Last updated 2026-07-25
TL;DR
Form 990-N, the IRS e-Postcard, is a free, 8-question online filing for tax-exempt organizations with gross receipts normally $50,000 or less. It's due by the 15th day of the 5th month after your fiscal year ends. Miss three years in a row and the IRS automatically revokes your tax-exempt status.
What is Form 990-N (the e-Postcard)?
Form 990-N is the shortest version of the annual information return that most tax-exempt organizations have to file with the IRS. The IRS calls it the "e-Postcard" because it really is that small: eight questions, filed entirely online, with no financial detail required beyond confirming you're under the receipts threshold. Any organization exempt under Internal Revenue Code Section 501(a) with annual gross receipts normally $50,000 or less can file the 990-N instead of the longer 990-EZ or full Form 990. The IRS states plainly that "most small tax-exempt organizations whose gross receipts are normally $50,000 or less" fall into this category [1]. That covers a huge share of booster clubs, small PTOs, and youth sports leagues, since most of them run on bake sale and concession money, not corporate sponsorship budgets. There's no paper version. You file it through the IRS's e-Postcard system or an authorized e-file provider, and it takes most treasurers under ten minutes once they have their EIN and a couple of basic facts about the organization on hand. If you're still building your organization's paperwork trail from scratch, it helps to understand where this filing sits inside the bigger picture of Form 990 reporting, since the 990 family has several versions depending on your size.
What is Form 990 and how is it different from the 990-N?
| 990-N (e-Postcard) | Gross receipts normally ≤ $50,000 | Smallest orgs | |
|---|---|---|---|
| 990-EZ | Gross receipts < $200,000 and total assets < $500,000 | Mid-size | |
| 990 (full) | Gross receipts ≥ $200,000 or total assets ≥ $500,000 | Larger orgs | |
| 990-PF | Private foundations | Any size | These thresholds come straight from the IRS's own instructions for the Form 990 series [2]. A booster club running $30,000 a year in concession stand and spirit-wear sales files the 990-N. A district-wide PTO council pulling in $180,000 from a gala and grants might be right at the edge and need the 990-EZ instead. If you're not sure which bucket you're in, our 990 tax form overview walks through the thresholds in more detail, and our irs form 990 explainer covers the full version for bigger organizations. |
Form 990 is the umbrella name for the IRS's annual information return series for tax-exempt organizations. It exists so the IRS, and the public, can see what a nonprofit took in, spent, and paid its people, even though the organization doesn't owe income tax on most of that activity. There isn't just one 990. There are four versions, and which one you file depends almost entirely on your gross receipts and total assets: | Form | Who files it | Rough threshold |
Who has to file Form 990-N?
You have to file some version of the 990 series if your organization is recognized as tax-exempt under Section 501(a), which includes 501(c)(3) charities and most 501(c)(4), (c)(6), and (c)(7) groups too. You specifically qualify for the 990-N version if your gross receipts are "normally $50,000 or less" [1]. "Normally" is an IRS term of art, not a casual word. For organizations in their first, second, or third year, the IRS averages your receipts differently than for an established organization. A brand new booster club in year one just needs receipts of $75,000 or less to qualify. By year three and beyond, the IRS looks at a three-year average, and the cutoff drops to $50,000 or less, or an average of $50,000 across the most recent three years with no single year over $65,000 [2]. Most youth sports and PTO groups never get close to those upper numbers, but a big one-time fundraiser (a $60,000 renovation drive, say) can knock you out of e-Postcard eligibility for that cycle. A few organizations are excluded from the 990-N even if they're small: churches and their integrated auxiliaries, and organizations included in a group return, don't use it. Private foundations never use the 990-N either; they file Form 990-PF regardless of size [1]. If your booster club or PTO isn't yet recognized as tax-exempt (some run for years on a parent organization's EIN or with no formal exemption at all), the 990-N isn't the first problem to solve. Get the exemption question sorted with the IRS before worrying about which return to file.
When is the 990-N due, and what if I file late?
