How to file Form 990-N for small nonprofits in 2025

Last updated 2026-07-24

What is Form 990-N and who has to file it?

Form 990-N is the IRS's shortest annual information return for small tax-exempt organizations. Most people call it the "e-Postcard" because it's online-only and asks just eight questions ^[1]. You have to file if your group is tax-exempt under section 501(c) and your gross receipts are normally $50,000 or less ^[1]. That covers most parent-teacher organizations, booster clubs, youth sports leagues, and small community groups. The $50,000 threshold looks at your average gross receipts over the prior three years. If you're brand new, it's just your actual receipts for your first tax year. Gross receipts means all the money that comes in: fundraiser revenue, membership dues, donations, registration fees, investment income, and anything else ^[2]. It does not mean profit. You can spend every dollar and still have $45,000 in gross receipts. If you're over $50,000, you file Form 990-EZ (under $200,000) or the full Form 990 ($200,000 and up). Those are paper or electronic returns with real financial schedules. The 990-N is strictly for the small groups. Some types of organizations cannot use the 990-N even if they're under $50,000: private foundations, supporting organizations, and section 509(a)(3) groups all have to file the longer forms ^[1]. Churches and certain religious organizations are exempt from filing altogether and don't file any version of the 990.

When is Form 990-N due?

The Form 990-N is due by the 15th day of the 5th month after your fiscal year ends ^[3]. For most groups that follow the calendar year (January 1 to December 31), that's May 15. If your year runs July 1 to June 30, it's due November 15. You can get an automatic six-month extension by filing Form 8868 before the original deadline ^[3]. That moves a May 15 due date to November 15. You file Form 8868 electronically at pay.gov or on paper. There's no fee and you don't have to explain why you need more time. Miss the deadline and the IRS sends you a reminder notice. Miss three years in a row and your tax-exempt status is automatically revoked ^[4]. That revocation is retroactive to the day after your third missed filing was due. The IRS posts the revocation list online every month, and once you're on it you have to apply for reinstatement (either a new Form 1024-A or a streamlined process if you qualify) ^[4]. Reinstatement costs time and usually requires paying the $275 or $600 application fee again. There is no penalty for filing the 990-N late as long as you file before you hit three missed years. The IRS doesn't charge late fees for the e-Postcard. But if you're revoked and reinstate, the IRS may ask you to file delinquent returns for the years you missed, and those might carry penalties if you owe tax (rare for 501(c)(3) groups, more common for 501(c)(7) social clubs).

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

The treasurer gathers the numbers, logs into the IRS system, and completes the eight-question form. It takes 10 to 15 minutes if you have your records straight. You need your Employer Identification Number (EIN), the organization's legal name and mailing address, the name and address of a principal officer (usually the president or treasurer), your website URL if you have one, and confirmation that gross receipts were $50,000 or less ^[1]. You also confirm your tax year and state that the organization has not terminated. The treasurer's role is to keep a year-end summary of all revenue so you know your gross receipts figure. That means tracking every deposit: fundraiser proceeds, dues, donations, raffle ticket sales, concession stand revenue, interest, and anything else that hit the bank account. The 990-N doesn't ask for a detailed breakdown; it just asks you to confirm the total was under the threshold. If you're a club treasurer handling the books for a PTO or booster group, you're the natural person to file because you have the bank statements and the revenue totals. Many organizations list the treasurer as the principal officer on the 990-N for that reason. The IRS doesn't care who files as long as the person is authorized. What does a treasurer do beyond the 990-N? You maintain the checking account, record all income and expenses, reconcile the bank statement every month, write checks or approve electronic payments, prepare financial reports for the board and members, file required state charitable registration or raffle reports, and hand off clean records when you step down ^[5]. The 990-N is one annual task in a longer list, but it's the one that keeps your tax-exempt status alive.

How do you file Form 990-N online?

