Last updated 2026-07-25
TL;DR
Form 990-N, the e-Postcard, is the free annual IRS filing for tax-exempt organizations with gross receipts of $50,000 or less. You file it entirely online at irs.gov, not by mail, using an ID.me or Login.gov account. It takes about 8 fields of info and 10 minutes, but missing it three years running triggers automatic revocation of tax-exempt status.
What is the IRS Form 990-N e-Postcard?
Form 990-N is the shortest, simplest annual filing the IRS offers to tax-exempt organizations. Everyone calls it the "e-Postcard" because that's basically what it is: eight pieces of information, submitted electronically, with no financial statements attached. There's no paper version. You can't mail this one in even if you wanted to. The IRS created the e-Postcard requirement after the Pension Protection Act of 2006 extended annual filing obligations to small tax-exempt organizations that previously didn't have to file anything at all. Before 2006, a booster club pulling in $20,000 a year could just exist quietly, forever, with no federal paperwork. That loophole is gone. The IRS states plainly that "most small tax-exempt organizations whose annual gross receipts are normally $50,000 or less" must file the e-Postcard annually [1]. Small as it is, this filing is not optional and it's not a suggestion. Skip it three years in a row and your organization's tax-exempt status disappears automatically, no warning letter required beyond what the IRS already published. More on that later, because it's the single most common crisis new booster and PTO treasurers walk into. If your organization's gross receipts run higher than $50,000, you don't qualify for the e-Postcard at all; you need Form 990-EZ or the full Form 990 instead, both of which require actual financial reporting.
What is Form 990, and how is it different from the 990-N?
| 990-N (e-Postcard) | Gross receipts ≤ $50,000 | 8 data fields, online only, no financials | |
|---|---|---|---|
| 990-EZ | Gross receipts < $200,000 AND total assets < $500,000 | Short financial summary, several pages | |
| 990 (full) | Gross receipts ≥ $200,000 OR total assets ≥ $500,000 | Full financial statements, program details | |
| 990-PF | Private foundations (any size) | Full financial reporting, different rules | A lot of new treasurers ask "what is the 990" as if it's one form. It helps to think of it as a ladder: the bigger your organization's money, the higher up you climb and the more detail the IRS wants. A small football booster club with $18,000 in concession stand and spirit-wear revenue files the 990-N. A district-wide PTO council pulling in $250,000 across ten schools files the full 990. All four versions serve the same basic purpose: they let the IRS (and the public, since 990s are public record) confirm the organization is still active and still operating consistent with its tax-exempt purpose. For background on the whole family of forms, see IRS Form 990 and Form 990. |
Form 990 is the umbrella name for the IRS's series of annual information returns for tax-exempt organizations. There isn't one single "990 tax form"; there are four versions, sorted by size, and which one you file depends entirely on your organization's gross receipts and total assets. Here's the breakdown the IRS uses [2]: | Form | Who files it | What it requires |
Who has to file the 990-N e-Postcard?
You file Form 990-N if your organization is tax-exempt under section 501(a) and its gross receipts are normally $50,000 or less for the tax year, and it isn't required to file a different form [1]. "Normally" matters here: the IRS uses a rolling average, not a hard cutoff for one bad year. Specifically, the IRS defines "normally" using this test [3]: - In its first tax year, an org qualifies if it received $75,000 or less
- For years one and two combined, it qualifies if the average was $60,000 or less per year
- For three or more years, it qualifies if the average gross receipts over the most recent three years (including the year you're filing for) was $50,000 or less So a booster club that pulls in $58,000 one year from an unusually good fundraiser can usually still file the e-Postcard, as long as its three-year average stays at or under $50,000. This is exactly the kind of threshold math that trips up volunteer treasurers, so if your numbers are close to the line, confirm the calculation with the IRS or a tax professional rather than guess. Certain organizations can't use the e-Postcard no matter how small they are: private foundations, section 527 political organizations, and organizations required to file a different return because of a group exemption or other status. Churches and their integrated auxiliaries are also excluded, but that's rarely relevant to booster clubs and PTOs.
How do I actually file Form 990-N online?
