990-N due date for 2018: what it was and what matters now

Last updated 2026-08-14

What was the actual 990-N due date for 2018?

If your organization runs on a calendar year (most small booster clubs and PTOs do), your 2018 Form 990-N covered the period January 1, 2018 through December 31, 2018, and it was due May 15, 2019. That's the 15th day of the 5th month after the close of your fiscal year, which is the standard rule for every 990 series filing, more than 2018 ^[1]. If your group runs on a different fiscal year, say July 1 to June 30, your 2018 fiscal year filing (July 2017 to June 2018) would have been due November 15, 2018 instead. The math is always the same: find your fiscal year end, add four months and 15 days. Nobody searching this today is actually trying to file on time in 2019. You're either doing historical cleanup for an audit or handoff, or you're trying to understand why the IRS says your organization lost its exemption and one of the missed years shows up as 2018. Either way, the due date itself is simple. The consequences of missing it for three years running are the part that actually matters.

What is Form 990-N (the e-Postcard)?

Form 990-N, nicknamed the e-Postcard, is the shortest version of the annual information return small tax-exempt organizations file with the IRS. It's not a paper form. You file it electronically through the IRS website, and it asks for about eight pieces of information: your EIN, tax year, legal name and mailing address, any other names the organization uses, the name and address of a principal officer, your website if you have one, and confirmation that your annual gross receipts are normally $50,000 or less ^[2]. That gross receipts threshold is the key eligibility test. Organizations with gross receipts normally $50,000 or less can file the 990-N. If you cross that line, you need to file the longer Form 990-EZ or Form 990 instead, depending on your revenue and asset levels ^[2]. There's no financial detail on a 990-N, no balance sheet, no program expense breakdown. That's the whole point of the e-Postcard: it exists for organizations too small to justify the paperwork of a full information return. But "too small for paperwork" doesn't mean "exempt from filing." Every tax-exempt organization, regardless of size, has to file something in the 990 series every year, and 990-N is the floor, not an exemption from filing altogether ^[3].

What is the 990, and how is it different from the 990-N?

Form 990-N (e-Postcard)	Gross receipts normally $50,000 or less	8 basic data points, filed online, no financials
Form 990-EZ	Gross receipts under $200,000 AND total assets under $500,000	Summary financial statements, program info
Form 990	Gross receipts $200,000 or more OR total assets $500,000 or more	Full financial statements, compensation disclosures, schedules	A small booster club running a few fundraisers a year, with maybe $15,000 to $40,000 in annual receipts, almost always lands in the 990-N bucket. A larger PTO running a school store or managing a big annual gala might cross into 990-EZ territory. Check your actual three-year average gross receipts, more than one good (or bad) year, because the IRS looks at what's "normally" received. For a full breakdown of which form fits your organization, see form 990 and the 990 tax form overview.

"The 990" is shorthand for the whole family of annual information returns tax-exempt organizations file with the IRS: Form 990, Form 990-EZ, and Form 990-N. People often use "990" loosely to mean any of these, so context matters when someone asks "do we need to file a 990?" Here's the breakdown by size, using the IRS's current thresholds ^[2]: | Filing | Who files it | What it requires |

Why does the 2018 filing year matter for auto-revocation today?

This is usually the real question. The IRS automatically revokes tax-exempt status when an organization fails to file any required 990-series return for three consecutive years. This isn't a warning system with escalating penalties. It's automatic and it happens by operation of law under Internal Revenue Code section 6033(j) ^[4]. So if your organization was supposed to file 990-N for 2016, 2017, and 2018, and none of those got filed, your exemption was automatically revoked, likely with an effective date sometime in 2019 (the revocation date is generally the filing due date of the third consecutively missed year). If a new treasurer takes over now and pulls up the IRS Tax Exempt Organization Search tool, the 2018 filing (or the absence of it) is often the smoking gun that explains why the group shows up as "revoked" instead of "active" ^[5]. The fix isn't to go back and file a late 990-N for 2018 by itself. Once revocation has happened, you generally need to apply for reinstatement, usually through Form 1023 or Form 1023-EZ along with the appropriate reinstatement procedure (streamlined retroactive reinstatement is available for smaller organizations that meet specific criteria under Revenue Procedure 2014-11) ^[6]. Filing the missing individual years' 990-Ns doesn't undo revocation on its own.

How do I check if my organization's 2018 (or any year) 990-N was actually filed?

Use the IRS Tax Exempt Organization Search (TEOS) tool at irs.gov. Search by your organization's EIN or name, and look at two things: the current exempt status, and the list of Form 990-N e-Postcards filed, which the tool shows going back several years ^[5]. If your 2018 e-Postcard shows as filed, you're fine, at least for that year. If there's a gap, especially a gap covering three or more consecutive years, that's your auto-revocation trigger. The TEOS tool also lists organizations whose exemption has been automatically revoked, searchable directly, which is often the fastest way to confirm your status without waiting on a phone call ^[5]. If you're doing a full handoff from a previous treasurer and don't know what's been filed for any prior year, start there before doing anything else. Confirm the status first, then figure out reinstatement steps if needed, rather than assuming everything's fine because nobody's mentioned a problem.

