e-Postcard)	Smallest orgs	Normally $50,000 or less [1]	Free	8 questions, no attachments
990-EZ	Mid-size orgs	Under $200,000 receipts and under $500,000 total assets [2]	Free (self-file) or paid if you hire help	Several pages, basic financials
Form 990 (full)	Larger orgs	$200,000+ receipts or $500,000+ assets [2]	Free (self-file) or paid	Full financials, governance questions	A typical booster club or PTO stays in 990-N or 990-EZ territory for most of its life. If you're not sure which bucket you're in, pull your last three years of bank deposits and add them up per year. That number, not what's in the checking account on December 31, is your gross receipts figure. For more on how the tiers work together, see our form 990 overview and the 990 tax form explainer.

Form 990 is the umbrella name for the whole family of annual information returns tax-exempt organizations file with the IRS. It's not really one form; it's a tier system based on size. The full Form 990 runs many pages and asks for program service accomplishments, executive compensation, and detailed financials. The 990-EZ is a shorter version for mid-size orgs. The 990-N is the mini version for the smallest orgs. Here's the breakdown most booster and PTO treasurers actually need: | Filing | Who files it | Gross receipts threshold | Cost | Complexity |

What is the 990 tax form used for?

The 990 family isn't a tax bill. Most 990 filers, including booster clubs and PTOs recognized under Section 501(c)(3) or 501(c)(4), don't owe income tax on money raised for their exempt purpose. The 990 is an information return. It tells the IRS (and the public, since most 990s are published) that your organization is still operating, still tax-exempt, and roughly how much money moved through it. Think of it as an annual proof-of-life filing. The IRS uses it to decide whether an organization still qualifies for exemption. The public, including donors, watchdog groups like GuideStar/Candid, and sometimes reporters, uses it to see how a nonprofit spends its money. For 990-N filers this transparency angle is thin, since the e-Postcard only reports eight basic facts and nothing financial. But for 990-EZ and full 990 filers, the form is a real financial snapshot anyone can pull up online. One thing surprises a lot of new treasurers: filing a 990 (in any tier) is required even if your organization owes zero tax and even if you're tiny. There's no exemption from filing just because you're small. There's only an exemption from filing the *long* form. Churches and a few other categories have separate rules, so if your booster club is affiliated with a religious school, confirm with the IRS which category actually applies to you ^[1].

Who has to file the 990-N e-Postcard?

Any tax-exempt organization with gross receipts normally $50,000 or less, and that isn't required to file the 990 or 990-EZ, must file the 990-N unless it's affiliated with a category that's exempted from annual filing entirely (like most church-related organizations) ^[1]. "Normally" is the IRS's word, and it means averaged over a rolling period, more than last year's number. The IRS uses a 3-year average for orgs in their first three years and different look-back rules after that; the exact averaging method is spelled out in the instructions on irs.gov, and it's worth reading closely if your revenue swings year to year ^[1]. Booster clubs, PTOs, PTAs, and youth sports leagues that have their own EIN and their own recognized tax-exempt status (usually 501(c)(3) for parent-teacher and booster orgs, sometimes 501(c)(4)) are the organizations this rule is built for. If your group operates under a school district's tax ID and isn't separately incorporated, you're a different animal entirely; the district's own filings likely cover you, and you should confirm that directly with your district's business office rather than assume. One more wrinkle: organizations that are required to file 990 or 990-EZ because they cross the gross receipts or asset thresholds can't choose to file the 990-N instead just because it's easier. The IRS assigns the filing tier based on your actual numbers each year ^[2].

What information does the 990-N ask for?

The e-Postcard is genuinely short. The IRS lists the required fields as: your organization's legal name and any other names used, mailing address, website (if you have one), your Employer Identification Number (EIN), the name and address of a principal officer, your tax year, confirmation that your annual gross receipts are normally $50,000 or less, and a statement if your organization has terminated or is terminating ^[1]. That's it. No revenue breakdown, no expense categories, no balance sheet. You'll need your EIN handy (not your school's EIN, your organization's own one), and you'll need to know your tax year end. Most booster clubs and PTOs run on a school-year fiscal calendar, often ending June 30, but some run on the calendar year. Check your organizing documents or ask whoever set up your EIN if you're not sure. The form is filed at the IRS's e-Postcard filing system, accessible through irs.gov ^[1]. You'll create or use an existing IRS account, confirm your organization's identity, answer the eight items, and submit. Most treasurers report it takes ten to fifteen minutes once you have the EIN and officer info in hand.

