IRS Form 990-N: the e-Postcard filing for small nonprofits

Last updated 2026-07-24

What is IRS Form 990-N?

Form 990-N is the IRS electronic notice (e-Postcard) that very small tax-exempt organizations file each year instead of a full Form 990 or 990-EZ ^[1]. It isn't a paper form at all. You submit it online through the IRS website in about 10 minutes, and it costs nothing. The 990-N exists because Congress decided tiny nonprofits shouldn't have to complete a 12-page return when their annual revenue is $50,000 or less ^[1]. Instead, you confirm eight basic facts: your organization's name, EIN, tax year, mailing address, website (if any), a statement that gross receipts were ≤ $50,000, whether you terminated, and the name and address of a principal officer ^[2]. That's it. No financial schedules, no program descriptions, no donor lists. You must have a recognized tax-exempt status (501(c)(3), 501(c)(4), 501(c)(7), or another 501(c) category) to file the 990-N ^[1]. If your booster club or PTO has only applied for exemption or is operating under a group exemption letter, confirm your exact status with the IRS before choosing this form. Organizations that aren't yet recognized as exempt don't file a 990 tax form of any kind; they file a regular tax return or nothing at all, depending on their structure. The IRS calls it an information return, not a tax return, because exempt organizations generally owe no federal income tax ^[1]. The 990-N simply reports that you still exist, you're still operating under your exempt purpose, and your receipts stayed below the threshold.

Who must file Form 990-N?

You must file the 990-N if your organization is tax-exempt under Section 501(c) and your annual gross receipts are normally $50,000 or less ^[1]. "Normally" means you look at your last three years: if the average is $50,000 or less, you qualify ^[3]. A single spike year above $50,000 won't disqualify you as long as the three-year average stays under the line. Gross receipts include all revenue before expenses: donations, fundraiser proceeds (including raffle ticket sales), membership dues, program fees, interest, and in-kind donations at fair market value ^[3]. You don't subtract anything. A booster club that ran a $30,000 concession stand, collected $10,000 in sponsorships, and received $8,000 in donations has $48,000 in gross receipts and files the 990-N. If next year you jump to $52,000, you file Form 990-EZ or the full IRS Form 990 instead ^[1]. Certain organizations can't use the 990-N even if they're small ^[1]. Private foundations always file Form 990-PF. Section 509(a)(3) supporting organizations file the full 990 or 990-EZ. Churches, integrated auxiliaries, and religious organizations that meet the church exemption don't file any 990 at all ^[1]. Most booster clubs, PTOs, youth sports leagues, and civic groups are 501(c)(3) public charities or 501(c)(4) social welfare organizations and do file the 990-N when they're under $50,000. If you're part of a group exemption (your parent organization holds the determination letter and you're listed in its directory), check whether the parent files a group return covering you or whether you file your own ^[4]. Many state PTAs hold group exemptions and file one return for all chapters; in that case, you don't file separately. If you do file separately, you still use the 990-N if you meet the size threshold.

How do you file the IRS 990-N e-Postcard?

You file the 990-N exclusively online at the IRS Tax Exempt Organization Search (TEOS) system ^[2]. There's no paper version and no third-party software required. The IRS doesn't charge a fee. Here's the step-by-step: Go to the IRS e-Postcard page at irs.gov and click "File Your Form 990-N" ^[2]. You'll answer eight questions on a single screen. You need your organization's legal name exactly as it appears on your determination letter, your nine-digit employer identification number (EIN), your tax year (often the calendar year, but confirm your determination letter or your first filing), your current mailing address, your website URL if you have one, and the name and address of a principal officer (president, treasurer, or another authorized person) ^[2]. You'll check a box confirming gross receipts were $50,000 or less and another box if you terminated during the year (almost always "no"). Click submit. The IRS emails a confirmation to the address you provide within 24 hours ^[2]. Save that email. It's your only proof of filing; the IRS doesn't mail a paper receipt. If you don't receive the confirmation, check your spam folder and then call the IRS Exempt Organizations hotline at 877-829-5500 to verify receipt. The entire process takes 10 minutes if you have your paperwork in front of you. If you mistype your EIN or legal name, the system rejects the submission immediately and you correct it on the spot ^[2]. There's no signature, no notarization, no uploading of documents. You can file any time during the year, but it's due by the 15th day of the fifth month after your tax year ends (May 15 for calendar-year filers) ^[2].

