Filing 990-N online: the complete step-by-step guide

Last updated 2026-07-25

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

The 990-N, nicknamed the e-Postcard, is the shortest tax filing the IRS offers to nonprofits. It exists for one reason: small tax-exempt organizations were still legally required to file something every year, and the IRS didn't want a stack of paper forms from every Little League concession stand in the country. So Congress created a stripped-down electronic filing option under the Pension Protection Act of 2006. You can file the 990-N if your organization's gross receipts are normally $50,000 or less per year. "Normally" means averaged over the most recent three tax years, more than the current one, which matters if your booster club had one big fundraising year that pushed you temporarily over the line. The IRS spells this out with a rolling formula in its own guidance ^[1]. If your gross receipts run higher than $50,000, you're not eligible for the 990-N and need the 990-EZ or full 990 instead, depending on your revenue tier. Private foundations, regardless of size, can't use the 990-N at all; they file a 990-PF. Gross receipts, by the way, means everything that came in the door before expenses: ticket sales, concession revenue, raffle proceeds, sponsorships, membership dues. It's not net income. A booster club that grossed $48,000 in concession sales but spent $40,000 on inventory still reports $48,000 in gross receipts for this test, not the $8,000 profit.

What does a treasurer do, exactly?

A treasurer keeps track of an organization's money and makes sure it's reported honestly, on time, and to the right people. For a booster club, PTO, or youth sports nonprofit, that means running the checkbook, reconciling bank statements, filing the annual tax paperwork (often the 990-N), and giving the board a clear picture of what's coming in and going out. What does a treasurer do in a club, day to day? Realistically, the job breaks into four buckets: recording transactions as they happen, reconciling the bank account monthly, preparing simple financial reports for board meetings, and handling the annual filing obligations, whether that's a 990-N, a state charitable registration renewal, or a raffle license report. What does a club treasurer do that a regular member doesn't? The treasurer usually has signing authority on the bank account, access to the EIN and any online IRS or state filing accounts, and the responsibility to flag when spending doesn't match the approved budget. In a lot of volunteer organizations, the treasurer is also the only person who knows the organization's EIN and IRS filing history exists at all, which is exactly the problem the rest of this article is trying to fix. What is a treasurer in the legal sense? Most bylaws define it as an officer position, elected or appointed, with fiduciary duty to the organization's members or board. That duty is real. Courts and state nonprofit statutes generally hold officers to a standard of ordinary care, meaning a treasurer who ignores filing deadlines or comingles funds can be personally on the hook in some scenarios, though enforcement against volunteer treasurers of small booster clubs is rare in practice.

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

990-N (e-Postcard)	Smallest orgs	$50,000 or less [1]
990-EZ	Mid-size orgs	Less than $200,000, and total assets under $500,000 [2]
990 (full form)	Larger orgs	$200,000 or more, or assets of $500,000 or more [2]
990-PF	Private foundations	Any size	What is the 990, in plain terms? It's an information return, not an income tax return. Because your organization is tax-exempt, you're not calculating tax owed on this form (unless you have unrelated business income, which is a separate topic). Instead, you're disclosing revenue, expenses, program activities, and governance details so the IRS and the public can see how the organization operates. All 990-series filings except the 990-N become public record, searchable through the IRS's Tax Exempt Organization Search tool. For more on how the full-size forms work, see Form 990 and 990-EZ vs full 990. If your club is definitely under the $50,000 threshold, the rest of this article is your playbook.

Form 990 is the umbrella name for the IRS's annual information return for tax-exempt organizations. There isn't one single "990 tax form"; there's a family of them, sized to the organization's revenue and asset level. Here's the breakdown: | Form | Who files it | Gross receipts threshold |

How do I file the 990-N online, step by step?

