Last updated 2026-07-25
TL;DR
The 990-N, nicknamed the e-Postcard, is a free 8-question online filing for tax-exempt nonprofits with gross receipts normally $50,000 or less. It's due by the 15th day of the 5th month after your fiscal year ends, and you file it through the IRS website, not by mail.
What is the 990-N e-Postcard, exactly?
Form 990-N is the IRS's shortest annual filing for small tax-exempt organizations. The IRS itself calls it the "e-Postcard" because it's that simple: eight questions, filed online, no attachments, no financial statements required [1]. Most booster clubs, PTOs, and small youth sports nonprofits qualify to file it instead of the longer Form 990 or Form 990-EZ if their annual gross receipts are normally $50,000 or less [1]. "Normally" matters here. The IRS averages your gross receipts over a rolling period (generally the current year plus the two prior years) to smooth out one unusually big fundraiser year, so a single $60,000 gala doesn't automatically bump you into 990-EZ territory [1]. The form asks for basic identifying information: your organization's legal name, any other names it uses, your mailing address, your Employer Identification Number (EIN), the tax year, confirmation that gross receipts are $50,000 or less, and a statement that the organization hasn't terminated [1]. That's it. There's no line for revenue detail, no balance sheet, no list of board members' compensation. If your organization needs more explanation than eight checkboxes allow, you probably don't qualify for the 990-N in the first place.
What does a treasurer do (and why does 990-N filing land on them)?
A treasurer is the volunteer (or occasionally paid) officer responsible for an organization's money: tracking income and expenses, keeping bank accounts reconciled, reporting financial status to the board, and making sure the group meets its legal filing obligations. In a booster club, PTO, or youth sports nonprofit, the treasurer's job usually breaks into three buckets: bookkeeping, banking, and compliance. What does a club treasurer do day to day? Deposits checks and cash from fundraisers, pays vendors and reimburses volunteers, keeps a running ledger, and prepares a financial report for board meetings. What does a treasurer of a club do at year-end? Reconciles every account, closes out the books for the fiscal year, and files whatever the IRS requires, which for most small booster and PTO groups means the 990-N. The compliance piece is where new treasurers get anxious, mostly because nobody handed them a manual. Filing the e-Postcard isn't complicated once you've done it, but if you're inheriting a treasurer role mid-year and don't know whether the club is even in good standing with the IRS, that's the first thing to check, not the filing itself. A 990-N filing guide walks through what to gather before you log in.
What is Form 990, and how is it different from the 990-N?
| 990-N (e-Postcard) | Small orgs | Normally $50,000 or less | 8 questions, online only | |
|---|---|---|---|---|
| 990-EZ | Mid-size orgs | Gross receipts under $200,000 AND total assets under $500,000 | Multi-page, summary financials | |
| 990 (full) | Larger orgs | Gross receipts $200,000+ OR total assets $500,000+ | Full financial detail, schedules | Thresholds per IRS guidance on which forms exempt organizations file [3]. What is a 990 tax form used for beyond the IRS's own recordkeeping? It's public. Anyone can look up a nonprofit's 990 filings through the IRS Tax Exempt Organization Search tool or through sites like ProPublica's Nonprofit Explorer, so donors, grantors, and state charity regulators use it to check on an organization's finances and governance [4]. The 990-N doesn't show up the same way in searchable detail because it doesn't contain financial data, but the IRS does publish extracts of exempt organization filing data as a downloadable dataset [5]. |
Form 990 is the IRS's annual information return for tax-exempt organizations. It's the full version: a multi-page form covering revenue, expenses, balance sheet detail, executive compensation, governance policies, and program service accomplishments [2]. Large nonprofits with major budgets file this one. There are three tiers most small nonprofit volunteers will ever encounter: | Filing | Who files it | Gross receipts threshold | Complexity |
Who has to file the 990-N?