When is the 990-N due?

The 990-N is due by the 15th day of the fifth month after your organization's tax year ends ^[2]. If your tax year is the calendar year (January 1 to December 31), your 990-N is due May 15. If your tax year is July 1 to June 30 (common for school-affiliated PTOs and booster clubs), it's due November 15. You can't file early for a year that hasn't closed. The earliest you can file the 990-N for calendar year 2025 is January 1, 2026 ^[2]. Many treasurers file in January or February to get it done while the books are fresh; that's fine as long as the tax year is over. The IRS grants an automatic six-month extension if you miss the deadline, but you must request it by filing Form 8868 before the original due date ^[5]. Form 8868 is electronic for the 990-N; you submit it through the same IRS e-Postcard system ^[5]. The extension pushes a May 15 deadline to November 15. You don't need a reason; the IRS grants it automatically. Miss the extended deadline and you're late. The IRS doesn't fine small organizations for late Form 990-N filings the way it does for late full 990s, but your filing clock still ticks toward auto-revocation ^[1]. If you file two years late, you've now missed two consecutive years. Miss the third and the IRS revokes your tax-exempt status retroactively to the original due date of the first missed year.

What happens if you don't file the 990-N?

Miss three consecutive years and the IRS automatically revokes your tax-exempt status. The revocation is retroactive to the filing due date of the first year you missed, which means your organization has been taxable (and required to file corporate tax returns) for every year since then. The IRS publishes a monthly Auto-Revocation List of organizations that lost their status. Example: Your booster club's 990-N for 2022 was due May 15, 2023. You didn't file. The 2023 return was due May 15, 2024; you didn't file that either. The 2024 return was due May 15, 2025, and you missed it again. The IRS revokes your exemption effective May 15, 2023 (the first missed due date). You're no longer a 501(c)(3), you can't accept tax-deductible donations, and you owe corporate income tax for 2023, 2024, and 2025. Once revoked, you must apply again for tax-exempt status by filing Form 1024 (most 501(c) organizations) or Form 1023 or 1023-EZ (501(c)(3) organizations) and paying the user fee, which ranges from $275 to $600 depending on the form and your revenue. There's no shortcut. The IRS treats you as a brand-new applicant. If you meet certain conditions (you had a determination letter before 2010, your revocation was solely for not filing, and you file the missing returns within 15 months of the revocation), you can use a streamlined reinstatement process that's somewhat faster and cheaper, but you still lose years of exempt status. Donors can't deduct contributions made during the revoked period, even if they didn't know your status was revoked. Foundations and corporate matching programs will refuse grants to revoked organizations. State charity regulators may suspend your raffle license or registration. Banks may freeze accounts. It's a mess. Many volunteer treasurers discover auto-revocation only when a major donor checks your status on the IRS website or when you apply for a grant.

What does a treasurer do with the 990-N?

A treasurer (or the club treasurer if your booster or PTO uses that title) is responsible for preparing and filing the 990-N each year. In very small organizations, the treasurer often wears every financial hat: bookkeeping, bank deposits, writing checks, tracking donor receipts, and filing the annual return. In slightly larger groups, the president or a board committee might share the work, but the treasurer still owns the numbers and confirms accuracy before filing. A treasurer's core job is to keep accurate records of all money coming in (donations, fundraiser revenue, dues, grants) and all money going out (expenses, reimbursements, program costs), prepare a monthly or quarterly financial report for the board, and ensure the organization meets its legal filing obligations. The 990-N is the simplest of those obligations, but it's also the one with the harshest penalty for missing it. In a club (a sports league, garden club, civic group, or other membership organization), the treasurer of a club does the same work: tracks dues and event income, pays bills, reconciles the bank statement, and files the 990-N or 990-EZ. The scope is identical whether you call yourself a booster treasurer, a PTO treasurer, or a club treasurer; the IRS sees you as the principal financial officer of a tax-exempt organization. Best practice: add the 990-N due date to your calendar in January of each year, along with reminders at 60 days out, 30 days out, and the week before. Many state-personalized treasurer guides (including the one available at BoosterLedger's treasurer kit builder) include a month-by-month compliance calendar with the 990-N due date pre-filled based on your tax year.

