Last updated 2026-07-24
TL;DR
You file Form 990-N (the e-Postcard) for free through the IRS website if your organization's gross receipts are normally $50,000 or less. You need an IRS-recognized username or ID.me login, your EIN, and eight basic facts. It takes about 10 minutes once you have the login sorted out, and there's no paper option.
what is the 990-N and who has to file it
Form 990-N, nicknamed the e-Postcard, is the shortest annual filing the IRS offers to tax-exempt organizations. It's not really a tax return in the sense of reporting income and deductions. It's a proof-of-life check-in that keeps the IRS aware your nonprofit still exists. The IRS requires it from most tax-exempt organizations whose annual gross receipts are normally $50,000 or less. The agency's own language: organizations "whose gross receipts are normally $50,000 or less" may file the e-Postcard instead of Form 990 or 990-EZ [1]. If your booster club, PTO, or youth sports league brought in more than $50,000 in a given year, you don't get the 990-N option that year. You'd move up to Form 990-EZ (generally for gross receipts under $200,000 and total assets under $500,000) or the full Form 990 [1]. A few groups are off the hook entirely: churches and their integrated auxiliaries, and organizations included in a group return, don't have to file 990-N [1]. Private foundations file a different form (990-PF) regardless of size. If you're not sure which form fits your situation, our overview of form 990 walks through the whole family of forms, and the 990 tax form explainer breaks down the size thresholds in plain terms.
what does a treasurer do (and why filing the 990-N is part of it)
A treasurer is the person responsible for tracking, reporting, and safeguarding an organization's money. In a volunteer group like a booster club or PTO, that usually means one person wearing several hats at once: bookkeeper, budget planner, bank account signer, and compliance officer. So what does a treasurer do day to day? Realistically: deposit checks and cash from fundraisers, pay vendors and reimburse volunteers, reconcile the bank statement every month, keep a simple ledger of income and expenses, and prepare (or hand off) whatever the group needs for its annual meeting or board review. What does a club treasurer do that's different from a corporate one? Scale, mostly. A club treasurer of a 40-family booster club isn't running payroll or filing quarterly estimated taxes. But they are the person who has to know the group's EIN, know when the group's tax year ends, and know that the 990-N (or 990-EZ) is due every single year, even in a year where the group barely raised any money. Missing that filing three years running is what triggers automatic revocation of tax-exempt status, which is the single most common crisis new treasurers inherit. What is a treasurer of a club, structurally? Usually it's an elected or appointed volunteer position with a term of one or two years, named in the group's bylaws, with signing authority on the bank account and a fiduciary duty to the members. It's not usually a paid job, and it rarely comes with training. That's the gap this whole site exists to fill.
how do I file the 990-N online step by step
You can only file Form 990-N through the IRS's online system. There is no paper version and the IRS does not accept the e-Postcard by mail [2]. Here's the actual sequence. 1. Go to the IRS's Form 990-N filing page and start the process there [2]. As of the 2023 filing season the IRS moved e-Postcard filing to require sign-in through Login.gov or ID.me, replacing the old separate registration system. 2. Create or use an existing Login.gov or ID.me account. This is the step that eats up the most time for first-time filers. Budget 15 to 20 minutes if you've never set one up, mostly for identity verification. 3. Have your organization's EIN ready. If you don't know it, check a prior year's filing, a bank statement, or your IRS determination letter. You cannot file without it. 4. Confirm your tax year. Most booster clubs and PTOs run on a calendar year or a school-year fiscal year (July 1 to June 30). Whatever your bylaws say your fiscal year is, that's what governs your due date. 5. Enter the eight required data points: legal name, any other names used, mailing address, website (if any), confirmation that annual gross receipts are normally $50,000 or less, confirmation the organization is still in business, name and address of a principal officer, and the organization's EIN [2]. 6. Submit. You'll get an on-screen confirmation, and the filing shows up in the IRS's searchable database within a few weeks. That's the whole filing. Ten minutes of data entry, once your login is sorted. The login setup is genuinely the hard part for most volunteer treasurers.