You must file the 990-N if your organization is tax-exempt (or applied for exemption) and your gross receipts are normally $50,000 or less, and you're not required or eligible to file a different form instead [1]. A few groups are excluded from the 990-N requirement entirely: churches and their integrated auxiliaries, and organizations included in a group return, generally don't need to file it [1]. Here's the part that trips people up: even organizations that owe zero tax and have almost no money still have to file something every year. The IRS doesn't have a "too small to bother" exemption from the filing requirement itself, only from which form you use. If your gross receipts are near or over $50,000 in recent years, don't just default to the e-Postcard; check whether you actually need the 990-EZ instead, because filing the wrong form can create its own headache when the IRS's system flags a mismatch. One more wrinkle: this requirement applies to organizations that already have recognized tax-exempt status (or a pending application). If your booster club has never formally applied for and received 501(c)(3) or other tax-exempt recognition, filing a 990-N doesn't fix that on its own. That's a separate, earlier step.
When is the 990-N due?
The 990-N is due every year by the 15th day of the 5th month after the close of your organization's fiscal year [1]. If your fiscal year runs on the calendar year (ends December 31), your 990-N is due by May 15 of the following year. If your booster club or PTO runs on a school-year fiscal calendar (say, ending June 30), the deadline shifts to November 15. This is one of the most common sources of confusion for new treasurers taking over from someone who used a different fiscal year convention, so the first thing to nail down is: what is our actual fiscal year end, according to our bylaws or our original IRS determination letter? There's no extension available for the 990-N and no paper option, and unlike income tax forms, there's no penalty for filing it a few weeks late, according to IRS guidance on e-Postcard filing [1]. But don't take that as license to ignore deadlines. The real danger isn't a late fee. It's what happens after you miss it three years running, which the next section covers.
What happens if you miss the 990-N deadline, or skip it entirely?
A single missed year, by itself, usually doesn't trigger a penalty on the e-Postcard, since the IRS doesn't assess a late-filing fee for Form 990-N the way it does for the 990 or 990-EZ [1]. That's genuinely good news for a first-time treasurer scrambling to catch up. But here's the number that should scare every booster club treasurer: under federal law, if a tax-exempt organization fails to file its required annual return or notice for three consecutive years, its tax-exempt status is automatically revoked as of the filing due date of the third year . This isn't a warning-letter, second-chance kind of rule. Section 6033(j) of the Internal Revenue Code makes the revocation automatic, and the IRS has revoked hundreds of thousands of organizations under this provision since it took effect for tax years beginning in 2007 . Once revoked, your organization loses its tax-exempt status, which means donations are no longer tax-deductible for donors, and depending on your state, your state tax-exempt or charitable registration status may be affected too. Getting reinstated involves filing an application for exemption again (often Form 1023 or 1023-EZ) and, in many cases, paying a user fee, plus possibly requesting retroactive reinstatement with reasonable cause. If you're not sure whether your organization has already been auto-revoked, the IRS maintains a searchable Tax Exempt Organization Search tool where you can check status directly [4].
How do you actually file the 990-N? (step by step)
The 990-N is filed exclusively online through the IRS website; there's no PDF to mail and no email submission option [1]. Here's the general process, though you should always confirm current steps directly on IRS.gov since portals get updated: 1. Go to the IRS's Form 990-N electronic filing system page and follow the link to the filing portal. 2. Log in or register using an IRS-approved account (the IRS has moved 990-N registration to Login.gov in recent years, so confirm which credential system is currently active). 3. Enter your organization's EIN. The system will pull up basic info if you've filed before. 4. Confirm the tax year you're filing for. 5. Answer the eight questions: legal name, other names, mailing address, website (if any), confirmation that annual gross receipts are $50,000 or less, and confirmation the organization hasn't terminated [1]. 6. Submit. You'll get an on-screen confirmation, and the IRS typically processes the submission within 24 to 48 hours, showing status as accepted or rejected. Before you start, gather: your EIN, your legal organization name exactly as the IRS has it on file, your fiscal year dates, and a rough sense of your gross receipts for the year (even though you're not entering a dollar figure, you need to know you're under the threshold). If your organization has never filed before, or you're not sure it's even registered with the IRS as tax-exempt, that's a bigger first question than the filing mechanics. A form 990-N reference page covers what to check before your first filing.