The 990-N is due by the 15th day of the 5th month after the close of your organization's fiscal year, the same deadline as every other form in the 990 series [1]. For a calendar-year organization (fiscal year ending December 31), that's May 15 of the following year. There's genuinely good news buried in the bad news here: there's no late filing penalty for the 990-N itself. The IRS's own FAQ guidance notes there's no fee for filing the e-Postcard late, unlike the 990 and 990-EZ [2]. You won't get a bill. But don't relax too much. The absence of a penalty doesn't mean the deadline doesn't matter, because of what happens if you miss it repeatedly (see the next section). And if your organization's gross receipts crossed the threshold and you should have filed a 990-EZ or full 990 instead, that form does carry real penalties, currently up to $20 per day the return is late for smaller organizations, capped at the lesser of $10,500 or 5% of gross receipts, per the IRS instructions for Form 990 and 990-EZ [3]. One more wrinkle: you cannot file the 990-N early for a year that hasn't ended, and you can't file it late for a closed system reason either, the online tool accepts current and prior-year filings but treasurers report the system won't take a 990-N once too much time has passed. If you've missed several years, check directly with the IRS Tax Exempt and Government Entities division about your options rather than assuming the online portal will just let you catch up.
What happens if I don't file for three years in a row?
This is the part every incoming treasurer needs tattooed somewhere visible: fail to file any required 990-series return, including the 990-N, for three consecutive years, and the IRS automatically revokes your organization's tax-exempt status. No warning letter required by law, no phone call, no grace period. The Pension Protection Act of 2006 built this rule into the tax code, and it applies to the e-Postcard exactly the same as the full Form 990 [4]. The IRS publishes the list of automatically revoked organizations, and it's long. Once you're on it, your organization owes income tax like any regular corporation going forward, donations made to you are no longer tax-deductible for donors, and you may owe back taxes for the years you operated without exempt status. Getting reinstated means filing Form 1023 or 1023-EZ again (yes, starting over like a brand new applicant in most cases) and often paying a user fee, currently $275 for the 1023-EZ track for eligible small organizations [5]. Booster clubs and PTOs are especially vulnerable to this because the treasurer role turns over every year or two, often with an incomplete handoff. The prior treasurer moves on, nobody tells the new one that an e-Postcard is due every single year even when there's basically nothing to report, and three years slip by unnoticed. This is exactly the scenario that turns a $0-cost annual chore into a monthslong reinstatement project. If your organization's name shows up when you search the IRS's revocation list, don't panic, but don't wait either. Confirm your status directly with the IRS and start the reinstatement paperwork. For general background on this whole family of filings, see [990](/articles/treasurer-basics/990) and form 990-n.
How do I actually file Form 990-N?
You file the 990-N entirely online, at the IRS's dedicated e-Postcard filing page, which is part of the IRS.gov site [1]. There's no mailing option and no PDF you print and sign. Before you start, gather these eight things, because they're exactly what the form asks for: - Your organization's Employer Identification Number (EIN)
- Tax year (fiscal year dates)
- Legal name and mailing address
- Any other names the organization uses
- Name and address of a principal officer
- Website address, if you have one
- Confirmation that gross receipts are normally $50,000 or less
- A statement if the organization has terminated or is winding down That's the whole thing. No balance sheet, no revenue breakdown by category, no list of officers' compensation. You register for an account, verify your EIN and organization name against IRS records, answer the questions, and submit. Most treasurers report it takes five to ten minutes once they have the EIN handy. Save a copy of the confirmation for your files. There's no formal acknowledgment mailed to you, and if a parent or a school district ever asks for proof of filing, that confirmation screen is your only record. Keep it in whatever binder or folder holds your organization's other compliance paperwork, the same place you'd store your state raffle license, bylaws, and EIN letter.
What is a treasurer, and what does a treasurer do?
A treasurer is the person legally and practically responsible for an organization's money: tracking what comes in, what goes out, keeping the bank accounts reconciled, and making sure required filings (like this one) actually happen on schedule. In a booster club, PTO, or youth sports league, the treasurer is usually a volunteer parent, not an accountant, elected or appointed for a school year or a season. Day to day, what a treasurer does breaks into a few buckets: - Bookkeeping: recording deposits and payments, reconciling the bank statement monthly, keeping receipts organized
- Reporting: giving the board a clear, current picture of cash on hand and budget-to-actual at every meeting
- Compliance: filing the 990-N (or EZ, or full 990) every year, renewing any required state charitable registration or raffle license, keeping the EIN and bylaws on file
- Controls: making sure no single person has unchecked access to cash, requiring two signatures or a second review on larger disbursements, and handling cash from concessions or gate admissions with a documented count process
- Handoff: leaving a clean, documented set of books and a written procedure for whoever takes the job next What does a treasurer do in a club specifically, versus a company finance role? The scale is smaller but the stakes for the organization are just as real. A club treasurer who misses two 990-N filings in a row hasn't lost money directly, but they've put the entire tax-exempt status of the organization one missed year away from automatic revocation. That's the core of what a club treasurer does that a casual volunteer bookkeeper might not realize: the compliance calendar matters as much as the ledger.
