Last updated 2026-07-24
TL;DR
The "990 postcard" is Form 990-N, the e-Postcard the IRS lets small nonprofits (gross receipts normally $50,000 or less) file instead of a full Form 990. It's free, filed online at irs.gov, and due by the 15th day of the 5th month after your fiscal year ends. Miss it three years running and the IRS auto-revokes your tax-exempt status.
what is the 990 postcard, exactly?
The "990 postcard" is nickname for Form 990-N, officially the Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required To File Form 990 or 990-EZ. It's not a paper postcard at all. It's a short online form, filed through the IRS website, that asks for maybe eight pieces of information: your EIN, tax year, legal name, address, confirmation your gross receipts are normally $50,000 or less, and a statement that you haven't terminated. The IRS created this option under the Pension Protection Act of 2006, which for the first time required small tax-exempt organizations (ones previously exempt from any annual filing) to tell the IRS they still exist. Before 2008, a tiny booster club or PTO with a few thousand dollars in the bank didn't have to file anything annually. That changed, and the e-Postcard is the light-touch version of "prove you're still here." If your organization's gross receipts run higher than $50,000, you don't get the postcard option. You'd file the longer Form 990-EZ or the full Form 990 instead, depending on your revenue tier. Confirm the current thresholds with the IRS before you file, since they've shifted before and could again.
what does a treasurer do, and why does this filing land on them?
A treasurer is the person responsible for an organization's money: tracking income and expenses, reconciling the bank account, keeping records, and making sure the group meets its legal and financial obligations. In a booster club, PTO, or youth sports league, that almost always includes the annual IRS filing, because nobody else on the board is watching for it. What does a treasurer of a club do day to day? Deposit checks and cash from fundraisers, pay vendors and reimburse volunteers, keep a ledger the board can actually read, and report a budget-to-actual picture at meetings. What does a club treasurer do that's less visible? Renew the state charitable registration if required, track 1099s for paid coaches or contractors, and file the group's annual return with the IRS, whether that's the 990-N postcard or a longer form. So when people ask "what does a treasurer do in a club" or "what do treasurers do" more broadly, the honest answer is this: they're the compliance backstop. Boards change every year or two. Treasurers are often the only continuous institutional memory a small nonprofit has, which is exactly why so many groups lose their tax-exempt status when a treasurer resigns and nobody picks up the thread.
what is Form 990 (and how is it different from the postcard)?
| 990-N (e-Postcard) | Gross receipts normally ≤ $50,000 | 8 data fields, online only, no financials reported | |
|---|---|---|---|
| 990-EZ | Gross receipts < $200,000 and total assets < $500,000 | Multi-page form, summarized financials | |
| 990 (full) | Gross receipts ≥ $200,000 or total assets ≥ $500,000 | Full financials, schedules, compensation disclosure | Confirm the current dollar thresholds with the IRS, since these figures can be adjusted. Most small booster clubs, PTOs, and youth sports groups fall into the 990-N tier. That's why "the postcard" and "the 990" get used almost interchangeably by volunteer treasurers even though they're technically different forms in the same family. See [990](/articles/treasurer-basics/990) for the broader filing family and irs form 990 for how the full version works if your group has grown past the postcard tier. |
Form 990 is the IRS's annual information return for tax-exempt organizations, the document larger nonprofits file to report revenue, expenses, executive compensation, program activities, and governance practices. The IRS describes it as the return organizations use to "provide the IRS with the information required by section 6033" [1]. There are really three tiers, and which one applies depends on your gross receipts and total assets. | Form | Who files it | Rough complexity |
who qualifies to file the 990-N instead of the full 990?
You generally qualify for the 990-N if your organization's gross receipts are normally $50,000 or less. The IRS defines "normally" using an averaging rule: for an organization in its first year, receipts of $75,000 or less qualify; for an organization in years one and two, average annual receipts of $60,000 or less over that period qualify; for organizations three years or more old, the average over the most recent three years must be $50,000 or less [2]. A few organization types are not eligible for the e-Postcard regardless of size, including private foundations and section 509(a)(3) supporting organizations, which have their own filing requirements [2]. Churches and certain church-affiliated organizations are generally exempt from annual filing altogether, so they neither need the postcard nor the full 990 in most cases, though this is a spot to confirm with the IRS if your group has any religious affiliation. One wrinkle that trips up booster clubs: if you're a chapter or "unit" operating under a parent organization's group exemption, the parent may handle a group return, or you may need to confirm separately whether you file your own 990-N. Ask whoever manages your affiliation before assuming either way.
how do you actually file the 990-N e-Postcard?
