Last updated 2026-08-14
TL;DR
Form 990-N (the e-Postcard) is the annual IRS filing for tax-exempt organizations with gross receipts normally $50,000 or less. It's free, done online through the IRS's e-Postcard system, takes about 10 minutes, and is due by the 15th day of the 5th month after your organization's fiscal year ends. Miss it three years running and the IRS automatically revokes your exempt status.
What is Form 990-N?
Form 990-N, officially the "Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required To File Form 990 or 990-EZ," is the shortest annual filing the IRS offers to nonprofits. It's not really a form in the traditional sense. You don't download a PDF or mail anything. You log into an IRS system, answer eight questions, and submit. The IRS created it specifically for small organizations, the kind that run on a shoebox of receipts and a volunteer treasurer, not a finance department. If your booster club, PTO, or youth sports league brings in $50,000 or less a year in gross receipts, you're very likely a 990-N filer [1]. Here's the thing people get wrong constantly: 990-N is not optional just because your group is small. Every tax-exempt organization has to file something with the IRS every year, even if it made zero income. The IRS states plainly that "most tax-exempt organizations, other than churches, are required to file an annual return" and that organizations with gross receipts normally $50,000 or less can satisfy this by filing the e-Postcard [1]. Skip it, and the silence doesn't protect you. It triggers automatic revocation after three consecutive years of nonfiling [2].
What is the 990 tax form, and how is it different from the 990-N?
| 990-N (e-Postcard) | Smallest orgs | Normally $50,000 or less | |
|---|---|---|---|
| 990-EZ | Small/mid orgs | Gross receipts under $200,000 AND total assets under $500,000 | |
| 990 (full) | Larger orgs | Gross receipts $200,000+ OR total assets $500,000+ | |
| 990-PF | Private foundations | Any amount, different rules apply | Most booster clubs, PTOs, and small youth sports leagues land in the 990-N bucket. But "gross receipts" is a specific term. It means total money that came in before you subtract expenses, not net profit. A club that grosses $60,000 from concessions, raffle tickets, and registration fees but nets only $8,000 after costs is still over the $50,000 line and needs to look at 990-EZ instead of 990-N. If you're not sure which bucket you're in, run your last three years of gross receipts (not net) and average them. The IRS uses a rolling average test for this, not a single-year snapshot, which trips people up when they have one unusually big fundraiser year [1]. |
"Form 990" is really a family of forms, not one document, and which version your organization files depends almost entirely on how much money moved through your accounts that year. Here's the breakdown the IRS uses [1][3]: | Form | Who files it | Gross receipts threshold |
Who has to file Form 990-N?
You have to file 990-N if your organization is tax-exempt under Section 501(c) (or recognized as tax-exempt in some other way) and your gross receipts normally run $50,000 or less per year [1]. "Normally" is the operative word. The IRS looks at averages over multiple years, not one snapshot. For an organization in its first year, gross receipts of $75,000 or less counts as "normally $50,000 or less." For an organization in its first two years, average annual gross receipts of $60,000 or less over that stretch qualifies. After that, the IRS averages the current year with the two years right before it [1]. A few groups are exempt from filing anything at all, mainly churches and certain church-affiliated organizations [1]. Almost no booster club, PTO, or youth sports group falls into that carve-out, so don't assume you're off the hook just because you're small. One wrinkle that catches new treasurers off guard: your organization needs an Employer Identification Number (EIN) to file 990-N, even if you have no employees and never plan to. If the group before you never got one, or lost track of it, you'll need to find it or apply for a new one through the IRS before you can file anything [4].
How do you actually file Form 990-N?
You file 990-N through the IRS's online e-Postcard system, not through paper mail and not through a separate account you had to set up years ago. As of the current filing process, organizations file through the IRS website using an ID.me login or an existing IRS online account [5]. The information you need is short: your organization's legal name, any other names it uses, its mailing address, its EIN, the tax year, confirmation that gross receipts are $50,000 or less, and a statement that the organization hasn't terminated [1]. You'll also need to name a principal officer. Most treasurers who've done this before report it takes 10 to 15 minutes once you have your EIN and prior-year info handy. There's no fee. There's no paper copy to keep other than the confirmation screen, which you should screenshot or save as a PDF for your files, because the IRS doesn't mail you anything back. If your organization has never filed before, or if the person who filed last year is gone and nobody wrote down the login details, this is exactly the kind of thing worth building into a handoff packet before the next treasurer inherits the same scramble.