You file entirely at irs.gov, and the process really does take under 15 minutes once you have your information together. There's no PDF to download, no software to buy, and no fee. As of the 2023 filing season, the IRS moved e-Postcard filing off the old Urban Institute-hosted portal and onto IRS.gov directly, requiring an ID.me or Login.gov account to log in [4]. This tripped up a lot of long-time treasurers who were used to the old system. If you filed before 2023 and the login screen looks unfamiliar, that's why; it's not a scam site, it's the actual new home for the filing. You'll need eight things, per the IRS's own list [1]: 1. Organization's legal name and any "doing business as" name 2. Mailing address 3. Employer Identification Number (EIN) 4. Tax year (calendar or fiscal) 5. Confirmation that gross receipts are $50,000 or less 6. Name and address of a principal officer 7. Organization's website, if it has one 8. A statement confirming the organization is still in business (or, if applicable, that it has terminated) There's no revenue breakdown, no expense categories, nothing about the bake sale or the raffle. That's the whole point of the postcard format. Once submitted, the IRS either accepts it or rejects it (rejections are almost always a wrong EIN or a name mismatch), and you'll get an immediate on-screen confirmation either way.
When is the 990-N due, and what if I file late?
Form 990-N is due on the 15th day of the 5th month after your organization's tax year ends. For a booster club running on a calendar year (January 1 to December 31), that's May 15 of the following year [1]. Here's the part that catches people off guard: there's technically no penalty for filing a single 990-N late. The IRS doesn't assess a dollar penalty on this particular form the way it does with the 990-EZ or full 990. But there is a much bigger consequence lurking behind that: automatic revocation. Under the Pension Protection Act of 2006, if an organization fails to file its required annual return or notice (990, 990-EZ, or 990-N) for three consecutive years, the IRS automatically revokes its tax-exempt status, no discretion involved, no warning letter that actually stops the clock [5]. The IRS is explicit about this: "the law automatically revokes the tax-exempt status of organizations that do not file a required return or notice for three consecutive years." [5] That's the trap. A treasurer misses one year because nobody told them the club even had to file, misses a second year for the same reason, and by the third missed year, revocation happens automatically, with no appeal for the underlying missed deadlines. The organization then shows up on the IRS's Auto-Revocation List, donations stop being tax-deductible, and the club has to apply to get exempt status back.
What happens if my organization's 501(c)(3) status gets auto-revoked?
If your organization missed three straight years of required filings, it's on the IRS Tax Exempt Organization Search auto-revocation list right now, whether anyone on the current board knows it or not. Checking is free and takes two minutes at the IRS's search tool [6]. Getting reinstated means filing Form 1023 (or the shorter Form 1023-EZ, for smaller organizations that qualify) as a new exemption application, not an appeal of the old one. The IRS offers different reinstatement paths depending on how fast you act and your organization's size, described in Revenue Procedure 2014-11 . Some small organizations that self-certify they'd have qualified for 990-N can use a streamlined retroactive reinstatement process, but this is exactly the kind of determination where you want to confirm eligibility with the IRS or a tax professional before you file, because filing the wrong path wastes the fee and the time. The Form 1023-EZ user fee is currently $275, per the IRS instructions for Form 1023-EZ ; the full Form 1023 fee is $600 . Those fees change periodically, so check the current IRS instructions before you file. This is the single most expensive and stressful situation a new volunteer treasurer inherits: discovering the group's tax-exempt status vanished two treasurers ago because nobody filed the e-Postcard. It's fixable, but it costs money and months that a $0, 10-minute annual filing would have avoided entirely.
What does a treasurer do, and why does the 990-N fall on them?
A treasurer is the officer responsible for an organization's money: tracking income and expenses, keeping bank accounts reconciled, reporting financial status to the board, and making sure required filings (state and federal) happen on schedule. In a volunteer booster club or PTO, that job usually lands on one parent with a spreadsheet and good intentions, not a professional bookkeeper. What does a treasurer of a club do day to day? Realistically: deposits concession and merchandise cash, pays vendor invoices, tracks who owes dues, presents a budget update at meetings, and keeps receipts organized for the year-end filing. What does a club treasurer do that's different from a corporate finance role? Scale, mostly. The dollar amounts are small, but the compliance obligations (IRS filings, state charitable registration, sometimes raffle licensing) are the same categories of paperwork a much bigger nonprofit has to handle, just with a smaller budget and less institutional memory. The 990-N specifically falls to the treasurer because it requires exact financial figures (even though the form itself doesn't ask for a dollar breakdown, you have to know your gross receipts fall under $50,000 to legally check that box) and because the EIN and tax-year records usually live with whoever handles the books. In practice, this is the filing most likely to get lost between treasurers, because it's small enough to forget and consequential enough to sink the whole organization's tax status if ignored for three years running. If you're new to the role entirely, it helps to step back and get oriented on what a treasurer does before tackling any single filing in isolation.