You file Form 990-N entirely online, through the IRS's e-Postcard filing system, which is now integrated at irs.gov [3]. There's no paper option and no way to mail this one in. Here's the walkthrough: 1. Have your EIN ready. If you don't know your organization's EIN, you can't file, and hunting it down (old bank statements, prior tax filings, the state charity registration) is the most common delay. 2. Go to the IRS's e-Postcard filing page and register or sign in. 3. Confirm your organization's legal name matches IRS records exactly. Nicknames and "doing business as" names cause rejected filings. 4. Enter your tax year. Most school-year-based booster clubs run July 1 to June 30, but confirm your actual fiscal year, since it drives your due date. 5. Confirm gross receipts are normally $50,000 or less. 6. Confirm the organization hasn't terminated or gone out of business. 7. Submit. You'll get an on-screen confirmation, and it's worth saving a screenshot or PDF for your files, since the IRS's own system is the only real proof you filed. The whole thing takes most treasurers under 15 minutes once they have the EIN in hand. There's no fee. If you're setting up a new treasurer's binder or transition packet, this is a natural companion to whatever raffle license or state charity renewal paperwork you're also tracking; a state-personalized packet like BoosterLedger's $99 Treasurer Kit Builder bundles the 990-N steps with your specific state's charity office contacts and renewal calendar, but you can absolutely do this filing yourself for free directly on irs.gov.
when is the 990-N due?
Form 990-N is due by the 15th day of the 5th month after your organization's accounting period ends [3]. For a calendar-year organization (Jan 1 to Dec 31), that's May 15 of the following year. For a July-to-June fiscal year, common among school-affiliated booster clubs, that's November 15. There's genuinely no extension available for the e-Postcard, unlike the full 990 which can get a 6-month extension via Form 8868. If you file late, there's no monetary penalty for a single late 990-N, which surprises a lot of treasurers. The real danger isn't a fine, it's accumulation: miss it enough times and you lose your status entirely (see next section). Mark the due date somewhere durable, more than in one treasurer's personal calendar. Boards turn over. A shared organizational calendar, or a note in the group's bylaws packet, survives a treasurer resignation better than anyone's memory does.
what happens if you don't file for three years in a row?
The IRS automatically revokes your tax-exempt status if you fail to file the required annual return or notice (990, 990-EZ, or 990-N) for three consecutive years. This is a hard rule under section 6033(j) of the Internal Revenue Code, added by the Pension Protection Act of 2006, and the IRS is explicit that it's automatic: "the law requires the IRS to revoke the tax-exempt status of any organization that fails to file required Form 990-series returns or notices for three consecutive years" [4]. There's no warning letter that says "you're about to lose it," and there's no appeal on the merits, since the statute leaves the IRS no discretion. Once revoked, your organization owes income tax on its revenue like any taxable entity, loses the ability to tell donors their gifts are deductible, and (this is the part that actually panics most treasurers) shows up publicly on the IRS's Tax Exempt Organization Search as revoked, which local sponsors and school districts absolutely will notice. Getting reinstated means filing Form 1023 (or 1023-EZ if you qualify) again, essentially reapplying for exemption, and possibly paying the user fee a second time. The IRS does offer streamlined retroactive reinstatement for small organizations that apply within 15 months of revocation and have not had their exemption previously auto-revoked [5], but that's a paperwork project measured in weeks, not the ten minutes the original 990-N would have taken.
how do you check if your organization already got auto-revoked?
Search your organization's name or EIN on the IRS Tax Exempt Organization Search tool, which lists organizations whose exemption has been automatically revoked for failure to file [6]. This is the single most useful five-minute check for any new treasurer taking over an existing group's books. If your group shows up on that list, don't panic and don't ignore it either. You'll need to work through reinstatement, likely starting with Form 1023 or 1023-EZ, and you should confirm the current process and fees directly with the IRS, since procedures and fee amounts get updated. Some state charity offices also require proof of active federal exemption to keep a state registration current, so a lapsed federal status can cascade into a state compliance problem too; confirm with your state charity office what they require if you're mid-revocation. This is also the first thing worth checking during any handoff between treasurers, before you assume the prior person filed anything at all.
what does a treasurer do beyond the annual filing?