What does a club treasurer do that's different from a regular bookkeeper?
A bookkeeper tracks numbers. A club treasurer of a booster club, PTO, or league has that job plus a compliance and governance layer that a pure bookkeeping role doesn't carry. Specifically, a club treasurer typically owns: 1. The annual IRS filing (990-N, 990-EZ, or full 990, depending on gross receipts) 2. Any state charitable solicitation registration, which is separate from federal tax-exempt status and required in most states before you can legally fundraise from the public 3. Raffle or gaming licenses, if the club runs raffles, 50/50s, or similar games; these are issued by a state or local gaming/charity office, not the IRS 4. Cash-handling controls for concessions, gate money, and event proceeds, since youth sports and booster events run on cash more than most nonprofits 5. The transition document for the next treasurer, since most of these roles turn over on a one- or two-year cycle That last point is where a lot of organizations quietly fall apart. A treasurer who understands the books but never writes anything down leaves the next person guessing, and guessing is how three years of missed 990-N filings happen without anyone noticing until an auto-revocation notice shows up (or doesn't show up, since the IRS doesn't have to warn you). This is also where having a standing, state-specific reference matters more than most volunteers expect going in; a $99 one-time State-Personalized Treasurer Kit that documents your filing calendar, your state's charity and raffle registration steps, and a handoff checklist is cheaper than a single year of accountant time spent untangling a lapsed exemption.
Do I need to file anything with my state too?
Almost certainly yes, and this trips up a lot of first-time treasurers who think the 990-N covers everything. Federal tax exemption and state charitable registration are two completely separate systems. Most states require organizations that solicit donations from the public, sell raffle tickets, or run other charitable fundraising to register with a state charity office or the state attorney general, often annually, sometimes with its own fee and its own financial reporting. This is on top of, not instead of, the federal 990-N. Confirm with your state charity office or attorney general which registration applies to your specific organization type and fundraising activity, since the rules differ significantly state to state and even a $500-a-year concession stand booster club can trigger a registration requirement in some states. If your organization runs a raffle, that's usually a third, separate license, issued by a state gaming commission, secretary of state, or local municipal office, not the charity registration office and not the IRS. Confirm with your state's raffle or charitable gaming authority before you sell a single ticket; running an unlicensed raffle can create real legal exposure for the officers, more than a paperwork gap.
What records should I keep alongside my 990-N filing?
The 990-N doesn't require you to submit financial statements, but that doesn't mean you're off the hook for keeping them. If the IRS or your state charity office ever asks questions, or if a new treasurer needs to reconstruct the books, you want a clean paper trail sitting behind that eight-question form. At minimum, keep, for each fiscal year: - Bank statements and reconciliations for every account
- A summary of income and expenses (even a simple spreadsheet) even though the 990-N doesn't ask for detail
- Documentation of your gross receipts calculation, showing how you determined you were under the $50,000 (or applicable) threshold
- Copies of every filed 990-N confirmation screen
- Board or membership meeting minutes approving the budget and major expenditures
- Any state charity registration or raffle license renewal confirmations The IRS generally recommends keeping exempt organization records for at least the period during which the return could be examined, and many treasurers and advisors default to seven years as a practical rule of thumb, though the specific retention period can depend on the type of record and whether questions of fraud or unfiled returns are involved. When in doubt, keep it longer rather than shorter; storage is cheap and reconstruction after the fact is not.
How do I check if my organization's status was already revoked?
The IRS maintains a public, searchable list of organizations that have had their tax-exempt status automatically revoked for failing to file for three consecutive years, available through the IRS Tax Exempt Organization Search tool on IRS.gov [6]. Search by your organization's name or EIN. If your organization shows up on that list, don't file another 990-N and assume that fixes it. Revocation isn't reversed by simply filing the missed returns; you generally have to apply for reinstatement using Form 1023 or Form 1023-EZ, the same application used by brand new organizations seeking exemption, and in many cases request retroactive reinstatement if you act within the timeframe the IRS specifies in Revenue Procedure 2014-11 . There's a real cost and real paperwork involved, which is exactly why the annual $0-cost e-Postcard is worth never letting slip in the first place. If you inherited a treasurer role and you're not sure whether the last person kept up with filings, checking this list is the very first thing to do, before you touch the checkbook.
Frequently asked questions
What is Form 990?
Form 990 is the IRS's annual information return for tax-exempt organizations. It comes in several versions (990-N, 990-EZ, full 990, and 990-PF) depending on the organization's gross receipts and assets. It reports income, expenses, and governance information so the IRS and the public can see how a nonprofit operates, even though the organization generally doesn't owe income tax.