Can I switch my organization from 990-N to 990-EZ, or vice versa?
Yes, and which one you're required to file each year depends on that year's actual gross receipts, not on what you filed last year. There's no "election" to stay on the e-Postcard once your revenue grows past the threshold. If your organization's gross receipts cross the $50,000 (three-year average) line, you're required to move up to Form 990-EZ or the full Form 990 [3], depending on where your receipts and assets land on the table in the earlier section. You don't need permission to move up; you just file the form that matches your actual numbers that year. Going the other direction (dropping back to the e-Postcard after a big year) is fine too, as long as your three-year average has genuinely fallen back under $50,000. The IRS doesn't lock you into the bigger form once you've filed it once. One thing to flag for any organization near the threshold: the 990-EZ and full 990 both require actual financial statements, which means you need clean books all year, more than a bank balance at year-end. If your booster club had one blowout fundraising year that pushed receipts over $50,000, start organizing income and expense categories now rather than scrambling in April.
Where can I check if my organization's e-Postcard filings are up to date?
The IRS Tax Exempt Organization Search (TEOS) tool lets anyone look up an organization's filing history, including e-Postcard submissions, revocation status, and determination letters, for free [6]. This is the first thing a new treasurer should do, before touching anything else. Search by the organization's legal name or EIN. If your group shows up on the "Automatically Revoked" list, you're dealing with a reinstatement, more than a late filing. If it shows up in good standing with e-Postcard filings for the last few years, you're in decent shape and just need to keep the streak going. A lot of treasurer handoffs happen with zero documentation: an old shoebox of receipts, a bank login, and nothing else. Checking TEOS costs nothing and answers the single most important compliance question immediately: is this organization even still tax-exempt? Do this in your first week on the job, not your first year.
What records should I keep after filing the e-Postcard?
The e-Postcard itself doesn't require you to submit financial records, but you should still keep documentation showing how you calculated gross receipts, in case the IRS or a state charity regulator ever asks. "Confirm with the IRS and your state charity office" on specific recordkeeping periods, since requirements vary by state and by the type of record. At minimum, hang onto: bank statements for the filed tax year, a simple income and expense log showing how you arrived at the gross receipts figure, the confirmation email or screenshot from the IRS after each e-Postcard submission, and prior years' filings if you can find them. These records matter most exactly when you don't expect to need them: an IRS inquiry, a state audit, or a treasurer handoff two years down the line where nobody remembers what happened. If you're building a system from scratch for a booster club, PTO, or youth sports organization, a State-Personalized Treasurer Kit ($99, one-time) sets up the filing calendar, recordkeeping templates, and state-specific compliance notes so the next treasurer isn't starting from zero the way you probably are right now.
What's the difference between the e-Postcard and state annual report filings?
The 990-N is a federal filing with the IRS. Most states also require a separate annual or biennial filing with their charity registration office or Secretary of State, and these are two completely different obligations that new treasurers frequently conflate. Filing the 990-N does nothing for your state registration, and vice versa. Some states have their own minimum-revenue exemptions for charitable solicitation registration, some don't, and the thresholds rarely match the IRS's $50,000 e-Postcard cutoff. Because these rules vary significantly by state and change periodically, confirm your specific state's requirements directly with your state charity office or attorney general's office rather than assuming federal compliance covers you at the state level. A booster club that dutifully files its e-Postcard every May but never registers with the state charity office can still end up out of compliance and, in some states, barred from soliciting donations or holding a raffle until it registers. Treat these as two separate checklists, not one.
Frequently asked questions
What is Form 990-N, exactly?
Form 990-N, called the e-Postcard, is the IRS's annual electronic filing for tax-exempt organizations with gross receipts normally $50,000 or less. It has no paper version, requires eight basic pieces of information, and must be submitted at irs.gov. There's no fee and no financial statement requirement, unlike Form 990-EZ or the full Form 990.
What does a treasurer do in a booster club or PTO?