What does a treasurer do?
A treasurer is the person legally and practically responsible for an organization's money: tracking it, reporting on it, and making sure the group stays in good standing with the IRS and any state charity regulators. In a volunteer group like a booster club or PTO, the treasurer usually is the entire finance department. Day to day, what does a treasurer do? The job breaks into a few real buckets: - Keeping the books: recording income (dues, concessions, fundraiser proceeds, sponsorships) and expenses (uniforms, equipment, venue fees) in some kind of ledger, even a simple spreadsheet.
- Bank reconciliation: matching the checkbook or online banking to what the ledger says, monthly at minimum.
- Reporting: giving the board or membership a regular financial snapshot, usually at meetings.
- Compliance filings: this is where 990-N lives. The treasurer (or whoever inherits the job) is usually the one who has to notice the deadline and actually file.
- Cash handling: concession stands, raffle ticket sales, and car washes all generate cash that needs a count, a deposit, and a paper trail. What does a treasurer do that's different from a bookkeeper? Mostly, judgment calls. A bookkeeper records transactions. A treasurer decides whether the group can afford new equipment, whether a raffle needs a state license, and whether the numbers look right before they go in front of parents at the annual meeting.
What does a club treasurer do differently from a corporate one?
What does a treasurer of a club do that's different from, say, a corporate CFO? Scale and formality, mostly. A club treasurer for a 40-family booster group isn't running audits or managing a controller. But the core duties are the same shape, just smaller. What does a club treasurer do specifically? In practice: - Tracks membership dues or registration fees as they come in.
- Manages a checking account, sometimes a savings account for reserves.
- Handles reimbursements for coaches or volunteers who front costs.
- Prepares a simple budget for the season or school year.
- Files the annual 990-N (or 990-EZ, depending on size) so the group keeps its tax-exempt status.
- Often handles state-level filings too, like annual charity registration renewals, which are separate from anything the IRS requires. What do treasurers do when the group runs a raffle or a big fundraiser? They usually have to check whether the state requires a raffle license or charitable gaming permit, separate from any federal filing. That's a state law question, not an IRS one, and it varies enormously by state, so confirm with your state charity office or attorney general before selling a single ticket. A lot of clubs treat the treasurer job as a rotating volunteer position, which is exactly why so many groups lose track of filings. The person who knew the EIN and the login moves on, and the new person starts from zero.
What happens if you miss the 990-N deadline?
Missing one year isn't a crisis. Missing three years in a row is, because federal law requires the IRS to automatically revoke the tax-exempt status of any organization that fails to file its required annual return or notice for three consecutive years [2]. The relevant law is the Pension Protection Act of 2006, which added this automatic revocation rule; the IRS explains that "the law requires the IRS to revoke the tax-exempt status of any organization that does not file required Form 990-series returns or notices for three consecutive years" [2]. There's no penalty notice, no warning letter that triggers immediate action, no grace period beyond the three-year window itself. Once revoked, the organization shows up on the IRS's public Tax Exempt Organization Search as revoked, loses its exemption from federal income tax, and, notably, any donations made to it during the revoked period aren't tax-deductible for donors. For a group that solicits donations from parents or local businesses, that last part matters a lot. Getting reinstated means filing Form 1023 or 1023-EZ (or the appropriate application for your exemption type) again, along with all the back 990-N or 990-EZ filings you missed, and paying whatever user fee applies to the reinstatement application [6]. The IRS does offer streamlined retroactive reinstatement for small organizations that file within 15 months of the revocation date, which is worth checking if you're in this position [6].
How do you check if your organization's tax-exempt status was already revoked?