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

990-N	≤ $50,000	Any	1 screen	10 min
990-EZ	$50,001, $200,000	< $500,000	4 pages + schedules	4 to 8 hours
990	> $200,000 or assets ≥ $500,000	Any	12 pages + schedules	15 to 40 hours	The 990-N requires no financial detail at all. You confirm you're under $50,000 and submit eight pieces of contact information [2]. The 990-EZ asks for a basic revenue and expense statement (Part I), a balance sheet (Part II), and a few yes/no governance questions [1]. It's still a short form, and many treasurers complete it in a few hours using their QuickBooks or spreadsheet year-end reports. The full Form 990 demands extensive schedules: a detailed revenue breakdown (Schedule G for fundraising events, Schedule M for in-kind gifts, Schedule R for related organizations), compensation for officers and key employees, governance policies, lobbying and political activity disclosures, and more [1]. Organizations with revenue above $200,000 must file it even if their assets are small; organizations with assets of $500,000 or more must file it regardless of revenue [1]. You cross the threshold mid-year. A booster club with $48,000 in 2023 files the 990-N in early 2024. Revenue jumps to $65,000 in 2024; you file the 990-EZ in early 2025. Revenue drops back to $45,000 in 2025, but you still file the 990-EZ in early 2026 because the "normally" test averages the last three years: (48 + 65 + 45) / 3 = $52,667 [3]. You return to the 990-N only after the three-year average falls below $50,000 again.

The IRS offers three 990 tax forms based on your organization's size and complexity ^[1]: | Form | Gross receipts threshold | Assets | Length | Effort |

How do you calculate gross receipts for the $50,000 threshold?

Gross receipts means all revenue your organization receives during the tax year, with no deductions ^[3]. You add up donations, grants, fundraising event gross proceeds (ticket sales, auction bids, raffle ticket revenue), membership dues, program fees, merchandise sales, sponsorships, interest income, and the fair market value of donated goods and services (in-kind contributions). You don't subtract the cost of goods sold, event expenses, or payments to contractors ^[3]. A booster club that sold $20,000 in cookie dough and paid the vendor $12,000 has $20,000 in gross receipts, not $8,000. A raffle that sold $15,000 in tickets and awarded a $5,000 prize has $15,000 in gross receipts. The expenses appear elsewhere on the full 990 or 990-EZ, but for the 990-N eligibility test you only care about the top line. You do exclude unusual or non-recurring capital gains (like selling a building) if they're truly one-time events ^[3]. The IRS lets you exclude those from the "normally $50,000 or less" test so a windfall sale doesn't force you into a more complex filing forever. Most booster clubs and PTOs don't have capital assets to sell, so this rarely matters. If you're not sure whether you're over or under, err on the side of filing the 990-EZ ^[1]. The IRS won't penalize you for filing a more detailed form than required (you're giving them more information, not less), but filing the 990-N when you should have filed a 990-EZ can trigger an IRS notice and require an amended filing.

Can you amend a 990-N after you file it?