The 990-N is one line item on a longer list. What does a treasurer do overall? Broadly: manage cash, keep records, report to the board, and stay ahead of the calendar of deadlines that keep a small nonprofit in good standing. A reasonably complete list for a booster club or PTO treasurer: - Reconcile the bank account monthly, more than at year-end.
- Track income by source (concessions, raffle tickets, sponsorships, membership dues) so you can answer "where did the money come from" without digging through a shoebox.
- Issue receipts for donations over $250, since donors need written acknowledgment from the organization to claim the deduction under IRS rules.
- File the 990-N, 990-EZ, or full 990 depending on gross receipts.
- Renew any state charitable solicitation registration, if your state requires one; confirm with your state charity office or attorney general's office, since requirements vary widely by state.
- Track any state raffle or gaming license renewal, if the group runs raffles.
- Maintain a simple set of internal controls: two signers on large checks, someone other than the treasurer reviewing bank statements, receipts kept for reimbursements. What does a treasurer do in a club that's smaller and more informal, like a 15-family carpool booster group? Honestly, most of the same things, just at smaller scale. The IRS doesn't care how informal your group feels; if you have an EIN and filed for exemption, the filing obligations apply regardless of size.
does a small booster club or PTO really need to file anything at all?
Yes, almost certainly, if your organization has an EIN and was granted (or applied for) federal tax-exempt status. The $50,000 gross receipts threshold determines which form you file, not whether you file at all. The one real exception: if your group has never applied for federal tax-exempt recognition and doesn't have an EIN used for that purpose, the 990-N doesn't apply to you, because you're not in the IRS's exempt organizations system in the first place. Some very small, informal parent groups operate this way, often folded under a school district's own tax status rather than as a separate 501(c)(3). If you're not sure which situation your group is in, that's worth sorting out early, since it changes everything downstream: whether donors can deduct gifts, whether you need a 990-N, and whether a state raffle license application will even accept you as an eligible organization. Confirm your group's exempt status and EIN situation with the IRS before assuming either way.
990-N vs 990-EZ vs full 990: which one do you actually file?
| Gross receipts normally $50,000 or less | 990-N (e-Postcard) | Online only, irs.gov | |
|---|---|---|---|
| Gross receipts under $200,000, assets under $500,000 | 990-EZ | Paper or e-file | |
| Gross receipts $200,000+ or assets $500,000+ | Form 990 (full) | E-file generally required | |
| Private foundation, any size | Form 990-PF | E-file generally required | A quick real-world note: a lot of youth sports leagues and PTOs sit right around that $50,000 line because of one big fundraiser (a gala, a golf tournament, a magazine sale) that pushes receipts over the edge in a good year and back under it the next. That's exactly why the IRS uses a rolling average instead of a single year's number, so one strong fundraiser doesn't yank you into full 990 territory the following year. See 990 tax form and form 990-n for more on the mechanics of each tier. |
Run the numbers on your average gross receipts over the last three years, then match to the table below. If you're near a threshold, or your receipts jumped because of one unusually good fundraiser, don't guess; confirm the specific rule with the IRS, since a single large one-time gift or grant can push you into a higher filing tier. | Situation | Form to file | Where to file |
Frequently asked questions
what does a treasurer do?
A treasurer manages an organization's money: tracking income and expenses, reconciling bank accounts, keeping records, reporting to the board, and handling required filings like the IRS 990-N or 990-EZ. In a booster club or PTO, the treasurer is usually the only person tracking annual compliance deadlines, which makes the role bigger than just bookkeeping.
what is a treasurer?
A treasurer is the officer or volunteer responsible for an organization's finances, including cash handling, record keeping, budgeting, and regulatory filings. In small nonprofits like booster clubs and PTOs, the treasurer is typically an elected board position with legal responsibility for accurate financial reporting to the IRS and, in some states, a charity registration office.
what do treasurers do?
Treasurers deposit and track income, pay bills and reimburse volunteers, reconcile bank statements, prepare budget reports for the board, and file required annual returns like Form 990-N. They also typically manage renewal deadlines for state charitable registrations or raffle licenses if the organization runs gaming fundraisers.
what is form 990?