The IRS keeps a public, searchable list called the Tax Exempt Organization Search (TEOS) that shows current exemption status, filed 990s, and any automatic revocations [7]. If you're taking over as treasurer and you're not sure whether the last person kept up with filings, this is the first place to look, before you do anything else. Search by the organization's name or EIN. If the status shows "Automatically Revoked," you'll also see the revocation date, which tells you how far back you need to file to catch up. A lot of new treasurers assume that if the group has a bank account and has been operating fine, the tax status must be intact. Those two things are unrelated. A revoked organization can keep cashing checks and paying vendors for years without anyone noticing, until a parent asks for a donation receipt, or the school district asks for proof of exempt status to waive a facility fee, and the paperwork isn't there. If you find your group has been revoked, don't panic and don't guess at next steps. Confirm the exact reinstatement path with the IRS directly, since the process (streamlined retroactive reinstatement versus a full new application) depends on how long ago the revocation happened and your gross receipts history [6].
What's a smart filing routine for a volunteer treasurer?
The single biggest reason booster clubs get auto-revoked isn't complexity, it's forgetting. Nobody sits down and decides not to file. The deadline just passes quietly in the middle of a busy season, and by the time anyone remembers, it's a year late. A few habits fix this almost completely: - Write the actual due date on a real calendar, more than "sometime in the fall." The 990-N is due by the 15th day of the 5th month after your fiscal year ends [1]. A group with a June 30 fiscal year-end, common for school-affiliated clubs, has a filing deadline of November 15.
- File as early as your books allow. There's no benefit to waiting until the deadline, and early filing gives you a buffer if the online system is acting up or you can't find the EIN.
- Save the confirmation. Screenshot it, save the PDF, and put it somewhere the next treasurer will actually find it, not buried in one person's personal email.
- Build a handoff document. When you leave the role, whoever takes over needs the EIN, the fiscal year-end date, the login method, and last year's confirmation, at minimum. This is exactly the gap the Treasurer Kit is built to close: a $99 one-time, state-personalized packet with your filing calendar, the forms and thresholds specific to your state, and a handoff template so the next volunteer doesn't start from zero. It's not a substitute for actually filing, but it's the difference between hunting for the EIN in a shoebox and having it written down.
What is Form 990 used for beyond just IRS compliance?
Form 990 (in any of its versions) isn't only a compliance chore. It's also the main public window into how a tax-exempt organization spends its money, because 990s filed with the IRS become public records, searchable by anyone through the Tax Exempt Organization Search tool [7]. That means a parent, a school board member, or a local reporter can, in theory, look up your booster club's 990-EZ or full 990 (990-N filers don't disclose financial details, just the basic info) and see revenue, expenses, and officer names. For groups filing the fuller forms, this transparency is part of why some larger booster organizations choose to file a full 990 voluntarily even when they'd qualify for 990-N, because donors and school administrations sometimes ask for more detail than the e-Postcard provides. For most small clubs sticking with 990-N, this transparency angle matters less day to day, but it's worth knowing that your organization's basic filing status, whether current or revoked, is one search away from anyone who wants to check. Read more about the full 990 form and how it differs from the postcard version, or see the details on irs form 990 reporting requirements if your group is approaching the $200,000 threshold.
State filings: don't confuse 990-N with what your state requires
Filing 990-N satisfies your federal IRS obligation. It does nothing for state-level requirements, which is a distinction that trips up almost every new treasurer at some point. Most states with charitable solicitation laws require separate registration and annual renewal for nonprofits that raise money from the public, run raffles, or solicit donations. These filings go to a state charity office or the state attorney general's charities bureau, not the IRS, and the forms, fees, and deadlines are completely different from the federal 990-N. If your club runs a raffle, sells raffle tickets, or does any kind of charitable gaming, check with your state's gaming control board or attorney general's office about licensing before you sell a single ticket. Some states require a permit even for a single school raffle; others exempt small nonprofit fundraisers under a certain dollar threshold. This varies enough state to state that there's no honest single answer here, so confirm the current rule with your state charity office or attorney general directly. The safest approach: treat federal (IRS) and state (charity office/AG) filings as two entirely separate checklists, each with its own deadline calendar, and don't assume completing one covers the other.
Frequently asked questions
What is Form 990-N?
Form 990-N, also called the e-Postcard, is the shortest annual IRS filing for tax-exempt organizations with gross receipts normally $50,000 or less. It's filed entirely online, takes about 10 minutes, and requires basic information like your EIN, mailing address, and confirmation the organization hasn't shut down. There's no fee and no paper version [1].
What is Form 990?