No. The IRS does not accept amended 990-Ns ^[2]. If you submitted the wrong information, your only option is to file the correct form for that year. If your gross receipts were actually above $50,000 and you filed the 990-N by mistake, you must file a 990-EZ or full 990 for that year (marked "Amended" in the header) and include an explanation. If you mistyped your address or website and filed the 990-N, the IRS won't let you correct it online. You can call the Exempt Organizations hotline at 877-829-5500 and ask them to update their records, or you can simply file next year's 990-N with the correct information and note the change in your internal minutes. The IRS cares most about your EIN and legal name being right; those are the fields that link your filing to your determination letter. If you forgot to file a 990-N for a prior year and you're still within three years of the first missed deadline, file it immediately ^[2]. The IRS posts instructions for filing late returns on the same e-Postcard page. You submit the missing year's return exactly like a current return, but you note the correct tax year. Filing late is infinitely better than not filing at all.

Do you need an accountant or software to file the 990-N?

No. The 990-N requires no accounting knowledge, no software, and no professional preparer ^[2]. It's designed for volunteer treasurers to complete in a few minutes. You go to the IRS website, answer eight plain-English questions, and click submit. Many booster and PTO treasurers pay a CPA $300 to $800 to prepare a 990-EZ or full 990. That's often worth it for the peace of mind and for catching small compliance issues before they grow. But paying a CPA to file your 990-N is like paying someone to fill out a three-sentence web form. Unless you genuinely don't have internet access or you're bundling it with other services (like a full bookkeeping cleanup), you're wasting money. Some all-in-one treasurer kits (like the one at BoosterLedger's treasurer kit builder) include a walkthrough checklist that shows exactly which boxes to check and which records to pull before you log in to the IRS system. The $99 one-time kit pays for itself if it saves you an hour of confusion or prevents a missed deadline. But you still file the 990-N yourself; the kit just organizes your prep work. QuickBooks, Aplos, and other nonprofit accounting software packages offer 990 preparation modules, but they're overkill for the 990-N. Those modules help with the 990-EZ and full 990 by pulling your revenue and expense totals into the form automatically. The 990-N doesn't ask for financial detail, so there's nothing for the software to populate. Save your money.

Where can you check your organization's 990-N filing history?

The IRS publishes all 990-N filings (along with 990-EZ and full 990 filings) on its Tax Exempt Organization Search (TEOS) tool at irs.gov. Enter your organization's name or EIN, and the system shows your determination letter date, your current exempt status, and a list of every annual return you've filed. The TEOS page is public. Donors, grantmakers, state regulators, and anyone else can see whether you've filed and whether your status is current. If the page shows "Auto-Revocation" or lists your name on the revocation list, your exemption is gone. When you take over as treasurer, the very first thing you should do is look up your organization on TEOS and confirm the last filing. If the previous treasurer said "we're all caught up" but the TEOS page shows the last filing was 2021, you know you have two missing years and you're one filing away from revocation. File immediately, then file the prior year's return as well. The IRS updates TEOS monthly. Your 990-N submission appears on the site within four to six weeks of filing. If you filed in January and it's now April and nothing shows, call the IRS hotline at 877-829-5500 with your confirmation email and ask them to research it. Sometimes the system drops a filing due to a database glitch; the IRS can manually post it if you have proof you submitted it.

What about state filing requirements alongside the 990-N?

Filing the 990-N satisfies your federal obligation, but most states require a separate annual registration or financial report for charities that solicit donations within their borders. These state rules are completely independent of the IRS. You can be current with the IRS and still be out of compliance in your state. About 40 states require registration with the state attorney general or a secretary of state charity division if you solicit contributions. "Solicit" means asking for donations, selling raffle tickets, hosting a fundraising event, or sending a donation appeal letter. A few states (like California, New York, and Pennsylvania) also require you to file a state copy of your 990 or a state-specific financial report every year. Many states let small nonprofits file a simplified registration or claim an exemption if annual revenue is below a threshold (often $25,000 or $50,000), but you still have to register and claim the exemption. You can't just skip it. Check your state attorney general's charities division website for the exact rules and forms. The National Association of State Charity Officials (NASCO) maintains a directory at nasconet.org. If you run raffles, your state may have separate raffle licensing requirements through the attorney general, a gaming commission, or the department of revenue. These licenses are usually annual, require a small fee ($10 to $100), and sometimes require you to prove your 501(c) status by showing your IRS determination letter. If your IRS status is revoked, your state raffle license disappears too.