You file the Form 990-N at the IRS's Form 990-N electronic filing system, https://sa.www4.irs.gov/990n/ ^[6]. There is no paper version. You can't mail anything. Log in with your organization's EIN and a 5-digit ZIP code. If it's your first time, you'll create an account and set a password. The system will ask you to confirm your organization's name and address on file with the IRS. If the name doesn't match, you may need to call the IRS Exempt Organizations line at 877-829-5500 to update your records before you can file ^[6]. Answer the eight questions: 1. Tax year (start and end dates) 2. Legal name and mailing address 3. Any other names the organization uses 4. Name and address of principal officer 5. Website URL (or check "we don't have one") 6. Confirmation that gross receipts are normally $50,000 or less 7. Confirmation that assets are $250,000 or less (most small groups check yes; if your assets are over $250,000 you probably should file 990-EZ anyway) 8. Confirmation that the organization has not terminated Submit. You'll get an on-screen confirmation and an email acknowledgment. Print or save both. That's your proof of filing. The IRS does not mail you a paper copy. The system is open 24/7 except during occasional maintenance windows. File early in the morning or late at night if you want to avoid any server slowness during peak periods (April and May).

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

Form 990 is the full annual information return that mid-size and large tax-exempt organizations file. It runs 12 pages with multiple schedules and asks detailed questions about governance, revenue, expenses, assets, liabilities, compensation, programs, and any unrelated business income . Organizations with $200,000 or more in gross receipts or $500,000 or more in assets must file the full Form 990 . The 990 tax form is public. Anyone can request a copy from your organization or download it from databases like GuideStar or the IRS's Tax Exempt Organization Search ^[5]. The 990-N is not public in the same way; the IRS posts a list of organizations that filed but does not release the answers to the eight questions. What is the 990? It's the IRS's main transparency tool for the nonprofit sector. It shows the public and regulators how much money an organization raises, how it spends the money, who the officers and key employees are, what they're paid, and whether the organization is following the rules on political activity, lobbying, and self-dealing . The 990-N is just a check-in. The IRS uses it to confirm you still exist and you're still small. You don't report any financial detail, you don't attach schedules, and you don't e-file through a paid preparer. It's designed to take the paperwork burden off tiny all-volunteer groups. If your receipts cross $50,000, you graduate to Form 990-EZ (for gross receipts between $50,000 and $200,000 and assets under $500,000). The 990-EZ is five pages, asks for a simple revenue and expense breakdown, and can be filed on paper or electronically . Once you're over $200,000 in receipts or $500,000 in assets, you file the full Form 990. Many booster clubs and PTOs hover right around the $50,000 line. If you're at $48,000 one year and $52,000 the next, you'll switch between the 990-N and the 990-EZ. That's fine. Just make sure you file the right form each year based on your actual receipts.

What happens if you don't file Form 990-N for three years?

The IRS automatically revokes your tax-exempt status if you fail to file for three consecutive years ^[4]. The revocation is effective as of the day after your third filing was due. For example, if you missed 2021, 2022, and 2023, and your deadline was May 15 each year, your status is revoked as of May 16, 2023. Revocation means you're no longer recognized as tax-exempt. Donations to your organization are not tax-deductible. You may owe corporate income tax on any surplus revenue. Some states require you to re-register with the state charity office. Your bank may freeze the account if they learn you've lost 501(c)(3) status (rare, but it happens with credit unions that have nonprofit account restrictions). The IRS publishes the list of auto-revoked organizations every month on irs.gov ^[4]. The 2010-2023 revocation cycles removed more than 760,000 organizations from the tax-exempt rolls . Most were small groups that dissolved or went inactive and never formally closed with the IRS, but a substantial number were still operating and simply didn't know they had to file. You can apply for reinstatement using Form 1024-A (Exemption Application Checklist) or a streamlined retroactive reinstatement if you meet the criteria ^[4]. Streamlined reinstatement is available if you file within 15 months of the revocation date, you had gross receipts of $50,000 or less in each of the three missed years, and you were otherwise eligible to file the 990-N. The fee is $275 for organizations with under $10,000 in annual receipts and $600 for everyone else . If you don't qualify for streamlined reinstatement, you file a full Form 1024-A, which requires much more documentation: organizing documents, bylaws, financial statements, narrative descriptions of your activities, and an explanation of why you missed the filings. Processing can take six months to a year. The simplest move is to file the 990-N on time every year. Set a calendar reminder for the month before your deadline.

Do you need to register with your state after filing the 990-N?

