Missed filing your 990-n? here's what happens next

Last updated 2026-08-14

What actually happens if I missed filing my 990-N?

Nothing happens after one missed year. That's the part almost nobody believes until they check it themselves. The IRS does not assess a late fee or penalty for a single skipped Form 990-N, unlike the late-filing penalties that attach to the longer Form 990 or 990-EZ. The real trigger is three years in a row. If your organization fails to file any required 990-series return (990-N, 990-EZ, or 990) for three consecutive years, the IRS automatically revokes your tax-exempt status by operation of law. The IRS says it plainly: "Organizations that fail to file for three consecutive years automatically lose their tax-exempt status. The revocation is effective as of the filing due date of the third year." ^[1] So if you missed year one, you're fine, just file this year's and move on. If you're not sure how many years you've missed, that's the first thing to nail down before you panic or ignore it further. For background on what the postcard filing actually is and who has to file it, see 990-N.

How do I check if my group's tax-exempt status was revoked?

Use the IRS Tax Exempt Organization Search tool. It has an "Auto-Revocation" list you can search by name or EIN, and it pulls directly from IRS records. If your organization shows up there, your exempt status is gone and stays gone until you go through reinstatement, more than catch-up filing. The IRS updates this list monthly, so a filing you just submitted may not clear the flag right away. Don't assume that because your accountant filed last month everything is instantly fixed in the database; give it a filing cycle or two and check again. You can also call the IRS Exempt Organizations customer account line, though wait times during filing season (May, since most small nonprofits use a calendar year and the 990-N deadline is the 15th day of the 5th month after the fiscal year ends) can run long. Bring your EIN, more than your organization's name, when you call.

What is Form 990, and how is it different from the 990-N?

Form 990 is the IRS's annual information return for tax-exempt organizations. It's not a tax bill in the normal sense (most exempt orgs owe no income tax on program activity), it's a disclosure form that reports revenue, expenses, board members, and activities to keep the IRS satisfied that you're still operating within your exempt purpose. There are three versions depending on size. Organizations with gross receipts normally at or below $50,000 file the 990-N, the electronic postcard, which asks for basic identifying information only. ^[2] Organizations above that but under $200,000 in gross receipts and $500,000 in total assets can usually file the shorter Form 990-EZ. Larger organizations file the full Form 990. Most small booster clubs, PTOs, and youth sports leagues fall into the 990-N bucket. If your group had a big fundraising year and crossed $50,000 in gross receipts, you may have jumped up a tier without realizing it, which is a separate problem from a missed filing. Check the current thresholds directly with the IRS, since dollar limits can shift. See form 990 and 990 tax form for more on which version applies to you.

What is the 990-N (e-Postcard) exactly?

The 990-N, officially the "e-Postcard," is the shortest of the annual filings. It's filed entirely online through the IRS's e-Postcard filing system (which moved to IRS.gov directly a few years back after being hosted elsewhere). It asks for eight basic pieces of information: your EIN, tax year, legal name and address, any other names the organization uses, the name and address of a principal officer, your website if you have one, confirmation that gross receipts are $50,000 or less, and a statement if the organization has terminated. ^[2] There's no financial detail beyond the gross receipts checkbox. It takes most treasurers under ten minutes once they have the EIN and prior year's info handy. The due date is the 15th day of the 5th month after your fiscal year ends. For a calendar-year organization (fiscal year ending December 31), that's May 15. There's no extension form for the 990-N itself, though filing even one day late for a single year still carries no penalty, per the auto-revocation rule above. It only becomes a problem when it compounds. See form 990-n for filing mechanics.

My status was revoked. How do I get it back?

You apply for reinstatement, you don't just file the missing returns and expect it to reverse itself. The process runs through Form 1023 (or Form 1023-EZ for smaller organizations) along with a reasonable cause statement, filed as if you're applying for exemption again. The IRS created a streamlined path for small organizations. Revenue Procedure 2014-11 lays out four reinstatement methods, and the one most booster clubs and PTOs use is "retroactive reinstatement" for organizations that were eligible to file the 990-N or 990-EZ. If you apply within 15 months of the revocation date (the later of the date on the revocation letter or the date your organization appears on the Auto-Revocation list) and meet the requirements, the IRS treats your exempt status as never having lapsed, meaning no gap-year filing obligations. ^[3] If you're past that 15-month window, you can still apply, but you'll typically need to show reasonable cause for the three consecutive missed years and reinstatement is generally only effective from the postmark date forward, not retroactively, unless you qualify under a different procedure in Rev. Proc. 2014-11. There's a filing fee. As of the IRS's current fee schedule, Form 1023-EZ costs $275 and the full Form 1023 costs $600; confirm current amounts on IRS.gov since fees do change. ^[4] Budget for the fee plus real time, this isn't a same-day fix even when everything goes smoothly.