What do treasurers do, generally, for 990 filings?

A treasurer's core 990-related job is simple to state and easy to let slip: know your fiscal year end, know your gross receipts bracket, and file the right form by the deadline every single year without fail. For most small booster clubs and PTOs, that means filing 990-N annually, forever, even in years with almost no activity. Beyond the filing itself, a treasurer's broader job includes tracking income and expenses, reconciling the bank account, keeping receipts and deposit records organized for handoff, and making sure the organization's EIN, mailing address, and principal officer information stay current with the IRS. A lot of these responsibilities intersect: if your officer list is outdated, IRS notices about a missed filing may go to someone who left the organization years ago and never forwarded the mail. What a treasurer does NOT need to do is guess. If gross receipts are close to the $50,000 line, or if the organization has any paid staff, any UBTI (unrelated business income), or complex fundraising arrangements, that's worth a conversation with an accountant familiar with nonprofit filings, not a DIY judgment call based on a blog post.

What is a treasurer, and what does a club treasurer actually do day to day?

A treasurer is the officer responsible for an organization's money: tracking it in and out, keeping records, and making sure required filings (like 990-N) happen on time. In a small booster club or PTO, the treasurer is usually a volunteer parent, elected or appointed for a one-year term, with zero formal accounting background and a shoebox or spreadsheet handed down from whoever did it last year. Day to day, a club treasurer's job usually includes: depositing fundraiser proceeds and membership dues, paying vendor invoices and reimbursing volunteers, reconciling the bank statement monthly, presenting a budget update at meetings, and filing the annual 990-N (or making sure someone qualified files the 990-EZ or 990 if the group has outgrown the e-Postcard). A lot of what makes a good club treasurer isn't accounting skill, it's follow-through and paper trail discipline. Keep a folder (physical or digital) with every year's confirmation of 990-N filing, your EIN letter, your bylaws, and your bank reconciliations. When the next treasurer takes over, that folder is worth more than any spreadsheet template. For a broader rundown of the role, see 990n and irs form 990.

What if I'm the new treasurer and discover missed 990-N filings from 2018 or earlier?

First, don't panic and don't guess. Pull up the IRS Tax Exempt Organization Search tool, check the organization's status and filing history, and write down exactly what you find: which years show filed, which show gaps, and whether the current status says "revoked" ^[5]. If the exemption has been automatically revoked, the fix generally runs through reinstatement, more than catching up on old e-Postcards. Small organizations often qualify for streamlined retroactive reinstatement under Revenue Procedure 2014-11 if they apply within a certain window and meet eligibility requirements, which can preserve tax-exempt status back to the original revocation date ^[6]. Organizations outside that streamlined window may need Form 1023 with a reasonable cause statement instead. This is genuinely one of the few spots where I'd tell a volunteer treasurer: don't do this alone. Reinstatement paperwork interacts with your state's charity registration too, since many states require proof of active federal exemption to keep a solicitation registration or raffle license current. Confirm with the IRS and your state charity office (usually the Attorney General's charity division) about what's needed on both fronts before you assume you're covered. If you want a structured way to organize this kind of cleanup, along with the state-specific registration and raffle license paperwork most booster clubs also need, that's exactly the gap the $99 State-Personalized Treasurer Kit is built to close. It's not legal or tax advice, but it walks through the documents you'll actually need to gather in the order you need them.

Does the due date change if my fiscal year isn't calendar year?

December 31	May 15
June 30	November 15
September 30	February 15
August 31	January 15	Most school-affiliated booster clubs and PTOs run on a school-year fiscal calendar (July 1 to June 30) rather than calendar year, precisely because it matches the academic year for budgeting and officer transitions. If you're not sure which one your bylaws specify, check your organization's bylaws or your IRS determination letter, which usually states the adopted fiscal year.

Yes, and this trips up a lot of newer treasurers who assume everyone files by May 15. The rule is always "15th day of the 5th month after your fiscal year end," not a fixed calendar date ^[1]. So the actual date depends entirely on when your organization's fiscal year closes. Here's a quick reference table for common fiscal year ends: | Fiscal year ends | 990-N due date |

What happens if the 990-N due date falls on a weekend or holiday?

When a filing deadline falls on a Saturday, Sunday, or legal holiday, the deadline generally moves to the next business day, a standard rule that applies across IRS filing deadlines ^[7]. For 990-N specifically, since it's filed electronically through an IRS system rather than mailed, the practical effect is usually minor, but it's still worth checking the specific date each year rather than assuming. A more useful habit than tracking exact calendar quirks: file early. The 990-N system technically allows filing as soon as your fiscal year ends, so there's no reason to wait until the deadline week. A booster club with a June 30 fiscal year end can file its e-Postcard any time after July 1, months before the November 15 deadline actually arrives.

Is there a penalty for filing 990-N late?