A club treasurer tracks all income and expenses, reconciles bank accounts, reports financial status to the board and members, and handles required filings like the IRS 990-N and any state charity registration. In small volunteer organizations, the treasurer usually also manages cash handling from fundraisers, concession stands, and dues collection directly.
What is the 990 tax form used for?
The Form 990 series is how the IRS confirms tax-exempt organizations are still operating consistent with their exempt purpose. It's an annual information return, not an income tax bill; most small nonprofits owe no tax, but they still must file some version of the 990 (990-N, 990-EZ, 990, or 990-PF) based on size.
How do I know if my organization qualifies for the e-Postcard instead of Form 990-EZ?
You qualify for Form 990-N if your gross receipts are normally $50,000 or less, using the IRS's rolling average test (three-year average of $50,000 or less for established organizations). If receipts run higher, or if you're a private foundation, you need Form 990-EZ or the full Form 990 instead.
Is there a fee to file the 990-N e-Postcard?
No. Filing Form 990-N is free through the IRS's online system at irs.gov. There is no paper option and no third-party fee required, though some commercial sites charge for "filing assistance" on a form that costs nothing directly through the IRS.
What happens if I miss the Form 990-N deadline one year?
A single missed 990-N deadline carries no direct IRS penalty. The real risk is cumulative: missing three consecutive years triggers automatic revocation of tax-exempt status under the Pension Protection Act of 2006, with no separate warning required beyond what the IRS already publishes.
How do I check if my nonprofit's tax-exempt status was already revoked?
Use the IRS Tax Exempt Organization Search tool at irs.gov, searching by your organization's legal name or EIN. It shows current exempt status, filing history, and whether the organization appears on the Automatic Revocation list. Checking is free and takes just a couple of minutes.
How do I get my organization's tax-exempt status back after auto-revocation?
You file a new exemption application, Form 1023 or the streamlined Form 1023-EZ, following the reinstatement procedures in IRS Revenue Procedure 2014-11. Fees are currently $275 for Form 1023-EZ and $600 for the full Form 1023, though these fees change, so confirm the current amount with the IRS before filing.
What information do I need to file the 990-N e-Postcard?
You need your organization's legal name, EIN, mailing address, tax year, principal officer's name and address, website (if any), and a statement confirming gross receipts are $50,000 or less and the organization is still operating. All of it is entered directly on the IRS's online system; nothing gets mailed.
Can a PTO or booster club file the 990-N if it doesn't have official 501(c)(3) status yet?
No. The e-Postcard is for organizations already recognized as tax-exempt under section 501(a). If your group hasn't applied for exemption, you'd need to file Form 1023 or 1023-EZ first. Confirm your organization's exemption status with the IRS before assuming it needs to file any 990 series form.
Does filing the 990-N replace state charity registration requirements?
No. The 990-N is strictly a federal IRS filing. Most states run a separate charitable solicitation registration process through the state charity office or attorney general, with its own deadlines and revenue thresholds. Confirm your specific state's requirements directly with that office, since they vary and don't always mirror IRS rules.
What's the difference between 'gross receipts' and 'net income' for the $50,000 threshold?
Gross receipts means total revenue received before subtracting any expenses, including the full amount from ticket sales, concessions, or raffles, more than profit. A club that grosses $60,000 from a fundraiser but nets only $15,000 after costs still counts the full $60,000 toward the 990-N threshold test.
Sources
- IRS, "Annual Electronic Filing Requirement for Small Exempt Organizations, Form 990-N (e-Postcard)": Small tax-exempt organizations with gross receipts normally $50,000 or less must file Form 990-N; lists required data fields and due date
- IRS, "Annual Exempt Organization Return: Who Must File": Which version of Form 990 (990-N, 990-EZ, 990, 990-PF) an organization must file based on gross receipts and assets
- IRS, "Automatic Revocation of Exemption": Organizations that fail to file required returns or notices for three consecutive years automatically lose tax-exempt status
- IRS, "Tax Exempt Organization Search": Free tool to check an organization's exempt status, filing history, and automatic revocation status
- IRS, Revenue Procedure 2014-11: Establishes procedures for organizations to apply for retroactive reinstatement of tax-exempt status after automatic revocation
- IRS, Instructions for Form 1023-EZ: Current user fees for Form 1023-EZ ($275) and Form 1023 ($600) exemption applications