Do I owe back taxes for the years I was revoked?

Maybe, and this is the part treasurers hate hearing. During the period your organization's exempt status was revoked, the IRS technically treats you as a taxable entity, which means income that would normally be exempt could be subject to corporate income tax, and any donations received during the gap may not have been tax-deductible for your donors. In practice, for a small booster club or PTO with modest revenue and standard program activity, this rarely turns into an actual tax bill, because most of what you're bringing in (concession sales for the team, membership dues, small fundraisers) doesn't generate taxable unrelated business income even outside exempt status. But this is exactly the kind of judgment call that depends on your specific numbers and activities, and it's not something to guess at. Confirm with the IRS and, if the dollar amounts are meaningful, a tax professional familiar with exempt organizations, whether you owe anything for the gap period. Don't assume silence from the IRS means you're clear.

Do I need to worry about my state too, more than the IRS?

Yes, and this is the piece treasurers miss most often. Federal tax-exempt status and state-level standing are two separate systems. Your state may require its own annual report, charitable solicitation registration renewal, or corporate annual report to your Secretary of State, independent of anything the IRS does. If your organization also holds a state charitable solicitation registration (common if you run raffles, run fundraising campaigns, or solicit donations), losing federal exempt status can trigger a review or hold on that registration too. Some states cross-reference the IRS Auto-Revocation list. Confirm requirements directly with your state charity office or attorney general's office, since rules and forms differ by state and change over time. Don't rely on federal reinstatement alone to fix everything; you may have a parallel state filing to catch up on.

What does a treasurer do, exactly?

A treasurer is the person responsible for a nonprofit organization's money and financial recordkeeping, and for most volunteer groups (boosters, PTOs, youth sports leagues) that job includes far more than just "holding the checkbook." What does a treasurer do in practice? At minimum: tracks income and expenses, reconciles the bank account monthly, prepares a budget or financial report for board meetings, keeps receipts and documentation organized, and makes sure required filings (like the 990-N) actually get submitted on time. What a treasurer does day-to-day is mostly bookkeeping and organization, not high finance. For a club specifically, the treasurer of a club also usually handles: collecting dues or fundraising proceeds, paying vendors (uniforms, equipment, tournament fees), keeping a ledger the whole board can review, and flagging when spending is off track. A good club treasurer job description also includes succession planning, meaning documentation clean enough that the next person (who often has zero nonprofit experience) can pick it up without starting from scratch. That's a big part of why missed filings happen in the first place: the prior treasurer's records were thin, and nobody caught the gap until the IRS letter (or the Auto-Revocation search) surfaced it.

How do I prevent this from happening again next year?

Put the filing deadline on a calendar that survives leadership turnover, more than in one person's head or inbox. The 990-N due date is the 15th day of the 5th month after your fiscal year ends, so for calendar-year organizations that's May 15 every single year, no exceptions, no extension form. Keep your EIN, prior filing confirmations, and login details for the IRS e-Postcard system somewhere the next treasurer can find them, not buried in a departed volunteer's personal email. A one-page handoff document (EIN, fiscal year end, filing history, bank info, state registration numbers) saves the next person hours and prevents exactly this kind of gap. This is the actual gap that treasurer kit builder content and similar state-specific resources exist to close: a lot of these lapses happen because the outgoing treasurer never wrote anything down, and the incoming one doesn't know the 990-N exists until it's already been three years.

What if I'm the new treasurer and just found this mess?

First, don't panic and don't hide it from your board. This is common. IRS data on the Auto-Revocation list runs into the hundreds of thousands of organizations nationally, most of them small volunteer groups exactly like yours. You are not the first PTO treasurer to discover three years of silence where filings should have been. Second, get the facts before you act: pull the EIN, check the Auto-Revocation list, and figure out exactly which years are missing. Third, decide your path: if you're not on the revocation list, just file the current year's 990-N and set up a reminder system. If you are on the list, start the reinstatement process (Form 1023-EZ or 1023, per the section above) rather than just filing catch-up 990-Ns, which won't undo the revocation on their own. Tell your board what you found and what the fix costs and takes. Boards generally respond well to "here's the problem, here's the fix, here's the cost" and poorly to surprises discovered a year later.

Is there a cheaper way to fix this myself?

Yes, for most small booster clubs and PTOs. If your organization qualifies for Form 1023-EZ (generally organizations projecting $50,000 or less in annual gross receipts and $250,000 or less in total assets, though confirm current eligibility limits on IRS.gov since they're subject to change), you can often file it yourself without hiring anyone. The form is short, filed online through Pay.gov, and the instructions walk through eligibility. Where people get stuck isn't the form itself, it's gathering the history: prior year financial summaries, board member list, EIN documentation, and articles of incorporation or bylaws if your state requires them. If your organization's records were already thin before the lapse, that reconstruction work is the real time cost, not the filing fee. If your situation is messier (large dollar amounts, unrelated business income questions, multiple entities, a state registration also in limbo) that's when paying an accountant or attorney who works with exempt organizations earns its cost. This isn't tax or legal advice, and nothing here guarantees a particular filing outcome or reinstatement approval; confirm your specific situation with the IRS and, if needed, a qualified professional.