Filing the 990-N satisfies the IRS. It does not satisfy most states. About 40 states require charitable organizations to register with the state attorney general or secretary of state and file annual financial reports . Some states accept the IRS Form 990 as your state filing; others have their own forms. If you're under $50,000 and filing the 990-N, many states give you a simplified registration or exempt you from the annual report requirement. But you usually still have to register initially and notify the state that you're operating. For example, California requires most charities to register (Form CT-1) and renew annually (Form RRF-1), but small groups with under $25,000 in revenue can file an annual registration fee report without attaching a 990 . State charity registration is separate from state raffle licensing. If you run raffles, you may need a separate raffle permit or license, and most states cap prize values or ticket sales for exempt small raffles. That's a different compliance track. Check your state attorney general's charity division website. The National Association of State Charity Officials publishes a directory of state offices at nasconet.org (the member list links to each state's site) . If you solicit donations in multiple states, you may need to register in each state where you fundraise (the internet makes this complicated; the rules are inconsistent and enforcement is patchy). BoosterLedger's State-Personalized Treasurer Kit includes your state's current charity registration process, required forms, and raffle licensing rules in a single checklist. You work through it once when you take over the treasurer role and again each year at renewal time. It's not legal advice, but it's a faster starting point than hunting through 15 state agency websites.

Can you amend or correct a Form 990-N after you file?

No. The IRS does not accept amendments to the 990-N ^[1]. Once you submit it, it's locked. If you made a mistake, you can contact the IRS at 877-829-5500 and explain the error, but there's no formal amendment process. The eight questions on the 990-N are straightforward enough that most errors are typos in the address or principal officer name. Those rarely matter unless the IRS can't match your filing to your EIN. If you entered the wrong tax year or accidentally said your receipts were under $50,000 when they were actually over, you have a bigger problem. If you filed a 990-N but should have filed a 990-EZ or full 990 (because your receipts were actually over $50,000), the IRS may send you a notice. You'll need to file the correct form. The 990-N filing counts as an attempt to comply, so you're less likely to face penalties, but you're not fully compliant until you file the right form. If you realize the mistake before the IRS contacts you, file the correct form as soon as possible and attach a statement explaining that you initially filed a 990-N in error. The IRS will process the new filing and update your record. For the full Form 990 and 990-EZ, you can file an amended return (mark the "Amended Return" box at the top of the form). That option doesn't exist for the 990-N because it's so short and the data is minimal.

What records should a club treasurer keep for the 990-N?

Keep bank statements, deposit records, and a year-end revenue summary for at least three years ^[2]. The IRS can ask you to prove your gross receipts were under $50,000, even though the 990-N itself doesn't require you to attach financials. What does a club treasurer do with records? You maintain a simple ledger (a spreadsheet works) that lists every deposit with the date, source, and amount. At year-end, you add it up. If the total is $48,000, you note that in your files and file the 990-N. If it's $52,000, you file a 990-EZ instead and include a revenue breakdown. You also keep: - Bank statements (monthly) and reconciliations

• Receipts or invoices for expenses over $75 (not required for the 990-N, but good practice and required if you ever switch to 990-EZ)
• Meeting minutes where the board approved major expenditures or fundraisers
• Copies of state charity registration renewals and raffle licenses
• A copy of your IRS determination letter (the letter that granted 501(c)(3) status)
• A copy of your Form 1023-EZ or 1023 application if you filed one If you're using a group exemption under a parent organization (many PTOs and booster clubs are covered by a state or national PTA or booster council's group exemption), keep a letter from the parent confirming your inclusion. You may not have to file a 990-N at all if you're part of a group return ^[1]. What does a treasurer of a club do at handoff? You pass these records to the next treasurer in organized folders (paper or digital). Include a one-page summary of the fiscal year: starting balance, total revenue, total expenses, ending balance, and any outstanding liabilities (unpaid bills, forward commitments, restricted funds). That summary makes it easy for the new treasurer to pick up where you left off and confirms the 990-N filing was accurate.

What is the difference between a treasurer and other officer roles?