You file 990-N exclusively through the IRS website. There's no paper version and no third-party requirement to pay for filing, though some paid services will file it for you for a fee if you want the hand-holding. Here's the actual process, per the IRS's own instructions ^[3]: 1. Go to the IRS Form 990-N (e-Postcard) filing page and follow the link to the Form 990-N Electronic Filing System. 2. Register for an account (or log in if you've filed before) using your organization's EIN. 3. Select the tax year you're filing for. 4. Enter eight required pieces of information: your EIN, tax year, legal name and mailing address, any other names the organization uses, your website address (if you have one), the name and address of a principal officer, confirmation that gross receipts are normally $50,000 or less, and a statement confirming the organization hasn't terminated. 5. Review and submit. That's the whole filing. Most treasurers report it takes 10 to 15 minutes once you have your EIN and the officer information in hand. There's no fee. One wrinkle: the IRS switched 990-N filing from its old Urban Institute-hosted portal to filing directly through IRS.gov a few years back. If you're looking at old instructions or a bookmarked link from 2020, it may be dead. Start fresh at the current IRS.gov 990-N page ^[3] rather than trusting an old bookmark.

When is the 990-N deadline and what happens if I file late?

The 990-N is due on the 15th day of the 5th month after your organization's accounting period ends. For a booster club running on a calendar year (ending December 31), that puts the deadline at May 15 of the following year ^[4]. There's genuinely good news buried in the bad news here: the IRS states plainly that "there is no penalty assessment for late filing of the e-Postcard" ^[1]. Unlike the 990-EZ or full 990, which carry daily penalties for late filing, the 990-N has no per-day fine. But don't relax too much. The real penalty isn't a fine, it's automatic revocation. Under the Pension Protection Act, if an organization fails to file its required 990-series return (990-N included) for three consecutive years, its tax-exempt status is automatically revoked, no warning letter required beyond what's already public knowledge of the law ^[5]. That's the trap that catches volunteer-run booster clubs constantly: nobody gets fined the first two years, so nobody notices, and then year three hits and the exemption is just gone. If your accounting year doesn't run calendar-year, count five months forward from your fiscal year end and land on the 15th of that month. Check your organization's bylaws or original IRS determination letter if you're not sure what fiscal year you're on.

What happens if my organization gets auto-revoked?

Auto-revocation means the IRS has removed your organization from the tax-exempt list. The immediate practical effects: donations to your organization are no longer tax-deductible for donors, and depending on your state, you may lose state sales tax exemption or franchise tax exemption tied to federal status. You'll typically find out one of three ways: a letter from the IRS, noticing your organization missing from the IRS Tax Exempt Organization Search tool, or a new treasurer inheriting the books and discovering nobody filed anything for three-plus years. The fix is reinstatement, which is a separate application process (more than filing the missed 990-Ns). The IRS offers streamlined retroactive reinstatement for organizations that were eligible to file the 990-N or 990-EZ and are applying within 15 months of the revocation date, using Revenue Procedure 2014-11 ^[6]. Miss that window and you're looking at a more involved reinstatement application with a written explanation of reasonable cause for the failure. Reinstatement isn't free. As of the IRS's published fee schedule, Form 1023 (the standard exemption application many organizations use for reinstatement) carries a user fee, and Form 1023-EZ, available to smaller organizations, has its own lower fee. Check the current amounts on the IRS's Form 1023 and 1023-EZ instructions before applying, since user fees have changed over time and the IRS updates them periodically. This is genuinely one of the most common inherited messes a new volunteer treasurer walks into. If that's you, our ^[990](/articles/treasurer-basics/990) and 990-N explainers walk through what records to pull together before you touch the reinstatement paperwork.

Do I need an EIN before I can file 990-N?

Yes. Every organization filing any version of the 990 series needs an Employer Identification Number, even if you have no employees. The EIN is how the IRS's e-Postcard system identifies your organization; you can't file without it. If your booster club, PTO, or team parent group doesn't have one, you apply for free directly through the IRS, either online at IRS.gov or by mailing Form SS-4. There's no legitimate reason to pay a third-party service for an EIN; the IRS application costs nothing and typically issues a number immediately if you apply online ^[7]. If you've inherited the treasurer role and don't know the EIN, check old bank statements (banks require it to open a nonprofit account), prior tax filings if any exist, or your state's charity registration filing, which usually lists it. As a last resort, the IRS's Tax Exempt Organization Search tool lets you search by organization name to find the EIN on file, assuming your organization has ever been recognized as exempt.

Can a booster club or PTO actually use the 990-N?