Form 990 is the IRS's annual information return for tax-exempt organizations, used to report revenue, expenses, and governance information under Internal Revenue Code section 6033. Depending on gross receipts and assets, an organization files the full Form 990, the shorter Form 990-EZ, or the Form 990-N e-Postcard [1].
what does a treasurer do in a club?
In a club setting (booster club, PTO, youth league), the treasurer collects dues and fundraiser proceeds, pays vendors and coaches, keeps a ledger the board can review, and files the group's annual IRS return. They're often the sole person maintaining continuity when board members rotate out yearly.
what does a club treasurer do?
A club treasurer handles day-to-day money management (deposits, reimbursements, reconciliation) plus annual compliance tasks: filing Form 990-N or 990-EZ with the IRS, renewing any state charity registration, and tracking raffle or gaming license renewals if the club runs those fundraisers.
what is a 990 tax form?
A 990 tax form is the family of IRS annual information returns tax-exempt organizations file: Form 990 (full), Form 990-EZ (mid-size), and Form 990-N (the e-Postcard for organizations with gross receipts normally $50,000 or less). Which one you file depends on your organization's size, not a choice you make freely.
what is the 990?
"The 990" usually refers broadly to the IRS's annual reporting requirement for tax-exempt organizations, covering the full Form 990, Form 990-EZ, and Form 990-N. Most small booster clubs and PTOs use the term loosely even when they technically qualify for and file only the 990-N postcard version.
what does a treasurer of a club do?
The treasurer of a club is responsible for all financial recordkeeping, cash handling controls, budget reporting to the board, and required government filings, most commonly the IRS Form 990-N. They also typically handle bank account signers, reimbursement approvals, and any state-level charity or raffle license renewals.
how much does it cost to file the 990 postcard?
Filing Form 990-N costs nothing. There is no IRS fee for the e-Postcard, unlike the user fees charged for applying for exemption (Form 1023 or 1023-EZ) or for reinstatement after auto-revocation. Confirm current reinstatement fees with the IRS, since those figures change.
can you file the 990-N late?
Yes, there's no monetary penalty for filing a single 990-N late, and no extension process exists for it either, since it's not a tax return in the traditional sense. The real risk is cumulative: fail to file for three consecutive years and the IRS automatically revokes your tax-exempt status under section 6033(j) [4].
do I need my EIN to file Form 990-N?
Yes, you need your organization's EIN (Employer Identification Number) to file the e-Postcard; there's no way to file without it. If a prior treasurer didn't pass it along, check old bank statements, IRS correspondence, or your state charity registration filings, which usually list it.
what if my organization already got auto-revoked?
Check the IRS Tax Exempt Organization Search tool to confirm revocation status [6]. If revoked, you'll need to file for reinstatement, generally Form 1023 or 1023-EZ, and may qualify for streamlined retroactive reinstatement if you apply within 15 months of the revocation date and haven't been auto-revoked before [5].
Sources
- IRS, About Form 990: Form 990 is used to provide the IRS with information required by section 6033
- IRS, Annual Electronic Filing Requirement for Small Exempt Organizations, Form 990-N (e-Postcard): gross receipts thresholds and averaging rule for e-Postcard eligibility, and which organization types cannot file it
- IRS, e-file for Charities and Non-Profits: Form 990-N is filed online only and due by the 15th day of the 5th month after the accounting period ends
- IRS, Automatic Revocation of Exemption: the IRS automatically revokes exemption for organizations that fail to file required 990-series returns for three consecutive years
- IRS Revenue Procedure 2014-11, Streamlined Retroactive Reinstatement: organizations applying within 15 months of revocation and not previously auto-revoked may qualify for streamlined retroactive reinstatement
- IRS, Tax Exempt Organization Search: the IRS maintains a public search tool listing organizations whose exemption was automatically revoked
- Pension Protection Act of 2006, Public Law 109-280, Section 1223: the Pension Protection Act of 2006 created the annual electronic filing requirement for small tax-exempt organizations and the three-year automatic revocation rule
- 26 U.S.C. 6033, Returns by exempt organizations: the statutory filing requirement for tax-exempt organizations, including the annual notice requirement for small organizations under subsection (i) and automatic revocation under subsection (j)