what is form 990 and how is it different from the 990-N
| 990-N (e-Postcard) | Smallest orgs | Gross receipts normally $50,000 or less [1] | |
|---|---|---|---|
| 990-EZ | Small/mid orgs | Gross receipts under $200,000 and total assets under $500,000 [1] | |
| 990 (full) | Larger orgs | Gross receipts $200,000 or more, or assets $500,000 or more [1] | |
| 990-PF | Private foundations | Any size, different rules apply | What is the 990, in the sense most people mean when they ask? Usually they mean the full-length version, which is a real financial disclosure document: statement of revenue, expenses, functional expense allocation, compensation of officers, and a list of program service accomplishments. It's public record once filed, and sites like ProPublica's Nonprofit Explorer and GuideStar/Candid post them for anyone to search. What is a 990 tax form doing for a tiny booster club that clearly doesn't need the full version? Nothing, usually, which is exactly why the 990-N exists. The IRS built the e-Postcard specifically so small, all-volunteer groups wouldn't have to produce a full financial statement just to check the "we still exist" box every year. Our companion pieces on irs form 990 and [990](/articles/treasurer-basics/990) go deeper on what's actually inside the full form, in case your group grows past the 990-N threshold. |
Form 990 is the general name for the IRS's annual information return for tax-exempt organizations. It's the umbrella term, but there are four different versions depending on your size: | Form | Who files it | Rough size threshold |
when is the 990-N due, and what happens if I miss it
Form 990-N is due by the 15th day of the 5th month after your organization's tax year ends [1]. For a group on a calendar tax year (ending December 31), that's May 15. For a group on a July-to-June fiscal year, that's November 15. There's genuinely no penalty for filing 990-N late in a single year, unlike the full 990 which can carry per-day penalties [1]. But there's a much bigger consequence for chronic lateness: if you fail to file for three consecutive years, your organization's tax-exempt status is automatically revoked by law, no warning letter required beyond what the IRS already sends [3]. This is called automatic revocation, and it happens under Internal Revenue Code section 6033(j), added by the Pension Protection Act of 2006. The statute is explicit that failure to file "for 3 consecutive years" results in exempt status being "revoked on and after the date set by the Secretary for the filing of the third annual return or notice" [3]. The IRS publishes a running list of every organization that's lost its status this way, called the Auto-Revocation List, and it's searchable through the Tax Exempt Organization Search tool [4]. If your group's name shows up there, donations made to you are no longer automatically tax-deductible, and depending on your state, you may also lose state tax-exempt status or charitable registration privileges. If that's already happened to your booster club or PTO, the fix is called retroactive reinstatement, filed using Form 1023 or 1023-EZ along with a specific streamlined or standard reinstatement request, and it usually comes with a required user fee (confirm the current fee amount with the IRS, since it changes). That process deserves its own explainer; this article is about the routine annual filing, not the recovery process.
what counts as gross receipts for the $50,000 threshold
Gross receipts means the total amount your organization received from all sources during its tax year, before subtracting any costs or expenses [1]. This trips people up constantly, because it's not net income and it's not profit. If your booster club ran a $10,000 gala where you spent $6,000 on the venue and catering, your gross receipts from that event are the full $10,000, not the $4,000 you netted. Add up every fundraiser, every membership due, every sponsorship check, every concession stand dollar, across your whole tax year, before any expenses come out. That total is what determines your form. The IRS actually gives a specific formula for "normally" $50,000 or less, since a single big year shouldn't force you into a different form forever. For an organization that's been around three years or more, you're normally at or under $50,000 if the average of the receipts from the current year and the two years immediately before it is $50,000 or less [1]. Newer organizations get a slightly different averaging rule for their first one or two years; check the specifics with the IRS instructions or with a qualified preparer if your numbers are close to the line. If you're right at the edge, err toward preparing as if you'll need the 990-EZ. It's more work, but it's much less painful than filing the wrong form and having to amend.