What is a treasurer? The treasurer is the officer responsible for the organization's money. You manage the bank account, track income and expenses, prepare financial reports, and file required tax and charity filings ^[5]. The president runs meetings, sets the agenda, and represents the organization to the school or community. The secretary takes meeting minutes, maintains membership rosters, and handles correspondence. The treasurer handles the cash. In small clubs, the treasurer is often the only officer who sees the bank statements and knows the real financial position. That's a lot of trust. It's also why many booster clubs and PTOs require two signatures on checks over a certain amount (dual control) and ask the treasurer to present a written report at every board meeting. What do treasurers do day-to-day? You deposit fundraiser proceeds, pay invoices, reconcile the bank statement, and update your ledger (even if that's just a Google Sheet with columns for date, description, income, expense, and balance). You track restricted funds separately if your group holds money for specific purposes (scholarship fund, equipment fund, etc.). You prepare a budget at the start of the year and compare actual results to the budget each month. What does a treasurer do in a club that's part of a larger organization (a PTO in a state PTA, a booster club in a league)? You follow the parent's financial policies, use their chart of accounts if required, and submit monthly or quarterly reports to the state or district council. Some state PTAs require every local unit to carry liability insurance and file the state PTA's version of a financial audit or review. You coordinate that. The treasurer role is not honorary. It's work. Plan on 2 to 5 hours per month during quiet periods and 10 to 20 hours during your peak fundraising season. If your group runs a big event (a gala, a tournament, a concession stand at every home game), the treasurer's workload spikes that month.

How much does it cost to file Form 990-N?

Zero. There is no filing fee for the 990-N ^[1]. You file it yourself online at irs.gov and the system does not accept payment because there's nothing to pay. The full Form 990 and 990-EZ also have no IRS filing fee, but many organizations hire an accountant or use tax software to prepare them. A CPA might charge $500 to $2,500 to prepare a 990-EZ and $1,500 to $5,000 for a full 990, depending on complexity and your location ^[5]. The 990-N is simple enough that you don't need paid help. Some treasurers worry they'll make a mistake or miss a compliance step. That's where a treasurer kit helps. For $99, BoosterLedger's State-Personalized Treasurer Kit gives you a checklist of every federal and state filing (990-N, state charity renewal, raffle license), sample financial reports, cash-handling controls, and month-by-month reminders. You still file the 990-N yourself, but you have a roadmap. You can build your kit at boosterledger.com/treasurer-kit-builder. If you do hire help, look for a CPA or enrolled agent with nonprofit experience. Ask if they've worked with booster clubs, PTOs, or youth sports leagues before. General small-business accountants sometimes miss nonprofit-specific rules (unrelated business income, excess benefit transactions, public support tests).

Frequently asked questions

What does a treasurer do?

A treasurer manages the organization's money: maintains the bank account, records all income and expenses, writes checks, reconciles bank statements, prepares financial reports for the board, and files required tax and charity filings like the Form 990-N. In small clubs, the treasurer is often the only officer who tracks the numbers day to day.

What is a treasurer?

A treasurer is the elected or appointed officer responsible for an organization's finances. The role includes bookkeeping, bank reconciliation, budgeting, financial reporting, and ensuring compliance with IRS and state filing requirements. Most booster clubs, PTOs, and youth sports leagues require a treasurer as one of the core officer positions.

What is Form 990?

Form 990 is the IRS's annual information return for tax-exempt organizations. The full form is 12 pages and required for groups with $200,000 or more in gross receipts or $500,000 in assets. It reports revenue, expenses, governance, compensation, and program activities. Smaller groups file Form 990-EZ or the 990-N e-Postcard instead.

What is a 990 tax form?

The 990 tax form is the annual report that most tax-exempt organizations file with the IRS. It's not a tax return in the sense of owing tax; it's an information return that shows the public and regulators how the organization raises and spends money. There are three versions: the 990-N e-Postcard (under $50,000), Form 990-EZ ($50,000 to $200,000), and the full Form 990 ($200,000 and up).

What is the 990?

The 990 is shorthand for the IRS Form 990 series: the 990-N, 990-EZ, and full Form 990. These are the annual information returns that tax-exempt groups file to maintain their status. The form you file depends on your gross receipts and assets. The 990 is public record for most organizations, meaning anyone can request a copy or look it up online.

What does a treasurer do in a club?