When is the 990-N deadline?

The 990-N is due by the 15th day of the 5th month after your organization's tax year ends ^[1]. For a booster club or PTO running July 1 to June 30, that's November 15. For a calendar-year organization (January to December), that's May 15. There's no extension available for the 990-N specifically, and there's no late fee for filing it late, which is a genuinely unusual feature of this form. But don't let that fool you into complacency. The real penalty isn't a fine. It's automatic revocation of your tax-exempt status if you miss three consecutive years ^[3]. We'll cover that next, because it's the single most common crisis new booster and PTO treasurers walk into. Set a calendar reminder now, today, for your specific deadline. Don't rely on memory or on whoever held the treasurer role before you having set one up. A missed 990-N is invisible until year three, when it suddenly isn't.

What happens if you miss the 990-N deadline?

Nothing happens after missing it once. Nothing happens after missing it twice. The IRS doesn't send a bill or a warning letter for a single missed e-Postcard, which is part of why so many volunteer-run organizations lose track of it. But federal law is specific here: an organization that fails to file a required annual return or notice for three consecutive years automatically loses its tax-exempt status, effective as of the filing due date of the third year ^[3]. This rule comes from Section 6033(j) of the Internal Revenue Code, added by the Pension Protection Act of 2006. The IRS's own guidance states that organizations "that fail to file required Form 990-series returns for three consecutive years will automatically lose their tax-exempt status" ^[4]. This is genuinely one of the most common problems new treasurers inherit. A booster club goes through three volunteer treasurers in three years, nobody knows the 990-N is due, and suddenly the club's exempt status is gone without a single letter of warning arriving beforehand (the IRS does eventually publish a revocation list, but there's no pre-revocation notice for missed e-Postcards specifically). Check the IRS's Tax Exempt Organization Search tool to see if your organization's status shows "Revoked" ^[5]. If it does, don't panic, but don't ignore it either. Reinstatement is possible, and depending on your organization's size and history, it may be a fairly routine process using Form 1023 or 1023-EZ and, in many cases, retroactive relief under Revenue Procedure 2014-11 ^[6]. Confirm the current reinstatement procedure and any fees with the IRS directly, since these details do get updated.

What does a treasurer do (and where does the 990-N fit in)?

A treasurer's job is to be the financial memory and financial conscience of a volunteer organization. In plain terms, what a treasurer does includes: keeping the checkbook and bank reconciliations current, tracking income and expenses by fundraiser or program, presenting a clear financial report at meetings, safeguarding cash from fundraisers and events, and making sure the organization stays compliant with the IRS and, often, state charity registration rules. What does a treasurer do in a club specifically? For a booster club or PTO, that usually breaks down into a handful of concrete tasks: reconciling the bank statement monthly, maintaining a simple ledger of income and expenses, preparing a budget or at least a rough spending plan for the year, handling cash counts after events (ideally with a second person present, more on that below), and filing the organization's annual IRS return, which for most small booster clubs and PTOs is the 990-N. What does a club treasurer do that a corporate treasurer doesn't? Mostly, they do it alone, on a volunteer schedule, often while also being a parent, coach, or teacher. There's no finance department behind them. That's exactly why a simple, repeatable checklist (bank reconciliation, ledger, annual filing, handoff notes for the next person) matters more here than in a bigger organization with paid staff. A missed 990-N is rarely malice; it's almost always a gap in the handoff between one volunteer treasurer and the next.

What is a treasurer, in plain terms?

A treasurer is the person in an organization responsible for its money: tracking it, reporting on it, and keeping it safe. In a booster club, PTO, or youth sports league, the treasurer is usually an elected or appointed volunteer, not a paid employee, and usually serves for one to two years before handing the role to someone else. What is a treasurer supposed to know walking in? Realistically, not much on day one. The job is learnable. What actually separates a good club treasurer from one who ends up dealing with an IRS revocation letter is documentation: knowing where the EIN is written down, knowing the fiscal year end, knowing the last filing date, and knowing where last year's bank statements live. If you just took over and don't have those four things, get them before you do anything else. If you're the new treasurer of a small booster club or PTO, a decent first-week checklist looks like this: locate the EIN (check old tax filings, the bank account paperwork, or ask the bank), pull up the organization's status on the IRS's Tax Exempt Organization Search ^[5], confirm the fiscal year end from bylaws or prior officers, and check whether last year's 990-N was actually filed. That last check alone catches a huge share of problems early, before they become a three-year revocation.