do I need an EIN before I can file the 990-N
Yes. Every organization filing Form 990-N needs its own Employer Identification Number, even if you have no employees and never plan to hire anyone [2]. The EIN is how the IRS's system identifies your organization; you cannot search for or complete the e-Postcard without it. If your booster club or PTO doesn't have one yet, apply directly through the IRS's EIN online application, which is free and typically issues the number immediately upon completion [5]. Never pay a third-party site to get you an EIN. The IRS is explicit that the service costs nothing when you apply directly. A common handoff problem: outgoing treasurers sometimes don't pass along the EIN, or the group used a former treasurer's personal EIN by mistake years ago (this happens more than you'd think with small parent groups). If you're taking over the books and can't find the EIN anywhere, check old bank statements, prior-year 990-N confirmations in the IRS's search tool, or your state's charity registration filings. If you truly can't locate one, contact the IRS Exempt Organizations customer account services line to ask whether one already exists for your organization before applying for a new one, since duplicate EINs create their own mess.
what if my organization isn't tax-exempt yet
Filing Form 990-N assumes the IRS has already recognized your organization as tax-exempt, typically under section 501(c)(3) or 501(c)(4), or that you're treated as exempt while your exemption application is pending. If your booster club or PTO has never applied for federal tax-exempt status, filing a 990-N isn't the first move. That said, plenty of small parent groups operate for years as informal unincorporated associations without ever applying, and some never bother because their income is small enough that it barely matters for federal tax purposes. That's a real choice groups make, but it comes with tradeoffs: no formal liability shield for board members without incorporation, and donors can't take a charitable deduction without recognized 501(c)(3) status. If your group wants to apply, the path is usually incorporating as a nonprofit at the state level first, then filing Form 1023 or the shorter Form 1023-EZ with the IRS to request recognition of exemption. Form 1023-EZ has its own eligibility limits (organizations must generally project gross receipts of $50,000 or less for three years and have total assets under $250,000) and comes with a user fee set by the IRS (confirm the current amount, since it's been adjusted over the years) [2]. This is genuinely a separate project from filing an annual 990-N, and it's worth reading the IRS's own overview of applying for exemption before you start.
what does a treasurer do in a club, beyond taxes
Tax filing is one job among several, and honestly not the most time-consuming one most months. What does a treasurer of a club do across a typical year? Monthly: reconcile the bank account against the ledger, pay any recurring bills, deposit fundraiser proceeds promptly (cash sitting in someone's car or kitchen drawer is a real risk, not a hypothetical one), and give the board a short financial update. Seasonal: build the year's budget alongside the board, track fundraiser profitability so the group knows which events are actually worth the volunteer hours, and if the group does a raffle, confirm what your state requires for a raffle license or registration with your state's charity office or attorney general, since rules vary widely and change. Annual: file the 990-N, 990-EZ, or 990 depending on size; renew any state charitable solicitation registration if your state requires one; prepare a clean handoff packet for whoever takes over next, including the EIN, bank login info transferred properly, prior filings, and a summary of the year's finances. That handoff piece is where a lot of groups fall down, because treasurer turnover in volunteer organizations tends to be frequent and undocumented. A one-time setup like the $99 State-Personalized Treasurer Kit from BoosterLedger exists for exactly that gap: it gives a new treasurer the state-specific forms, filing checklists, and recordkeeping templates instead of starting from a blank spreadsheet and a shoebox of receipts.
how do state filing requirements interact with the federal 990-N
Filing Form 990-N satisfies your federal obligation to the IRS. It does not automatically satisfy anything your state requires. Most states have a separate charitable solicitation registration system, run through the Secretary of State, Attorney General, or a dedicated charities bureau, and many require an annual renewal with its own financial disclosure, sometimes tied to the same gross receipts figures you used for your federal filing. Some states also require nonprofits to file a state-level informational or tax return even when they're exempt federally, especially if the organization holds property, has sales tax exemption to maintain, or runs raffles and gaming activities that need separate licensing. There is no single national answer here; requirements genuinely differ by state and change over time, so confirm the current rules with your state's charity registration office or Attorney General's office before assuming your federal 990-N filing covers you. If your booster club runs a raffle as part of its fundraising, that's almost always a separate state-level license or registration process entirely apart from anything IRS-related, and the rules on prize limits, reporting, and who can run the raffle vary enormously state to state.
Frequently asked questions
What does a treasurer do exactly, in one sentence?