How does a new treasurer catch up on missed 990-N filings?

You take over the books and discover your predecessor never filed. You look up your organization on the IRS TEOS site and the last filing was 2020. It's now 2026. You've been auto-revoked. First, confirm the revocation date. The IRS revokes effective on the original due date of the first year you missed. If your 2021 return was due May 15, 2022, and you missed 2021, 2022, and 2023, you were revoked May 15, 2022. You're not a 501(c)(3) anymore and haven't been for four years. Second, file the missing 990-Ns immediately for every year you can ^[2]. Even though you're revoked, filing the late returns shows good faith and stops the clock from running further. The IRS sometimes offers a retroactive reinstatement process (Form 1023-EZ with a cover letter explaining the circumstances) if you file the missing returns quickly and meet narrow eligibility windows. Don't wait. Third, apply for reinstatement or a new determination letter. If your organization was recognized as exempt before 2010 and your only compliance issue was failure to file, you may qualify for streamlined reinstatement under Revenue Procedure 2014-11. You file the missing 990s, submit Form 1023-EZ or 1024-A with a cover letter citing the revenue procedure, pay a reduced user fee ($275 as of 2023), and ask the IRS to reinstate you retroactively. If you don't qualify for that process, you apply as a new organization and lose all the years of exempt status. Fourth, file tax returns for the revoked years. While you were revoked, you were a taxable corporation (if you incorporated) or a taxable trust or association. You owe Form 1120, 1120-A, or 1041 for each year, reporting your revenue and claiming allowable deductions. Many small organizations owe little or no tax because their expenses roughly matched their revenue, but you still have to file. A CPA is worth every penny here; the penalty for not filing corporate returns is $210 per month per return, up to 12 months ($2,520 per year). Finally, notify your donors and stakeholders. Contributions made during the revoked period are not tax-deductible. You don't have to send letters to every $20 donor, but if a major supporter claimed a $5,000 deduction in 2023 and you were revoked in 2022, they need to know. It's uncomfortable, but transparency prevents worse trouble down the road.

Frequently asked questions

What does a treasurer do in a nonprofit booster club or PTO?

A treasurer keeps accurate records of all income and expenses, prepares monthly financial reports for the board, reconciles bank statements, files the annual IRS Form 990-N or 990-EZ, and ensures the organization stays compliant with state registration and tax rules. In small groups, the treasurer often handles deposits, writes checks, and tracks donor receipts personally.

What is Form 990?

Form 990 is the IRS annual information return that most tax-exempt organizations must file to report revenue, expenses, governance, and program activities. Small organizations with $50,000 or less in gross receipts file the simplified 990-N (e-Postcard) instead. Organizations with $50,001 to $200,000 file the 990-EZ, and those above $200,000 or with $500,000 in assets file the full 12-page Form 990.

What is a 990 tax form used for?

The 990 is an information return, not a tax return; exempt organizations usually owe no federal income tax. The IRS uses the 990 to monitor whether your organization still operates for its exempt purpose, whether officers receive reasonable compensation, and whether you engage in prohibited political activity. Donors, grantmakers, and state regulators also review your 990 to decide whether to support or license you.

Can a treasurer file the 990-N themselves without hiring a CPA?

Yes. The 990-N is a 10-minute online submission with eight basic questions and no financial detail. The IRS designed it for volunteer treasurers to complete without professional help. You only need your EIN, legal name, tax year, address, and confirmation that gross receipts were $50,000 or less. Save your money; hire a CPA only for the 990-EZ or full 990 if your books are complex.

What happens if a booster club misses the 990-N deadline?

The IRS grants an automatic six-month extension if you file Form 8868 by the original deadline. If you miss both the deadline and the extension, the filing is late but you can still submit it. However, if you miss three consecutive years, the IRS automatically revokes your tax-exempt status retroactive to the due date of the first missed year. You must then reapply for exemption and file corporate tax returns for the revoked period.