Usually, yes, if two conditions hold: your organization has been recognized as tax-exempt under section 501(c)(3) or another 501(c) category, and gross receipts normally run $50,000 or less. Most small booster clubs, PTOs, and youth sports parent organizations fit comfortably under that ceiling. But there's a step people skip: being a nonprofit under state law and being tax-exempt under federal law are two different things. Incorporating as a nonprofit corporation with your secretary of state doesn't automatically make you tax-exempt for IRS purposes. You need IRS recognition, either through an approved Form 1023 or 1023-EZ application, or by qualifying as a subordinate under a parent organization's group exemption (common for booster clubs affiliated with a national PTA or similar umbrella group). If your group has never formally applied for exempt status and has just been operating informally, filing a 990-N might not even be the right first move. Confirm your organization's actual exempt status with the IRS's Tax Exempt Organization Search before you file anything, and if you can't find your organization listed, that's a conversation to have with your board about applying for recognition first.

What's the difference between 990-N and 990-EZ, and which do I need?

The line is gross receipts and assets. Under $50,000 in gross receipts, you're eligible for the 990-N. Between $50,000 and just under $200,000 in gross receipts, with total assets under $500,000, you generally need the 990-EZ instead ^[2]. Cross $200,000 in receipts or $500,000 in assets, and you're into full Form 990 territory. The 990-EZ asks for considerably more: a breakdown of revenue by source, functional expenses, a balance sheet, and program service accomplishments. It's still far shorter than the full 990, but it's not a 10-minute job like the e-Postcard. A practical note for growing booster clubs: if your fundraising had a breakout year (a big raffle, a capital campaign, a one-time grant) that pushed gross receipts over $50,000, check the three-year average before assuming you need to jump to the 990-EZ. The IRS's "normally" test smooths out one unusual year, so you might still qualify for the 990-N depending on the prior two years' numbers ^[1]. For a closer comparison of what each form actually asks for, see 990-EZ vs full 990 and IRS Form 990 overview.

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

Even though the 990-N itself asks for almost nothing, you should keep documentation proving the numbers behind it. If the IRS ever questions your gross receipts figure or your organization gets audited at the state level, "we just typed in a number" isn't a great answer. At minimum, keep: bank statements for the full year, a simple income and expense ledger, records of any raffle or gaming income (which often has separate state reporting requirements), board meeting minutes approving major expenditures, and a copy of the confirmation email or screenshot the IRS system generates after you submit the 990-N. Most small treasurers keep this in a shared drive folder, an accordion file, or (better) a binder that gets physically handed to the next treasurer, which is exactly the handoff problem that causes so many auto-revocations in the first place. If you're building that system from scratch, our State-Personalized Treasurer Kit is a one-time $99 package built around exactly this: state-specific checklists, a filing calendar, and handoff templates so the next person doesn't inherit a mystery. None of this replaces a professional. We're not accountants and this isn't tax or legal advice; for anything beyond a routine 990-N, confirm with the IRS and your state charity office or a licensed preparer.

What is the treasurer's role in preventing this whole mess?

What does a treasurer of a club do, boiled down to one sentence? Keep the money straight and keep the paperwork current, every year, without waiting for someone to ask. The organizations that get auto-revoked almost always share the same pattern: a treasurer who filed faithfully hands off to a new volunteer, the handoff is informal (a shoebox, a login shared verbally, no written calendar), and the new treasurer either doesn't know the 990-N exists or doesn't know the deadline. Two years pass quietly. Nobody's penalized, because as covered above, the 990-N itself carries no late fee. Then year three hits and the exemption vanishes. The fix is boring and it works: put the EIN, the filing deadline, and the login credentials for the IRS e-Postcard system in a written document that transfers with the role, more than in one person's head or inbox. Set a recurring calendar reminder for 30 days before your deadline, not the day of. And if you're a new treasurer right now reading this because you just inherited the job and have no idea what's been filed, your first move today is the IRS Tax Exempt Organization Search tool to confirm your status is still active, not revoked.

Frequently asked questions

What does a treasurer do?

A treasurer manages an organization's money: recording income and expenses, reconciling bank accounts, preparing financial reports for the board, and handling required tax and state filings like the 990-N. In a booster club or PTO, the treasurer is usually the only officer with bank signing authority and access to IRS filing accounts.