A treasurer tracks and safeguards an organization's money: recording income and expenses, reconciling bank accounts, paying bills, preparing budgets, and making sure required filings like Form 990-N get submitted on time each year.
What is a treasurer of a club expected to know about taxes?
They need to know the organization's EIN, its tax-exempt status (if any), its fiscal year end date, and which version of Form 990 (N, EZ, or full) the group's gross receipts require, since that determines the annual filing deadline and paperwork.
What is Form 990 used for?
Form 990 is the IRS's annual information return for tax-exempt organizations, used to report revenue, expenses, and governance details publicly. It comes in several versions (990-N, 990-EZ, full 990, 990-PF) based on organization size [1].
What is the 990-N deadline for a calendar-year nonprofit?
May 15, following the close of the December 31 tax year, since the form is due the 15th day of the 5th month after the tax year ends [1]. A July-to-June fiscal year group would have a November 15 deadline instead.
Can I file Form 990-N by mail or on paper?
No. The IRS only accepts Form 990-N through its online electronic filing system; there is no paper form and no mail-in option [2]. You'll need a Login.gov or ID.me account to access the filing system.
What happens if a booster club misses three years of 990-N filings?
The organization's tax-exempt status is automatically revoked by operation of law under Internal Revenue Code section 6033(j), added by the Pension Protection Act of 2006 [3]. Reinstatement requires a separate application process with the IRS, more than filing the missed forms.
Is there a fee to file Form 990-N?
No. Filing Form 990-N through the IRS's website is free [2]. If any site asks you to pay to file the e-Postcard, you're not on the official IRS filing page.
What counts toward the $50,000 gross receipts threshold?
Total money received from all sources during the tax year, before subtracting any expenses, including fundraiser revenue, dues, donations, and sponsorships [1]. For organizations three years old or more, the IRS averages the current year with the two prior years to determine if you're normally at or under the threshold.
Do I need an EIN to file the 990-N?
Yes, every organization filing Form 990-N must have its own EIN, even with zero employees [2]. Apply free directly through the IRS's online EIN application; never pay a third party for this.
What's the difference between Form 990-N and Form 990-EZ?
990-N is for organizations with gross receipts normally $50,000 or less and asks only eight basic facts. 990-EZ is for organizations with gross receipts under $200,000 and total assets under $500,000, and requires actual financial statements and program details [1].
Does filing the federal 990-N cover my state charity registration too?
No, they're separate systems. Most states run their own charitable solicitation registration through the Attorney General or Secretary of State, often with a different annual renewal and disclosure requirement; confirm current rules with your specific state's charity office.
What is a 990 tax form filing used for by the public?
Filed 990s are public records. Donors, watchdogs, and researchers use them to check an organization's finances, leadership compensation, and program spending, searchable through the IRS's Tax Exempt Organization Search tool or sites like ProPublica's Nonprofit Explorer.
Sources
- IRS, "Annual Electronic Filing Requirement for Small Exempt Organizations - Form 990-N (e-Postcard)": gross receipts threshold, required data fields, filing deadline formula, and exclusions for churches and group return members
- IRS, "Applying for Tax-Exempt Status" e-file guidance and Form 990-N system requirements: 990-N must be filed electronically with no paper option, and it requires a Login.gov or ID.me sign-in, plus the eight required data fields and EIN requirement
- 26 U.S.C. section 6033(j), Cornell Legal Information Institute: three consecutive years of non-filing triggers automatic revocation of tax-exempt status by operation of law
- IRS, Tax Exempt Organization Search: the IRS publishes a searchable list of organizations that lost exempt status through automatic revocation
- IRS, "Apply for an Employer Identification Number (EIN) Online": EIN applications through the IRS are free and typically processed immediately online
- Pension Protection Act of 2006, Pub. L. No. 109-280, section 1223, U.S. Government Publishing Office: the Pension Protection Act of 2006 added the mandatory electronic filing requirement and automatic revocation provision for small exempt organizations
- IRS Instructions for Form 1023-EZ: Form 1023-EZ eligibility limits require projected gross receipts of $50,000 or less for three years and total assets under $250,000