Do state charity or raffle rules add a separate filing?

Yes, and this catches people off guard because the IRS filing and the state filing are two completely separate systems. Many states require nonprofits that solicit donations or hold raffles to register with a state charity office or the state Attorney General, sometimes annually, sometimes with its own financial report. This is on top of, not instead of, your federal 990-N. Confirm with your state charity office or Attorney General whether your organization needs to register or renew, since these rules vary a lot state to state and change periodically. If your group runs raffles, most states also require a separate raffle or gaming license, often through the state Attorney General's office, the state gaming commission, or in some states, the local municipality. These have their own deadlines, their own reporting after the event, and sometimes their own fees. None of this is covered by filing your 990-N. Treat the federal 990-N and the state charity/raffle paperwork as two different checklists on two different calendars.

How do you file (or catch up on) the 990-N?

You file through the IRS's official e-Postcard filing system, linked from irs.gov's charities and nonprofits section ^[1]. You'll need an active IRS account, your EIN, your tax year dates, and the name and address of a current principal officer. There's no cost and, for a current-year filing, it usually takes under fifteen minutes. If you're catching up after a missed year, file the current year's 990-N as soon as you can; there's no penalty tied to the late e-Postcard itself. But if you've already missed three consecutive years and your exempt status shows revoked on the IRS's Tax Exempt Organization Search tool ^[5], filing another 990-N won't fix it. At that point you need to go through reinstatement, typically via Form 1023 or 1023-EZ, and depending on your situation, the streamlined retroactive reinstatement process under Revenue Procedure 2014-11 may apply ^[6]. Confirm current forms, fees, and eligibility directly with the IRS, since this is one of the areas that gets updated periodically. One practical note: if you're inheriting a mess (missing EIN, unknown fiscal year, unclear filing history), it's worth building a simple reference binder or folder that has the EIN, prior filings, bank info, and a filing calendar in one place, so the next treasurer doesn't start from zero the way you probably did. That's the exact gap our $99 one-time State-Personalized Treasurer Kit is built to close: a state-specific packet covering your 990-N deadline, state charity registration, and a clean handoff structure, so this doesn't depend on one person's memory.

990-N vs. 990-EZ vs. full 990: which one do you actually file?

Run this quick mental check each year, right after your fiscal year closes. Add up total gross receipts (all money in, before expenses) for the year. If it's normally $50,000 or less, you're a 990-N filer ^[1]. If it's under $200,000 in receipts and under $500,000 in total assets, you're likely in 990-EZ territory ^[2]. Above those numbers, you're looking at the full Form 990. These thresholds aren't optional or a matter of preference; they're based on your actual financial numbers each year, and an organization can move between tiers year to year depending on how a big fundraiser or grant lands. If your club had one unusually large year (a big raffle, a major sponsor, a capital campaign for new uniforms), check that year specifically against the thresholds rather than assuming last year's filing tier automatically applies again. When in doubt, the IRS's own guidance on which forms exempt organizations file walks through the exact current thresholds, since these numbers can be adjusted over time ^[2]. Our 990n and form 990-n pages go deeper on the mechanics if you want a second read after this one, and our irs form 990 overview covers what changes once you cross into 990-EZ or full 990 territory.

Frequently asked questions

What is Form 990-N used for?

Form 990-N, the e-Postcard, is the annual IRS filing for tax-exempt organizations with gross receipts normally $50,000 or less. It confirms the organization is still active and still qualifies for tax-exempt status. It asks eight basic questions (EIN, address, officer name, tax year, and confirmation of the receipts threshold) and has no attachments or financial statements ^[1].

What is the 990 tax form, exactly?

It's the family name for the annual information return tax-exempt organizations file with the IRS: the full Form 990, the shorter 990-EZ, or the mini 990-N e-Postcard, depending on size. It's not an income tax return; most exempt orgs owe no tax on it. It's how the IRS confirms an organization is still operating and still eligible for exemption.

What does a treasurer do in a booster club or PTO?