What is a 990 tax form?
A 990 tax form is any return in the IRS's Form 990 series filed by tax-exempt organizations instead of a standard corporate income tax return. Despite the name, it's an information return, not an income tax bill in most cases. Which version applies depends on gross receipts: 990-N for the smallest organizations, up through the full 990 for larger ones.
What is the 990?
"The 990" usually refers informally to the whole family of IRS annual filings for tax-exempt organizations, or specifically to the full-length Form 990 used by larger nonprofits with gross receipts of $200,000 or more or total assets of $500,000 or more, per IRS filing thresholds.
What does a treasurer do?
A treasurer manages an organization's money: recording income and expenses, reconciling bank accounts, reporting financial status to the board, and handling required filings like the IRS Form 990-N and any state charity or raffle registrations. In a volunteer-run booster club or PTO, the treasurer is also usually the person keeping the compliance calendar so tax-exempt status doesn't lapse.
What does a club treasurer do differently from a business bookkeeper?
A club treasurer combines bookkeeping with nonprofit compliance duties a regular bookkeeper doesn't carry: annual IRS 990-series filing, state charitable registration, raffle licensing if applicable, cash-handling controls for events, and preparing a clean handoff for the next volunteer who takes the role.
Who is required to file Form 990-N?
Tax-exempt organizations under Section 501(a) with gross receipts normally $50,000 or less must file the 990-N annually, unless they're a church, an organization included in a group return, or a private foundation (which files Form 990-PF instead), per IRS guidance on annual exempt organization returns.
When is Form 990-N due?
The 990-N is due by the 15th day of the 5th month after your organization's fiscal year ends. For a calendar-year organization, that's May 15. There's no extension form for the 990-N itself, though the IRS allows filing as soon as the fiscal year closes.
Is there a penalty for filing Form 990-N late?
No direct monetary penalty applies to a late 990-N filing, according to IRS guidance. The real risk isn't a fine, it's automatic revocation of tax-exempt status if the organization fails to file any required return, including the 990-N, for three consecutive years.
What happens if my organization's tax-exempt status gets automatically revoked?
You lose federal tax-exempt status immediately, donations to your organization stop being tax-deductible, and you may owe corporate income tax going forward. Reinstatement generally requires filing Form 1023 or 1023-EZ again as if starting fresh, plus a user fee (currently $275 for eligible small organizations using the 1023-EZ track).
How do I know if my nonprofit qualifies for the 990-N instead of the 990-EZ?
Check your gross receipts against the IRS threshold: normally $50,000 or less for established organizations (higher thresholds apply in your first three years). If you're under that line and not a church, private foundation, or part of a group return, the 990-N is the correct, simplest filing option.
Do I still need to register with my state if I file the federal 990-N?
Usually yes. Federal tax exemption and state charitable solicitation registration are separate. Most states require organizations that fundraise from the public to register with a state charity office or attorney general, sometimes annually, and raffles typically need a separate state or local gaming license. Confirm requirements directly with your state charity office.
Can I file Form 990-N by mail?
No. The 990-N is only filed electronically, through the IRS's e-Postcard filing system on IRS.gov or through an approved e-file provider. There's no paper version of this particular form.
What information do I need to file Form 990-N?
You need your EIN, tax year dates, legal name and address, any other names used, a principal officer's name and address, your website (if any), confirmation that gross receipts are normally $50,000 or less, and a statement about organizational termination if applicable. That's the complete eight-item list.
Sources
- IRS, "Annual Electronic Filing Requirement for Small Exempt Organizations, Form 990-N (e-Postcard)": 990-N is the free electronic filing for organizations with gross receipts normally $50,000 or less, due by the 15th day of the 5th month after fiscal year end
- IRS, Instructions for Form 990-EZ: 990-EZ threshold (gross receipts under $200,000, assets under $500,000) versus full Form 990
- IRS, "Automatic Revocation of Exemption": Failure to file required returns for three consecutive years results in automatic revocation of tax-exempt status
- IRS, Revenue Procedure 2024-5 (user fee schedule) / Instructions for Form 1023-EZ: Form 1023-EZ user fee of $275 for eligible small organizations seeking reinstatement
- IRS, "Tax Exempt Organization Search": Public tool to check whether an organization's tax-exempt status has been automatically revoked
- IRS, Revenue Procedure 2014-11: Procedures for organizations to apply for retroactive reinstatement after automatic revocation