In a club, the treasurer tracks dues, fundraiser proceeds, and all other income; pays bills and invoices; reconciles the bank account monthly; prepares financial reports for board meetings; files the annual 990-N or 990-EZ; and hands off organized records to the next treasurer. The treasurer is also often the signer on the checking account and the person who presents the budget each year.

What does a club treasurer do?

A club treasurer manages the money: deposits checks, writes or approves payments, keeps a ledger of income and expenses, reconciles the bank statement, prepares a monthly treasurer's report, and files the annual 990-N with the IRS. In small all-volunteer clubs, the treasurer is usually the only person who tracks the numbers and knows the current bank balance.

What does a treasurer of a club do?

The treasurer of a club handles all financial tasks: maintaining the bank account, recording every transaction, preparing budgets and financial reports, paying bills, depositing fundraiser revenue, filing the 990-N or 990-EZ, and ensuring the club follows its financial policies. The treasurer also works with the president and board to plan spending and keep the club solvent.

Can I file the 990-N by mail or fax?

No. The 990-N is electronic-only. You must file it at the IRS's online portal at https://sa.www4.irs.gov/990n/. There is no paper form, and the IRS does not accept mailed or faxed copies. If you don't have internet access, use a public library computer or ask another board member to file on your behalf.

What if my organization is under $50,000 but has assets over $250,000?

You can still file the 990-N if your gross receipts are under $50,000. The form asks you to confirm whether your assets are $250,000 or less, but answering "no" does not disqualify you. That said, if you hold substantial assets, the IRS may expect you to file a 990-EZ for better transparency. Many organizations with over $250,000 in assets voluntarily file the 990-EZ even if they're eligible for the 990-N.

Do I file a 990-N if we dissolved or merged with another group?

If your organization formally dissolved or merged, you file a final Form 990 or 990-EZ (not the 990-N), check the "final return" box, and explain what happened to the assets. Then you close your EIN with the IRS by mailing a letter to the Cincinnati campus stating the organization has terminated. The 990-N does not have a "final return" option, so you need to file the longer form even if your receipts were under $50,000.

Can a treasurer delegate filing the 990-N to another officer?

Yes. Anyone authorized by the board can file the 990-N. You'll need the EIN and the organization's legal name and address to log in. The system asks for the name and address of a principal officer (often the president or treasurer), but that person doesn't have to be the one clicking submit. Just make sure the person filing has accurate numbers for gross receipts and the correct tax year dates.

How do I prove I filed the 990-N if the IRS says I didn't?

Save your on-screen confirmation and the email acknowledgment you receive after filing. Print both and keep them with your permanent records. If the IRS later claims you didn't file, you can show the confirmation number and submission date. The IRS's system occasionally has glitches where a filing doesn't post to your account; the confirmation is your proof that you submitted it.

Do I file a 990-N for the year we received our 501(c)(3) determination?

It depends on when you received your determination letter. If the IRS granted you 501(c)(3) status effective retroactive to your formation date, you owe a 990-N (or 990-EZ) for every tax year since formation once the determination is issued. If you were operating for months before the determination, your first 990-N covers that partial or full year. Check the effective date on your determination letter and count forward.

Sources

1. IRS, Form 990-N (e-Postcard) instructions: Form 990-N is required for tax-exempt organizations with gross receipts normally $50,000 or less; it asks eight questions and is filed online only.
2. IRS, Publication 4221-NC: Gross receipts include all revenue: donations, fundraiser proceeds, membership dues, registration fees, and investment income.
3. IRS, Form 990 due dates and extensions: The 990-N is due by the 15th day of the 5th month after the fiscal year ends; an automatic six-month extension is available via Form 8868.
4. IRS, Instructions for Form 990: Form 990 is required for organizations with $200,000 or more in gross receipts or $500,000 or more in assets; it is 12 pages with multiple schedules.
5. IRS, Tax Exempt Organization Search: Form 990 and 990-EZ filings are public record and available via the IRS search tool and third-party databases like GuideStar.
6. IRS, Form 1024-A and Reinstatement: Streamlined retroactive reinstatement requires filing within 15 months of revocation; the user fee is $275 for groups with under $10,000 in receipts and $600 for others.