Postcard 990: What it is and how to file the 990-N e-Postcard

Last updated 2026-07-24

What is the postcard 990?

The postcard 990 is the informal name for IRS Form 990-N, the electronic notice small tax-exempt organizations file each year. Congress passed it in 2006 to simplify reporting for the smallest groups, and the IRS launched the system in 2008 ^[1]. The name "postcard" stuck because the original proposal was a literal paper postcard, but the actual 990-N is online only. The entire filing happens at the IRS website. You answer eight questions: your organization's legal name, EIN, tax year, mailing address, website (if any), confirmation that gross receipts are $50,000 or less, statement that you're still operating under your exempt purpose, and the name and address of a principal officer ^[2]. No attachments, no financials, no signatures. The system accepts it immediately and emails you a confirmation. You file the 990-N if your tax-exempt organization had gross receipts of $50,000 or less for the tax year. Gross receipts means all revenue before expenses: membership dues, fundraiser proceeds, donations, interest, everything ^[3]. If you cross $50,000 in any year, you step up to Form 990-EZ or the full Form 990 depending on your asset size. If your receipts drop back below $50,000 the next year, you return to filing the 990-N. The 990-N is free. The IRS charges nothing, and you don't need software or a preparer. A first-time treasurer can complete it in 15 minutes if the group's records are in order.

Who has to file the postcard 990?

You must file Form 990-N if your organization is recognized as tax-exempt under Section 501(c) of the Internal Revenue Code, your gross receipts for the year were $50,000 or less, and you're not already required to file a different 990 form ^[3]. That covers most small booster clubs, parent-teacher organizations, youth sports leagues, small community groups, and civic clubs operating under a group exemption or their own determination letter. Churches and religious organizations are generally exempt from filing any 990 tax form, including the 990-N, under Section 6033(a)(3)(A) ^[4]. The same exemption applies to church-affiliated schools and auxiliaries whose gross receipts are under $5,000. State institutions and certain supporting organizations also have carve-outs. If you're operating as a tax-exempt nonprofit but never formally applied for IRS recognition (no determination letter, no group exemption), you're not legally required to file a 990-N. The filing requirement applies only to organizations the IRS has recognized ^[3]. But if you're holding yourself out as tax-exempt and accepting donations, you're in a gray zone: you probably should either get formal recognition or file a 990-N to stay transparent. The IRS won't reject a voluntary 990-N filing. Organizations grossing more than $50,000 file Form 990-EZ if their assets are under $2.5 million, or the full Form 990 if assets exceed that threshold ^[1]. You can voluntarily file the longer forms even if you're under $50,000, but almost nobody does because they require substantially more detail and time.

What does a treasurer do in relation to the postcard 990?

The treasurer in a booster club, PTO, or youth-sports organization owns the annual 990-N filing from start to finish. You gather the gross receipts total for the tax year, confirm the group's EIN and legal name, verify the principal officer's current contact information, log into the IRS e-Postcard system, answer the eight questions, and save the confirmation ^[2]. Most treasurers keep a dedicated 990-N folder with the confirmation email, the receipts summary, and a copy of the prior year's filing for reference. You also track the filing deadline. For organizations on a calendar-year tax year (January 1 to December 31), the 990-N is due by May 15 of the following year ^[1]. If your group uses a fiscal year (say, July 1 to June 30), the deadline is the 15th day of the fifth month after the fiscal year closes. The IRS grants automatic six-month extensions if you file Form 8868 before the original deadline, but for a 990-N that's rarely necessary because the filing is so quick ^[5]. What does a treasurer do beyond the mechanics of filing? You watch the gross receipts threshold. If you know halfway through the year that you'll likely exceed $50,000, you start planning for a 990-EZ filing instead. That means gathering balance-sheet data, categorizing expenses, and possibly buying accounting software or hiring a preparer. The treasurer's role shifts from eight questions to 40 or more, so early awareness prevents April panic. The treasurer also ensures someone files if you leave mid-year. A common scenario: the treasurer steps down in June, the new treasurer takes over in August, and nobody remembers the May 15 deadline until November. At that point the group is late. If it happens three years running, the IRS revokes your exempt status automatically ^[6]. A clean handoff with a written checklist ("990-N due May 15, filed on irs.gov/charities, confirmation saved in Dropbox") solves this. For larger clubs where the treasurer reports to a board, what does a treasurer do in a club context? You prepare a brief annual resolution: "The treasurer certifies that gross receipts for [year] were $[amount], below the $50,000 threshold, and has filed Form 990-N on [date]. Confirmation attached." The board minutes record it. This creates an audit trail showing due diligence if the IRS or a donor ever asks.