What is a treasurer?

A treasurer is an elected or appointed officer responsible for an organization's finances, typically named in the bylaws with fiduciary duty to the board or membership. The role covers bookkeeping, reporting, and compliance filings, and often carries legal responsibility for accurate financial records under state nonprofit law.

What is Form 990?

Form 990 is the IRS's annual information return for tax-exempt organizations, filed in different versions (990-N, 990-EZ, 990, or 990-PF) depending on gross receipts and assets. It discloses revenue, expenses, and governance details; it isn't an income tax return since exempt organizations generally don't owe tax on program revenue.

What is a 990 tax form?

"990 tax form" usually refers to any form in the IRS 990 series that tax-exempt organizations file annually to report finances and activities. Which version you file (990-N, 990-EZ, or full 990) depends on your gross receipts: $50,000 or less normally qualifies for the shortest version, the 990-N.

What is the 990-N deadline?

The 990-N is due the 15th day of the 5th month after your organization's accounting period ends. For a calendar-year organization, that's May 15 of the following year, according to IRS guidance on annual electronic filing requirements.

Is there a penalty for filing 990-N late?

No direct fine exists for a single late 990-N filing, per the IRS's own guidance. But failing to file for three consecutive years triggers automatic revocation of tax-exempt status under the Pension Protection Act, which is a far bigger problem than any late fee.

How long does it take to file the 990-N online?

Most treasurers complete the 990-N in 10 to 15 minutes once they have the EIN, tax year, organization address, and principal officer's name and address ready. The IRS's electronic filing system requires eight data points total and there's no supporting documentation to upload.

Does filing 990-N cost money?

No. Filing the 990-N directly through the IRS's website is free. Some third-party services charge a fee to file it on your behalf, but there's no requirement to use one, and the IRS's own system is designed for organizations to file themselves in minutes.

What happens if my nonprofit's status gets auto-revoked?

Auto-revocation means your organization loses federal tax-exempt status, donations stop being tax-deductible, and you may lose related state tax exemptions. Reinstatement requires a separate application; organizations applying within 15 months of revocation can often use a streamlined retroactive process under IRS Revenue Procedure 2014-11.

Can I file 990-N without an EIN?

No. You need an Employer Identification Number to file any version of Form 990, including the 990-N, even if your organization has no employees. EINs are free to obtain directly from the IRS online or via Form SS-4.

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

The 990-N is a simple eight-question online filing for organizations with gross receipts of $50,000 or less. The 990-EZ is a more detailed paper-style form (filed electronically) required for organizations with gross receipts up to $200,000 and total assets under $500,000, asking for a full revenue and expense breakdown.

Does a booster club or PTO have to file taxes?

Yes, almost always. Even tax-exempt booster clubs and PTOs must file an annual information return with the IRS, usually the 990-N if gross receipts are $50,000 or less. Skipping this for three consecutive years leads to automatic revocation of tax-exempt status.

What information do I need to file the 990-N?

You need your EIN, the tax year, your organization's legal name and mailing address, any other names used, a website address if you have one, the name and address of a principal officer, and confirmation that gross receipts are normally $50,000 or less.

Sources

1. IRS, Annual Electronic Filing Requirement for Small Exempt Organizations (Form 990-N): Gross receipts normally $50,000 or less qualifies an organization to file Form 990-N
2. IRS, Form 990 Series Which Forms Do Exempt Organizations File: 990-EZ eligibility thresholds for gross receipts under $200,000 and assets under $500,000
3. IRS, e-file for Charities and Non-Profits (Form 990-N filing system): The 990-N is filed electronically through the IRS's own system with eight required data fields
4. IRS, Annual Exempt Organization Return: Due Date: 990-series returns are due the 15th day of the 5th month after the accounting period ends
5. IRS, Automatic Revocation of Exemption: Failure to file required 990-series returns for three consecutive years results in automatic revocation of tax-exempt status
6. IRS, Revenue Procedure 2014-11: Streamlined Retroactive Reinstatement: Organizations applying for reinstatement within 15 months of revocation may use a streamlined retroactive process
7. IRS, Apply for an Employer Identification Number (EIN) Online: EINs can be obtained for free directly from the IRS, typically issued immediately for online applications