What if you're catching up on multiple missed years?
If you've discovered your club is behind on filings, or already shows as auto-revoked, don't try to file three years of back 990-Ns and assume that fixes everything. The e-Postcard system generally only accepts the current filing period going forward once you're caught up; it's not built as a multi-year back-filing tool in the way the 990-EZ process can be. If your status is auto-revoked, you'll need to go through a reinstatement process, which typically means submitting a new exemption application (Form 1023 or the streamlined Form 1023-EZ for eligible small organizations) and potentially requesting retroactive reinstatement if you can show reasonable cause for the missed filings. The IRS has published streamlined retroactive reinstatement procedures for organizations eligible to file the 990-N or 990-EZ; the details and current user fees change, so confirm with the IRS directly and consider whether you need a tax professional's help for this step, since this goes beyond what a volunteer treasurer's guide can safely walk you through alone. This is also the point where new treasurers should check with their state charity registration office or attorney general, since state-level charitable registration or state tax exemption may have its own separate lapse-and-reinstatement process, independent of the IRS one.
What is a 990 tax form used for if you're not the one filing it?
Even if your organization files the simple 990-N, it's worth understanding what the fuller Form 990 does, because parent organizations, grant-making foundations, and even some banks may ask a booster club or PTO for "your 990" without realizing you file the e-Postcard version instead. The full Form 990 reports an organization's mission, program accomplishments, revenue and expense detail by category, compensation for officers and key employees, and governance practices like conflict-of-interest policies [2]. It's public record. Anyone, including a parent skeptical about how fundraiser money gets spent, can pull up a nonprofit's 990 through the IRS's search tool or third-party databases [4]. If someone asks your small booster club for a 990 and you only file the 990-N, the honest answer is: "We file the 990-N e-Postcard because our gross receipts qualify us for the simplified filing; here's our EIN if you want to confirm our status directly with the IRS." That's a complete, accurate answer, not a dodge.
What does a treasurer do beyond filing the 990-N?
The 990-N is a small part of the job, but it's the part with a hard deadline and a scary consequence if ignored three years running, so it gets outsized attention. The rest of what does a treasurer do covers the actual daily and monthly work: recording every deposit and expense, keeping receipts and reimbursement requests organized, maintaining a separate bank account for the organization (never a personal account), reconciling monthly bank statements against the ledger, and presenting a clear financial report at board or membership meetings. Good treasurers also build in basic controls: two people involved in handling cash from fundraisers, a second signer on checks above some threshold, and a habit of never letting one person both collect and record money unsupervised. None of that is IRS-required for the 990-N, but it's the kind of practice that keeps small nonprofits out of trouble long before any tax filing becomes an issue. If you're brand new to the role and inherited a shoebox of receipts and a login you're not sure works anymore, start by confirming three things: your EIN, your fiscal year end date, and your current IRS exempt status via the search tool [4]. Everything else, including your next 990-N, follows from those three facts.
How BoosterLedger's Treasurer Kit fits into this
If you're stepping into a treasurer role cold, the hardest part usually isn't the 990-N form itself; it's figuring out what your specific state and organization type require around it, since raffle licensing, charitable registration, and sales tax exemptions all vary by state and change over time. BoosterLedger's $99 one-time State-Personalized Treasurer Kit builds a checklist and document set specific to your state and organization type, covering the federal filing timeline alongside the state-level pieces that trip up new treasurers most. It's a reference tool, not a substitute for confirming details directly with the IRS or your state charity office, and it doesn't guarantee any filing outcome or tax-exempt status. But it does save you the hours of hunting through agency websites trying to figure out which form applies to a club your size.
Frequently asked questions
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 990-N. In booster clubs and PTOs, the treasurer also usually oversees fundraiser cash handling and reimbursements.
What is a treasurer?