How do you file the postcard 990 on the IRS website?

Filing the 990-N takes place entirely at https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard ^[2]. You don't download software or mail paper. Start by clicking "File Your Form 990-N" on that page. The system asks you to read a disclosure statement and agree that the information you're about to enter is correct to the best of your knowledge. Next, you enter eight pieces of information ^[2]: 1. Organization's legal name (exactly as it appears on your determination letter or group exemption roster) 2. Employer Identification Number (EIN, nine digits) 3. Tax year (start and end dates) 4. Mailing address 5. Website URL (if any; leave blank if you don't have one) 6. Confirmation that gross receipts were $50,000 or less 7. Statement that the organization is still operating under its exempt purposes 8. Name and address of a principal officer (president, vice president, treasurer, or anyone authorized to act on behalf of the group) You review the summary screen, confirm everything is accurate, and submit. The IRS immediately generates a confirmation page with a unique submission ID. Print or save that page as a PDF. The IRS also sends a confirmation email to the address you provided (not always instant, sometimes takes a few hours). There's no payment, no signature box, no notary. The system doesn't accept attachments or financial statements. If you realize after submitting that you made a mistake, you can file an amended 990-N by going back to the same website and re-entering the correct information with a note that it's an amendment ^[2]. The IRS publishes the names and EINs of organizations that file the 990-N in a public list, but it does not publish the details of your answers ^[4]. That's different from the longer 990 forms, which are fully public. The only things the public can see from a 990-N filing are your name, EIN, and the fact that you filed. Gross receipts, officer names, and addresses stay private.

What happens if you file the postcard 990 late or miss it?

If you file the 990-N after the deadline (May 15 for calendar-year groups, or the 15th day of the fifth month after your fiscal year ends), the IRS doesn't assess a late penalty ^[1]. That's the single biggest difference between the 990-N and the larger forms. Form 990 and 990-EZ carry a $20-per-day penalty up to the lesser of $10,500 or 5 percent of gross receipts if you file late ^[7]. The 990-N has no dollar penalty. But late filings still count as missed filings for the three-year auto-revocation rule. If you fail to file a required 990-series return for three consecutive years, the IRS automatically revokes your tax-exempt status as of the original due date of the third year's return ^[6]. For example, a calendar-year group that doesn't file for 2021, 2022, and 2023 loses exemption retroactive to May 16, 2024. The IRS publishes a monthly auto-revocation list on its website ^[4]. Once revoked, donations to your group are no longer tax-deductible, and you're technically operating as a taxable entity. To get reinstated, you file Form 1023 or 1023-EZ (the full application for 501(c)(3) recognition) and pay the user fee, currently $275 for groups with projected gross receipts under $50,000 over four years ^[8]. The reinstatement is prospective, not retroactive, unless you can prove reasonable cause for the missed filings. Reasonable cause is a high bar: IRS examples include natural disaster, serious illness of the sole officer, or a death in leadership ^[1]. "We forgot" or "our treasurer quit" don't qualify. If you discover you're one or two years behind but not yet revoked, file the missing 990-Ns immediately. The IRS system lets you file for prior years by selecting the correct tax year ^[2]. Catching up resets the three-year clock. If you're already revoked and find out months or years later, contact the IRS Exempt Organizations hotline at 877-829-5500 to confirm your status before spending money on reinstatement . Sometimes the IRS has processing backlogs and your filing actually made it through.

What is Form 990 and how does it relate to the postcard?

Form 990 is the full annual information return that tax-exempt organizations file with the IRS ^[1]. It runs 12 pages in the core form plus multiple schedules, covering governance, programs, revenue, expenses, balance sheet, officer compensation, and a host of compliance questions. Organizations with gross receipts over $200,000 or total assets over $500,000 must file the full 990 instead of the shorter 990-EZ or 990-N ^[1]. The postcard 990 (Form 990-N) sits at the bottom of the 990 family. Think of it as the entry tier: if your gross receipts are $50,000 or under, you file the eight-question online postcard. If you're between $50,000 and $200,000 with assets under $500,000, you file the three-page 990-EZ. Above $200,000 or $500,000 in assets, you file the full 990. The IRS designed this tiered system so small groups aren't buried in paperwork meant for universities and hospitals ^[1]. Every version serves the same statutory purpose: annual reporting to maintain tax-exempt status ^[3]. The postcard just strips the reporting down to the legal minimum. You're still confirming to the IRS that you exist, you're staying within your exempt purpose, and your financials are below the threshold that would require detailed disclosure. One wrinkle: private foundations can never file the 990-N, even if their receipts are tiny ^[3]. They always file Form 990-PF. But booster clubs, PTOs, and youth leagues recognized under 501(c)(3) as public charities (or operating under a public-charity group exemption) use the standard 990 / 990-EZ / 990-N ladder. For a deep comparison of what appears on each form, BoosterLedger's form 990 guide walks through the core schedules and which triggers pull you into the longer filings.