Form 990 is the general term for the IRS's series of annual information returns for tax-exempt organizations. Which version you file (990-N, 990-EZ, 990, or 990-PF) depends on your gross receipts and total assets. It's how the IRS, and the public, tracks a nonprofit's finances and confirms it's still operating and still eligible for tax-exempt status [1][3].
What is the 990 tax form used for?
It's an annual information return, not an income tax return in the usual sense, since most exempt organizations don't owe federal income tax. It reports revenue, expenses, and activities to the IRS and, for the fuller versions, becomes a public record searchable through the IRS Tax Exempt Organization Search [7].
Who is required to file Form 990-N?
Any tax-exempt organization with gross receipts normally $50,000 or less, unless it's a church or certain church-affiliated group specifically exempted from filing [1]. First-year organizations qualify if receipts are $75,000 or less; two-year-old organizations qualify with a two-year average of $60,000 or less [1].
What does a treasurer do in a nonprofit or club?
A treasurer tracks income and expenses, reconciles bank accounts, reports finances to the board or members, handles cash from fundraisers and dues, and manages IRS and state compliance filings like Form 990-N. In small volunteer groups, the treasurer is usually the entire finance function, more than a record-keeper.
What does a club treasurer do that a regular member doesn't?
A club treasurer has legal and financial responsibility the general membership doesn't: signing off on the books, filing annual returns with the IRS, managing the bank account, and often being the one named contact for state charity registration or raffle licensing questions.
How much does it cost to file Form 990-N?
Nothing. Form 990-N has no filing fee. It's filed through the IRS's free online e-Postcard system. If your organization later needs to apply for reinstatement after an automatic revocation, that separate application does carry a user fee [6].
What happens if a nonprofit doesn't file Form 990-N for three years?
The IRS automatically revokes its tax-exempt status. This is a legal requirement under the Pension Protection Act of 2006, not a discretionary penalty, and it applies to any required 990-series filing missed for three consecutive years [2].
How do I know which 990 form my organization should file?
Check your average gross receipts over the last three years and your total assets. Under $50,000 in gross receipts normally means 990-N; under $200,000 in receipts and under $500,000 in assets generally means 990-EZ; above either threshold generally means the full Form 990 [1][3].
Can I file Form 990-N late?
Yes, there's no late penalty for a single missed year the way there can be with other tax forms, but you have to file eventually and you must not miss three consecutive years or your status gets automatically revoked. File as soon as you realize you missed one.
Where do I file Form 990-N?
Through the IRS's online e-Postcard system, accessed via an IRS online account or ID.me login on irs.gov [5]. There's no paper filing option and no mailing address for it.
Does filing Form 990-N cover my state charity registration too?
No. Form 990-N only satisfies a federal IRS requirement. Most states with charitable solicitation laws require separate registration and renewal filings with a state charity office or attorney general, and raffle or gaming licenses are a separate state matter entirely. Confirm with your specific state office.
How do I check if my organization's tax-exempt status was revoked?
Search the organization's name or EIN in the IRS Tax Exempt Organization Search (TEOS) tool at irs.gov. It shows current status and, if applicable, the automatic revocation date, which tells you how far back you'll need to file to fix it [7].
Sources
- IRS, "Annual Electronic Filing Requirement for Small Exempt Organizations - Form 990-N (e-Postcard)": 990-N eligibility, gross receipts thresholds, filing content, and first/second-year averaging rules
- IRS, "Automatic Revocation of Exemption": three consecutive years of nonfiling triggers automatic revocation under the Pension Protection Act of 2006
- IRS, "Which Forms Do Exempt Organizations File": gross receipts and asset thresholds distinguishing 990-N, 990-EZ, and full 990
- IRS, "Apply for an Employer Identification Number (EIN) Online": organizations need an EIN to file Form 990-N even with no employees
- IRS, "e-Postcard (Form 990-N) filing system access": 990-N is filed through an online IRS system requiring an ID.me or IRS online account login
- IRS, "Applying for reinstatement of exemption after automatic revocation": reinstatement requires reapplying and can use streamlined retroactive process within 15 months, with a user fee
- IRS, "Tax Exempt Organization Search": public search tool shows exemption status, filed returns, and revocation dates