Do PTOs and booster clubs have to file the 990-N every year?

Yes, unless your PTO is covered under a parent organization's group exemption and the parent files a group return that includes you. If you hold your own determination letter or file separately, you must file the 990-N every year by the deadline (typically May 15 for calendar-year filers). There's no minimum revenue below which you're excused; even if you raised $500, you file.

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

The 990-N is free. The IRS doesn't charge a filing fee. You submit it online at irs.gov in about 10 minutes. If you hire someone to prepare it, expect to pay $150 to $400, but that's unnecessary; the form requires no accounting skill or software. Use that money for a state raffle license or a treasurer training resource instead.

What does a club treasurer do to stay compliant with the IRS?

A club treasurer files the 990-N or 990-EZ every year by the deadline, maintains accurate income and expense records, keeps the IRS determination letter and EIN confirmation letter in a safe place, and checks the IRS TEOS website annually to confirm filings appear. The treasurer also ensures the board knows the auto-revocation rule and builds a calendar reminder system so no filing is ever missed.

Can you file a 990-N for a prior year if you forgot?

Yes. The IRS accepts late 990-N filings through the same e-Postcard system. You select the correct prior tax year when you submit. If you missed one year, file it immediately along with the current year. If you missed two or three years and you're close to auto-revocation, file all missing years the same day and consider calling the IRS hotline to confirm they received them.

Does filing the 990-N meet state charity registration requirements?

No. The 990-N satisfies the IRS but not state law. Most states require separate annual registration with the attorney general or charity office if your organization solicits donations. Some states also require you to submit a copy of your 990 or a state financial report. Check your state attorney general's charities division website and file both the federal 990-N and the state reports every year.

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

The 990-N is an eight-question online notice with no financial detail, for organizations with gross receipts of $50,000 or less. The 990-EZ is a four-page form with a revenue and expense statement, balance sheet, and governance questions, for organizations with $50,001 to $200,000 in receipts and under $500,000 in assets. The 990-N takes 10 minutes; the 990-EZ takes four to eight hours.

How do you check whether your organization's 990-N was received?

The IRS emails a confirmation within 24 hours of your submission. Save that email. You can also check the IRS Tax Exempt Organization Search (TEOS) at irs.gov four to six weeks after filing; your return will appear in the filing history. If it doesn't show after six weeks, call the IRS Exempt Organizations hotline at 877-829-5500 with your confirmation email and EIN.

Can a revoked organization get its 501(c)(3) status back?

Yes, but you must reapply. If your only issue was failure to file and you were recognized before 2010, you may qualify for streamlined retroactive reinstatement under Revenue Procedure 2014-11 by filing the missing 990s and Form 1023-EZ with a reduced user fee. Otherwise, you apply as a new organization using Form 1023 or 1023-EZ, pay the full user fee ($275 to $600), and lose the years of exempt status.

What does a treasurer of a club do if the previous treasurer never filed?

First, look up your organization on the IRS TEOS site to see the last filing date and whether you've been revoked. If revoked, file all missing 990-Ns immediately and start the reinstatement process. If not yet revoked but close, file the missing years the same day. Then build a compliance calendar, document the gaps in your board meeting minutes, and consider a one-time CPA consultation to clean up the books and confirm no other issues lurk.

Sources

1. IRS, Annual Exempt Organization Return: Who Must File: Organizations with gross receipts normally ≤ $50,000 file Form 990-N; larger organizations file 990-EZ or full 990
2. IRS Publication 557, Tax-Exempt Status for Your Organization: Gross receipts include all revenue before expenses; "normally" means a three-year average of $50,000 or less
3. IRS, Group Exemptions: Subordinate organizations under a group exemption may file separately or be covered by the parent's group return
4. IRS, Form 8868 Extension Instructions: Form 8868 grants an automatic six-month extension for 990 series returns if filed by the original deadline
5. IRS, Tax Exempt Organization Search (TEOS): TEOS publicly displays determination letters, filing history, and revocation status for all exempt organizations