What does a club treasurer do to prepare for the postcard filing?

A club treasurer preparing for the 990-N filing starts by closing the books for the tax year. That means recording every deposit and expense, reconciling the bank statement for December 31 (or the last day of your fiscal year), and summing total gross receipts. Gross receipts includes everything: fundraiser revenue, membership dues, donations, concession sales, tournament fees, interest income, and any other money that came in ^[3]. It does not include loans or money you moved between your own accounts. Next, you verify the group's EIN. The Employer Identification Number is the nine-digit federal tax ID the IRS assigned when someone originally applied for recognition or enrolled in a group exemption. If you inherited a messy Dropbox from the prior treasurer and can't find the determination letter or EIN confirmation, check old 990-N confirmations or bank account paperwork. The EIN is on the account opening documents. If you still can't find it, call the IRS Business & Specialty Tax Line at 800-829-4933 . You also confirm the legal name. Many booster clubs operate under a "doing business as" name that's catchier or shorter than the name on the IRS determination letter. For the 990-N, you must use the legal name exactly ^[2]. The IRS system will reject the filing if the name and EIN don't match its records. If your legal name is "Washington Elementary School Parent Teacher Organization" but everyone calls you "Washington PTO," use the long version on the 990-N. What does a treasurer do if the group changed its name, address, or principal officer during the year? File the 990-N with the current information as of the end of the tax year ^[2]. If the IRS records still show the old name, you may need to file Form 8822-B (Change of Address or Responsible Party) first . For a simple address update, many treasurers just note the new address on the 990-N; the IRS updates its file when it processes the postcard. Finally, you gather the principal officer's information. This is the person legally authorized to act for the organization: usually the president or board chair, sometimes the treasurer if you're named an officer in the bylaws. You'll enter their name and mailing address ^[2]. The principal officer doesn't sign the 990-N (there's no signature box), but their name goes on public record as the contact. Make sure they know you're listing them and that they're reachable if the IRS sends mail.

Can you file the postcard 990 yourself or do you need a preparer?

You can file the postcard 990 yourself with no outside help. The IRS designed the 990-N for volunteer treasurers, and the online system guides you through each question ^[2]. If you can log into a website and fill out a form, you can file a 990-N. There's no tax law to interpret, no accounting classifications, no judgment calls about revenue recognition. You're answering factual questions: what's your EIN, what were your gross receipts, are you still operating for exempt purposes. Hiring a CPA or tax preparer to file your 990-N is almost never worth the cost. Preparers typically charge $150 to $400 for a 990-N filing, which is pure overhead for a task you can complete in 15 minutes . The only scenario where a preparer makes sense is if you're bundling the 990-N with other services like bookkeeping, state charity registration, or audit prep. Even then, many preparers will coach you to file the 990-N yourself and save the fee for something that actually requires professional judgment. What does a treasurer do if the group uses QuickBooks or another accounting system? You still file the 990-N manually at the IRS website. No software integrates directly with the 990-N portal because there's nothing to integrate; the questions don't map to GL accounts or financial statements ^[2]. You pull the gross receipts total from your software, write it down, and type it into the IRS form. If your organization is on the edge of the $50,000 threshold or if you're stepping up to Form 990-EZ for the first time, that's when you might consult a preparer. The 990-EZ requires a balance sheet, functional expense allocation, and a handful of yes/no compliance questions about governance and lobbying ^[1]. A first-time 990-EZ filer often spends two or three hours figuring out the format, so paying someone $400 to do it right and teach you the layout is reasonable. But for the 990-N, it's overkill. BoosterLedger's State-Personalized Treasurer Kit includes a 990-N filing checklist with the exact IRS portal link, the eight questions pre-listed, and a sample confirmation so you know what success looks like. It costs $99 one time and also covers raffle licensing, cash-handling controls, and state charity registration rules for your state. A treasurer using the kit can file the 990-N confidently without paying recurring preparer fees.

Do state or local governments require a postcard 990 filing too?