Frequently asked questions

What happens if I forget to file the 990-N one year?

Nothing. The IRS does not penalize a single missed 990-N. The risk only appears if you miss three consecutive years, which triggers automatic revocation of tax-exempt status under IRC Section 6033(j). File the current year's 990-N and you're generally fine if this is your first miss.

How do I know if my organization's tax-exempt status was revoked?

Search the IRS Tax Exempt Organization Search tool's Auto-Revocation list by name or EIN. If your organization appears there, its exempt status was automatically revoked for missing three consecutive years of required filings, and you'll need to apply for reinstatement, more than catch up on filings.

What is Form 990?

Form 990 is the IRS's annual information return for tax-exempt organizations, reporting revenue, expenses, and governance details. Smaller organizations file simplified versions: the 990-N for gross receipts under $50,000, or the 990-EZ for mid-size organizations, instead of the full form.

What is the 990-N exactly?

The 990-N, or e-Postcard, is the shortest annual IRS filing for tax-exempt organizations with gross receipts of $50,000 or less. It's filed online in minutes and asks only for basic identifying details like EIN, address, and a gross receipts confirmation, with no financial statements attached.

How long do I have to fix a revoked tax-exempt status?

For streamlined retroactive reinstatement under Revenue Procedure 2014-11, apply within 15 months of the revocation date (or the date you appear on the IRS Auto-Revocation list) to have your exemption treated as never lapsed. Applying later is still possible but usually isn't retroactive.

Does missing the 990-N mean I owe back taxes?

Possibly, but not automatically. During any period your exempt status was revoked, income could technically be taxable and donations may not have been deductible. For most small booster clubs with modest, program-related revenue this rarely creates an actual tax bill, but confirm your specific situation with the IRS or a tax professional.

What does a treasurer do in a club?

A club treasurer tracks income and expenses, reconciles bank accounts, prepares financial reports for the board, handles dues and fundraising money, pays vendors, and makes sure required filings like the 990-N happen on time. In small nonprofits, the treasurer is usually the only person watching the full financial picture.

What is a 990 tax form used for?

It's used to report a tax-exempt organization's financial activity, governance, and program details to the IRS each year, keeping the organization's exempt status current. It's an informational disclosure, not a typical income tax return, since most exempt activity generates no income tax owed.

How much does it cost to reinstate revoked nonprofit status?

The IRS charges a filing fee for the reinstatement application: currently $275 for Form 1023-EZ or $600 for the full Form 1023, though fees change, so confirm current amounts on IRS.gov before filing. Budget time as well, since reconstructing missing records often takes longer than the form itself.

Can I just file the missing 990-N returns instead of reinstatement?

No, not if your status was already auto-revoked. Once revocation happens, filing the missed 990-N forms alone doesn't restore exempt status; you need to apply for reinstatement through Form 1023 or 1023-EZ, generally following the retroactive reinstatement procedure in Revenue Procedure 2014-11.

Does losing federal tax-exempt status affect my state registration too?

It can. State charitable solicitation registrations and corporate filings are separate from federal exempt status, but some states monitor the IRS Auto-Revocation list and may flag or suspend related state registrations. Confirm requirements with your state charity office or attorney general, since rules vary by state.

What does a treasurer of a club actually do day to day?

Day to day, a club treasurer reconciles the bank account, records deposits and expenses, keeps receipts organized, and answers board questions about available funds. Around key dates, that expands to preparing budgets, filing the 990-N, and handing off clean records to the next treasurer when leadership changes.

Sources

1. IRS, Automatic Revocation of Exemption: Organizations that fail to file for three consecutive years automatically lose their tax-exempt status, effective as of the third year's filing due date
2. IRS, Annual Electronic Filing Requirement for Small Exempt Organizations, Form 990-N (e-Postcard): 990-N eligibility threshold of $50,000 or less in gross receipts and the information required on the e-Postcard
3. IRS, Revenue Procedure 2014-11: Streamlined retroactive reinstatement procedures for small organizations, including the 15-month window for retroactive treatment
4. IRS, Tax Exempt Organization Search: Tool for searching the IRS Auto-Revocation list and checking current exempt status by name or EIN
5. IRS, Form 1023-EZ Eligibility Worksheet Instructions: Eligibility thresholds for using Form 1023-EZ, including gross receipts and total asset limits
6. IRS, Exempt Organizations Annual Reporting Requirements, Which Forms to File: 990-series filing due date of the 15th day of the 5th month after the organization's fiscal year end