A treasurer is the officer or volunteer responsible for an organization's finances: tracking money in and out, keeping records accurate, and making sure required tax filings and financial reports happen on schedule. Most nonprofit bylaws designate this as an elected or appointed board position.
What is Form 990?
Form 990 is the IRS's annual information return for larger tax-exempt organizations, covering revenue, expenses, compensation, and governance in detail [3]. Smaller organizations with gross receipts normally $50,000 or less generally file the simpler 990-N e-Postcard instead.
What is a 990 tax form?
A 990 tax form is the IRS's public annual reporting document for tax-exempt organizations. It's not an income tax return since most filers owe no tax; it's an information return that lets the IRS and the public review a nonprofit's finances and operations [3].
What is the 990-N e-Postcard?
The 990-N is the shortest IRS filing for small tax-exempt organizations, nicknamed the e-Postcard because it's just eight questions filed online, with no financial detail required [1]. It applies to organizations with gross receipts normally $50,000 or less.
What does a club treasurer do?
A club treasurer manages bank deposits and withdrawals, tracks fundraiser income and expenses, reconciles accounts monthly, reports finances to the board or membership, and files any required annual IRS return, usually the 990-N for small booster clubs and PTOs.
Who is required to file the 990-N?
Tax-exempt organizations with gross receipts normally $50,000 or less that aren't required or eligible to file a different form must file the 990-N annually. Churches and organizations covered under a group return are generally excluded from this requirement [1].
When is the 990-N due?
The 990-N is due by the 15th day of the 5th month after your organization's fiscal year ends [1]. For a calendar-year organization (year ending December 31), that means the deadline is May 15 of the following year.
What happens if I miss the 990-N deadline one year?
There's no late-filing penalty for a single missed 990-N deadline, since the IRS doesn't assess a fee for this form the way it does for the 990-EZ [1]. Just file it as soon as you can afterward, ideally before you miss a second consecutive year.
What happens if I never file the 990-N?
Missing three consecutive years triggers automatic revocation of your tax-exempt status under Internal Revenue Code section 6033(j), effective as of the third year's filing due date [7]. Reinstatement requires reapplying for exemption, which can involve fees and, in some cases, a request for retroactive treatment.
How do I check if my nonprofit's tax-exempt status was revoked?
Use the IRS Tax Exempt Organization Search tool, which lists organizations that have had their exempt status automatically revoked for failing to file required returns for three consecutive years [5]. Search by your organization's name or EIN to confirm current status.
Can I file the 990-N by mail instead of online?
No. The 990-N must be filed electronically through the IRS's online system; there is no paper version and no mail-in option [1]. If your organization's gross receipts are too high for the 990-N, you'd instead mail or e-file the 990-EZ or full 990.
Does the 990-N cost anything to file?
No, filing the 990-N e-Postcard is free through the IRS's online portal [1]. Be cautious of third-party sites that charge a fee to "file" it for you; the official IRS filing system itself carries no cost.
What information do I need before filing the 990-N?
You'll need your organization's EIN, exact legal name as registered with the IRS, mailing address, tax year, website (if applicable), and confirmation that gross receipts are normally $50,000 or less and the organization hasn't terminated [1].
Sources
- IRS, Annual Electronic Filing Requirement for Small Exempt Organizations - Form 990-N (e-Postcard): 990-N requirements, deadline formula, no paper filing, no late penalty, exclusions, gross receipts averaging
- IRS, About Form 990, Return of Organization Exempt From Income Tax: what the full Form 990 requires and reports
- IRS, Form 990 Series Which Forms Do Exempt Organizations File (Form 990 Resources and Tools): gross receipts and asset thresholds distinguishing 990-N, 990-EZ, and full 990
- IRS, Tax Exempt Organization Search: tool to check an organization's exempt status and revocation status
- IRS, Exempt Organizations Business Master File Extract (EO BMF): IRS publishes downloadable data extracts on exempt organizations, including e-Postcard filers
- IRS, Automatic Revocation of Exemption: three consecutive years of unfiled required returns triggers automatic revocation of tax-exempt status under IRC section 6033(j)