No state has its own "postcard 990" equivalent, but many states require nonprofits to register with the state charity office and file an annual financial report even if you're tiny. The state filing is separate from the federal 990-N, though some states let you satisfy their requirement by uploading a copy of your federal 990 or 990-EZ . Because the 990-N contains no financial detail, most states that accept a federal 990 upload do not accept the 990-N as a substitute. For example, California requires most nonprofits to register with the Attorney General's Registry of Charitable Trusts and file Form RRF-1 annually . The RRF-1 has a simplified Schedule A for organizations with gross receipts under $50,000, but you still report revenue and expenses in categories, more than a yes/no on the threshold. You can't skip the RRF-1 just because you filed a federal 990-N. Similar rules apply in New York (Form CHAR500), Florida (Form CO), and about 40 other states that regulate charitable solicitation . A handful of states exempt very small nonprofits from registration entirely. For instance, some states don't require registration if your gross revenue is under $25,000 or if you solicit only within your county. Confirm your state's rules with the attorney general or secretary of state charity division . BoosterLedger's State-Personalized Treasurer Kit pulls your state's thresholds and forms so you know exactly what's required beyond the federal 990-N. If your group runs raffles or other games of chance, state and local licensing is entirely separate from the 990-N. Raffle permits go through your state's gaming commission, alcohol board, or secretary of state depending on the state, and they almost never care whether you filed a federal 990 . They want proof of nonprofit status (determination letter or group exemption certificate) and compliance with state raffle law, but the 990-N doesn't come up.

What is a treasurer and how do they handle the 990-N in practice?

A treasurer is the officer responsible for an organization's money: receiving it, recording it, safeguarding it, spending it according to the budget, and reporting financial results to the board and members. In a booster club, PTO, or youth-sports league, the treasurer is almost always a volunteer parent who took the role because someone had to and they were willing. What a treasurer does spans bookkeeping, compliance, cash handling, and planning . In practice, what does a treasurer do with the 990-N? You put the May 15 filing deadline on your calendar in January. In early April, you close the prior year's books (if you haven't already), print a year-end revenue summary, and confirm your gross receipts are under $50,000. You log into the IRS e-Postcard system, answer the eight questions, and save the confirmation. Then you send a quick email to the board: "Filed our 990-N for [year], confirmation attached, we're good for another year." Total active time: 20 minutes. Total peace of mind: high. What do treasurers do when the role turns over mid-year? You write a handoff memo listing every recurring deadline, including the 990-N. A clean handoff note says: "990-N due May 15 each year for prior calendar year. Gross receipts were $[amount] in [year], filed [date], confirmation in Google Drive under 'IRS Filings.' If we ever go over $50,000, we'll need to file 990-EZ instead; see BoosterLedger's 990n guide for the step-up rules." The incoming treasurer reads it, asks one or two clarifying questions, and doesn't miss the deadline. What does a treasurer of a club do beyond the 990-N? You manage the bank account, deposit fundraiser proceeds, pay invoices, reconcile monthly statements, prepare a budget, track restricted vs. unrestricted funds, maintain a transaction log, and produce a treasurer's report for every board meeting. If your state requires charity registration, you file that. If you run raffles, you apply for the permit and file the raffle report. If you're heading into an audit or handoff review, you organize receipts and prepare a cash-flow summary. The 990-N is one item on a longer list, but it's the one item that can kill your tax-exempt status if you skip it three years running ^[6]. In larger clubs with paid staff or multiple checking accounts, what does a club treasurer do? You coordinate with the bookkeeper or office manager to ensure the GL is up to date, but you remain the final owner of the 990-N filing because it's a federal compliance matter. You review the gross-receipts total the bookkeeper calculated, confirm it's under $50,000, and file. If it's over, you initiate the 990-EZ process and probably hire a CPA or use software like TaxAct Exempt or ExpressTaxExempt. The treasurer role is about judgment and accountability, more than data entry.

What are the most common mistakes treasurers make with the postcard 990?