A club treasurer tracks income and expenses, reconciles the bank account monthly, reports finances at meetings, safeguards cash from fundraisers, and handles the organization's annual IRS filing, usually the 990-N for small clubs. It's a hands-on volunteer role with no finance department backing it up, so documentation and handoff notes matter a lot.

Who is required to file the 990-N e-Postcard?

Tax-exempt organizations with gross receipts normally $50,000 or less that aren't required to file the full 990 or 990-EZ, and aren't in a category exempted from filing entirely (like most church-related groups), must file the 990-N annually ^[1]. Most small booster clubs, PTOs, and youth sports leagues with their own EIN fall into this group.

When is the 990-N e-Postcard due?

It's due by the 15th day of the 5th month after your organization's tax year ends ^[1]. For a July-to-June fiscal year, that's November 15. For a calendar-year organization, that's May 15. There's no extension option specific to the 990-N, so mark the exact date on a shared calendar, more than one person's memory.

What happens if a nonprofit misses three years of 990-N filings?

Federal law automatically revokes the organization's tax-exempt status if it fails to file a required annual return or notice for three consecutive years, effective as of the third year's filing deadline ^[3][4]. There's no warning letter before this happens for missed e-Postcards; check the IRS's Tax Exempt Organization Search tool directly if you're unsure of your status ^[5].

How do you reinstate tax-exempt status after 990-N revocation?

Reinstatement typically requires filing Form 1023 or 1023-EZ with the IRS, and depending on your organization's size and how quickly you act, streamlined retroactive reinstatement under Revenue Procedure 2014-11 may apply ^[6]. Requirements, forms, and fees change periodically, so confirm the current process directly with the IRS before assuming any specific outcome or timeline.

Is there a fee to file Form 990-N?

No. The e-Postcard is free to file through the IRS's online system ^[1]. If you pay a preparer, bookkeeper, or software service to file it for you, that cost is for their labor, not an IRS fee. Most treasurers can file it themselves in ten to fifteen minutes once they have the EIN and officer details ready.

What's the difference between the 990-N and the 990-EZ?

The 990-N is for organizations with gross receipts normally $50,000 or less and asks only eight basic questions with no financial detail. The 990-EZ is for organizations generally under $200,000 in receipts and under $500,000 in total assets, and it requires actual financial reporting: income, expenses, and a balance sheet summary ^[1][2].

Does gross receipts mean profit or total money in?

Gross receipts means total money that came in during the year, before subtracting expenses. A booster club that brought in $60,000 through fundraisers but only netted $10,000 after costs still has $60,000 in gross receipts for filing purposes, which could push it out of 990-N eligibility and into 990-EZ territory ^[1][2].

Do PTOs and booster clubs need to file anything with the state too?

Often yes, separate from the federal 990-N. Many states require charitable organizations to register with a state charity office or Attorney General, and raffles typically need their own state or local gaming license. Confirm directly with your state charity office or Attorney General, since requirements and renewal schedules vary widely by state.

What does a treasurer of a club do that's different from a president or secretary?

The treasurer specifically owns the money: bookkeeping, bank reconciliation, cash handling, budget tracking, and the organization's tax filings. The president typically runs meetings and represents the group, and the secretary keeps minutes and records. In small clubs these lines blur, but the annual IRS filing responsibility usually sits squarely with the treasurer.

Sources

1. IRS, Annual Electronic Filing Requirement for Small Exempt Organizations (Form 990-N e-Postcard): 990-N eligibility ($50,000 or less gross receipts), required data fields, filing deadline (15th day of 5th month), and filing method
2. IRS, Form 990 Series Which Forms Do Exempt Organizations File: 990-EZ and full Form 990 gross receipts and total assets thresholds
3. 26 U.S.C. Section 6033(j), Internal Revenue Code, via Legal Information Institute: Automatic revocation for failing to file required returns for three consecutive years, effective as of third year's due date
4. IRS, Automatic Revocation of Exemption: Organizations that fail to file required Form 990-series returns for three consecutive years automatically lose tax-exempt status
5. IRS, Tax Exempt Organization Search: Tool to check an organization's current tax-exempt and revocation status
6. IRS Revenue Procedure 2014-11, 2014-3 I.R.B. 411: Streamlined retroactive reinstatement process for organizations that lost exempt status through automatic revocation