There's no dollar penalty attached to filing 990-N late in a single year, unlike the late filing penalties that apply to Form 990 or 990-EZ, which can run $20 to $125 per day depending on organization size, up to statutory caps ^[7]. The real cost of a late 990-N is cumulative: three consecutive missed years triggers automatic revocation under IRC 6033(j), and that's where the actual damage happens, not from any single year's lateness ^[4]. Once revoked, your organization loses its tax-exempt status, becomes taxable as a regular corporation until reinstated, and typically shows up on the IRS's public list of auto-revoked organizations, which many donors and grant-making foundations check before giving ^[5]. That reputational and practical cost, losing donor confidence, losing eligibility for certain grants, potentially owing back taxes, is the real reason a missed year 990-N in 2016 or 2018 turns into a much bigger problem by year three.

Frequently asked questions

What was the 990-N due date for the 2018 tax year?

For calendar-year organizations, it was May 15, 2019, since 990-N is always due the 15th day of the 5th month after the fiscal year ends. If your fiscal year ran July 2017 to June 2018, the due date was November 15, 2018 instead. Check your organization's actual fiscal year end to be sure.

What is Form 990-N?

Form 990-N, called the e-Postcard, is the shortest annual IRS filing for tax-exempt organizations with gross receipts normally $50,000 or less. It's filed electronically and asks for basic identifying information like EIN, address, and principal officer, with no financial detail required.

What is Form 990?

Form 990 is the annual information return tax-exempt organizations file with the IRS to report finances, governance, and activities. The version required depends on size: Form 990-N for the smallest organizations, Form 990-EZ for mid-size ones, and full Form 990 for organizations with $200,000 or more in gross receipts or $500,000 or more in assets.

What does a treasurer do?

A treasurer tracks an organization's money in and out, reconciles bank accounts, keeps financial records, and makes sure required tax filings like 990-N happen on time each year. In small nonprofits, treasurers are usually volunteers handling this alongside other jobs, with no formal accounting training required but real recordkeeping discipline expected.

What does a club treasurer do specifically?

A club treasurer deposits fundraiser and dues income, pays bills and reimbursements, reconciles the bank statement, reports finances at meetings, and files the club's annual IRS 990-series return. They also typically maintain the paper trail (bylaws, EIN letter, prior filings) that gets handed to the next treasurer.

How do I check if my organization lost tax-exempt status?

Search your organization's name or EIN in the IRS Tax Exempt Organization Search tool at irs.gov. It shows current exempt status, prior 990-N filings, and includes a searchable list of organizations whose exemption has been automatically revoked for failing to file three consecutive years.

What is the gross receipts threshold for filing 990-N instead of 990-EZ?

Organizations with gross receipts normally $50,000 or less can file Form 990-N. Above that threshold, but under $200,000 in receipts and $500,000 in assets, Form 990-EZ is generally required instead. Above those limits, the full Form 990 applies.

Can I still file a 990-N for 2018 if I missed it?

You can generally still submit a late 990-N for a specific past year through the IRS system, but if the missed year contributed to three consecutive years without any filing, your exemption may already be automatically revoked. In that case, filing the old form alone doesn't restore exempt status; reinstatement paperwork is usually required.

What triggers automatic revocation of tax-exempt status?

Under Internal Revenue Code section 6033(j), failing to file any required 990-series return (990, 990-EZ, or 990-N) for three consecutive years triggers automatic revocation. It happens by operation of law, with no warning notices required beforehand, which is why many small organizations discover it after the fact.

How do I get tax-exempt status back after auto-revocation?

Smaller organizations often qualify for streamlined retroactive reinstatement under Revenue Procedure 2014-11 by filing Form 1023 or 1023-EZ within the eligible window. Organizations outside that window may need a different reinstatement process with a reasonable cause explanation. Confirm current requirements with the IRS before filing.

Does a missed 990-N affect state raffle or charity registration?

It can. Many states require proof of active federal tax-exempt status to maintain a charitable solicitation registration or raffle license. If your federal exemption was revoked, confirm with your state charity office or Attorney General's charity division whether that affects your state-level standing separately.

Is there a fee to file Form 990-N?

No, filing Form 990-N through the IRS website is free. There's no submission fee. Costs only come up if you hire an accountant to help with cleanup, reinstatement paperwork, or a more complex 990-EZ or 990 filing.

Sources

1. IRS, Annual Electronic Filing Requirement for Small Exempt Organizations Form 990-N (e-Postcard): 990-N is due by the 15th day of the 5th month after the organization's fiscal year ends
2. IRS, Form 990 Series Which Forms Do Exempt Organizations File: Gross receipts thresholds distinguishing 990-N, 990-EZ, and full Form 990 filers
3. IRS, Annual Filing and Forms: Nearly all tax-exempt organizations must file some version of Form 990 annually regardless of size
4. 26 U.S.C. 6033(j), Internal Revenue Code: Automatic revocation of tax-exempt status after three consecutive years of failing to file required returns
5. IRS, Tax Exempt Organization Search: Tool to check an organization's exempt status, prior 990-N filings, and automatic revocation status
6. IRS, Revenue Procedure 2014-11: Streamlined retroactive reinstatement process available for eligible small organizations after automatic revocation
7. IRS, Instructions for Form 990-EZ: Filing deadlines that fall on a weekend or legal holiday move to the next business day