The single most common mistake is forgetting to file at all. A treasurer steps down in June, the group doesn't elect a replacement until September, and the May 15 deadline passes unnoticed. It happens to hundreds of organizations every year ^[6]. The fix is a written transition checklist and a board policy that says "the outgoing treasurer will file the 990-N for the just-closed year before leaving office, or will train the incoming treasurer and confirm by email when it's done." The second most common mistake is using the wrong name or EIN. The IRS system matches your entry to its master file, and if the legal name doesn't match exactly, the filing is rejected ^[2]. Treasurers often enter the group's DBA or the name on the checks instead of the name on the determination letter. Before you file, pull the determination letter (or group exemption roster entry if you're covered by a parent organization) and copy the name character for character. Same for the EIN: double-check the nine digits. A third mistake is filing the 990-N when you should file 990-EZ. If your gross receipts were $50,001 or more, you're not eligible for the postcard ^[3]. Some treasurers round down ("we only went over by a few hundred dollars") or exclude certain revenue categories to stay under the threshold. The IRS computers don't negotiate. If you're over $50,000, file the 990-EZ. If you're not sure whether a particular item counts as gross receipts, include it; the definition is broad ^[3]. Fourth, treasurers sometimes file the 990-N for the wrong tax year. Most groups use a calendar year (January 1 to December 31), so the 990-N due May 15, 2024 covers tax year 2023. But if your bylaws or determination letter specify a fiscal year (say, July 1 to June 30), the 990-N for the year ending June 30, 2023 is due November 15, 2023 ^[1]. The IRS system lets you select the tax year start and end dates ^[2]; make sure they match your actual books. A fifth mistake is assuming the 990-N filing satisfies state reporting. As discussed earlier, most states require a separate charity registration and annual financial report . Filing the 990-N checks the federal box, but you still need to file with your state attorney general or secretary of state unless your state explicitly exempts small nonprofits. Don't assume the IRS talks to your state; they don't share data automatically.

How does the postcard 990 affect donors and transparency?

The 990-N itself is not publicly available in the way Form 990 and 990-EZ are. When you file the postcard, the IRS publishes only your organization's name, EIN, and the fact that you filed ^[4]. The answers to the eight questions (gross receipts amount, principal officer, address, website) are not released. This is very different from the longer 990 forms, which are fully public on platforms like GuideStar, Charity Navigator, and the IRS's own Tax Exempt Organization Search . For donors, the 990-N provides minimal transparency. A donor can look up your organization on the IRS website and see that you filed, which confirms you're in good standing and donations are still deductible. But they can't see your revenue, expenses, officer compensation, or program descriptions. If transparency matters to your donor base, you might voluntarily publish a one-page financial summary on your website or hand it out at the annual meeting, even though the 990-N doesn't require it. Some larger foundations and corporate giving programs require grant applicants to provide a copy of the most recent Form 990. If you file the 990-N, you don't have a traditional 990 to send. In that case, you provide the 990-N confirmation plus an internally prepared financial statement . Most grantmakers understand that small groups file the postcard and will accept a treasurer's report or QuickBooks P&L in lieu of a full 990. If a funder absolutely requires a full 990, you can voluntarily file Form 990 or 990-EZ even if you're under $50,000, but that's rare. The public can also see if you failed to file. The IRS publishes an auto-revocation list every month naming organizations that lost exemption for not filing three consecutive years ^[4]. That list is searchable and permanent. If your group appears on it, donors, grantmakers, and even parents Googling your name will find it. The reputational damage often outlasts the tax issue. Filing the 990-N on time every year keeps you off that list.

Frequently asked questions

What does a treasurer do?

A treasurer manages an organization's finances: receives and deposits money, pays bills, records transactions, reconciles bank statements, prepares budgets and financial reports, and ensures compliance with IRS and state filing requirements. In a booster club or PTO, the treasurer is typically a volunteer parent responsible for bookkeeping, the annual 990 filing, and reporting to the board.

What is a treasurer?

A treasurer is the officer responsible for safeguarding and managing an organization's funds. In nonprofits like PTOs, booster clubs, and youth leagues, the treasurer is usually an elected or appointed volunteer who handles banking, bookkeeping, budgeting, and regulatory filings including the annual Form 990 or 990-N.

What is Form 990?

Form 990 is the annual information return tax-exempt organizations file with the IRS. It reports revenue, expenses, assets, governance, and program activities. Organizations with gross receipts over $200,000 or assets over $500,000 file the full 12-page Form 990. Smaller groups file the shorter 990-EZ or the online-only 990-N postcard if gross receipts are $50,000 or less.

What is a 990 tax form?

The 990 tax form is the IRS annual reporting document for tax-exempt organizations. It comes in three versions: Form 990-N (e-Postcard) for groups grossing $50,000 or less, Form 990-EZ for groups between $50,000 and $200,000 with assets under $500,000, and the full Form 990 for larger organizations. Despite the name, it's an information return, not a tax return; most nonprofits owe no tax.

What is the 990?

The 990 is shorthand for Form 990, the IRS's annual filing required of nearly all tax-exempt organizations. It discloses financial and operational information to maintain tax-exempt status. The smallest groups file the simplified 990-N (postcard), mid-size groups file the 990-EZ, and larger organizations file the full multi-schedule Form 990.

Can I file the postcard 990 after the deadline?

Yes, you can file Form 990-N late, and the IRS does not assess a dollar penalty for late postcard filings. However, the late filing still counts as a missed year for the three-year auto-revocation rule. If you miss three consecutive years, the IRS revokes your tax-exempt status automatically. File any missing 990-Ns as soon as you realize you're behind.

Do I need an accountant to file the postcard 990?

No. The 990-N is designed for volunteer treasurers to file without professional help. The entire process happens online at irs.gov, takes about 15 minutes, and is free. Hiring an accountant to file a 990-N typically costs $150 to $400 and is almost never necessary unless you're bundling it with other services like bookkeeping or audit prep.

What if my group's gross receipts are exactly $50,000?

If your gross receipts are exactly $50,000, you are still eligible to file Form 990-N; the rule is $50,000 or less. If you go even one dollar over, you must file Form 990-EZ or the full 990 depending on your asset size. The IRS does not round. Track your revenue throughout the year so you know which form to prepare.

Does the postcard 990 satisfy state charity reporting?

Usually not. Most states require nonprofits to register with the state attorney general or secretary of state and file an annual financial report that includes revenue and expense detail. Because the 990-N contains no financial detail, states rarely accept it as a substitute. Check your state's charity registration rules separately from the federal 990-N requirement.

What happens if we lose our determination letter and can't find our EIN?

Call the IRS Business & Specialty Tax Line at 800-829-4933 and ask for your EIN. Have your organization's legal name, address, and the approximate date of formation ready. You can also check old tax filings, bank account paperwork, or prior 990 confirmations. If you're under a group exemption, contact your parent organization for your subordinate EIN.

Can I file the postcard 990 by mail or on paper?

No. Form 990-N is online only. There is no paper version and the IRS will not accept a mailed filing. You must use the electronic filing system at irs.gov. If your group has no internet access, visit a public library, ask a tech-savvy parent to help, or contact the IRS for an accommodation.

Do churches have to file the postcard 990?

No. Churches and their integrated auxiliaries are exempt from all Form 990 filing requirements, including the 990-N, under IRC Section 6033(a)(3)(A). This exemption also covers church-affiliated schools and organizations with gross receipts under $5,000. Most booster clubs, PTOs, and youth leagues are not churches and must file.

How long does it take to get the 990-N confirmation from the IRS?

The IRS e-Postcard system accepts your filing immediately and displays a confirmation screen with a unique submission ID. You can print or save that screen as proof of filing. The IRS also sends a confirmation email, usually within a few hours but sometimes up to 24 hours. Save both the screen and the email in your records.

What does a club treasurer do if we change our legal name?

If your organization changes its legal name, file Form 8822-B with the IRS to update your records, then file your next 990-N using the new name. If the name change happened mid-year, use the name that was in effect at the end of your tax year. The IRS will reject a 990-N if the name and EIN don't match its master file, so updating your records first prevents errors.

Sources

1. IRS, Form 990-N Filing Instructions: Form 990-N is filed online only and requires eight pieces of information: legal name, EIN, tax year, address, website, gross receipts confirmation, purpose statement, and principal officer details
2. IRS Publication 557, Tax-Exempt Status for Your Organization: Organizations with gross receipts of $50,000 or less may file Form 990-N; gross receipts means all revenue before expenses
3. IRS Form 8868, Extension of Time To File: An automatic six-month extension is available by filing Form 8868 before the original due date
4. IRS, Automatic Revocation of Exemption: Organizations that fail to file a required Form 990-series return for three consecutive years automatically lose tax-exempt status
5. IRS Form 1023-EZ User Fee: The user fee for Form 1023-EZ is $275 for organizations with projected gross receipts under $50,000 over four years
6. IRS Revenue Procedure 2014-11, Reasonable Cause: The IRS may reinstate tax-exempt status retroactively if an organization demonstrates reasonable cause for failing to file, such as natural disaster or serious illness
7. IRS Form 8822-B, Change of Address or Responsible Party: Organizations use Form 8822-B to notify the IRS of a change in address or responsible party
8. IRS Tax Exempt Organization Search: Form 990 and 990-EZ are publicly available through the IRS and platforms like GuideStar and Charity Navigator; Form 990-N details are not publicly disclosed