How do I file a 990-N? step by step for treasurers

Last updated 2026-07-25

What is Form 990 and why does my club have to file something?

Form 990 is the annual information return that tax-exempt organizations file with the IRS. It's not an income tax return in the usual sense (most exempt orgs owe no tax), it's a disclosure document that tells the IRS, and the public, what your organization took in, spent, and did during the year ^[1]. There are several versions scaled to size. Form 990-N (called the e-Postcard) is for the smallest organizations, those with gross receipts normally $50,000 or less. Form 990-EZ covers organizations with gross receipts under $200,000 and total assets under $500,000. The full Form 990 is for anything bigger. Private foundations file 990-PF regardless of size ^[1]. If your booster club, PTO, or youth sports league has federal tax-exempt status (usually 501(c)(3) or 501(c)(4)) and brings in under $50,000 a year, you almost certainly file the 990-N. That's the vast majority of small parent-run groups. Read more on the form 990 basics if you're not sure which version applies to you, or check the general ^[990](/articles/treasurer-basics/990) overview. One thing that trips up new treasurers: even if your group has zero income for the year, or is dormant, you still have to file something annually as long as your exempt status is active. There's no minimum-activity exemption from the filing requirement itself.

How do I file a 990-N step by step?

The 990-N is filed entirely online through the IRS's e-Postcard system, not by mail, not through a paper form. Here's the actual sequence: 1. Go to the IRS website's Form 990-N filing page and find the link to the e-Postcard filing system (currently hosted through IRS.gov, which redirects to the filing portal) ^[2]. 2. Create an account or log in if you (or your club) already registered in a prior year. 3. Enter your organization's Employer Identification Number (EIN). This is not your bank routing number or your own Social Security number, it's the 9-digit number the IRS assigned your nonprofit. 4. Confirm your tax year (calendar year, or whatever fiscal year your bylaws set). 5. Enter eight basic pieces of information: legal name, any other names used, mailing address, website (if any), the name and address of a principal officer, confirmation that gross receipts are normally $50,000 or less, and a statement confirming the organization hasn't terminated ^[2]. 6. Review and submit. That's genuinely it. The IRS describes the form as requiring "eight basic pieces of information" and says most filers can complete it "in a matter of minutes" ^[2]. There's no fee. There's no attachment of financial statements. You're not uploading your bank ledger or your budget. Save a screenshot or the confirmation email once you submit. The IRS system doesn't always make it easy to find past filings later, and a new treasurer inheriting the books next year will thank you for leaving that confirmation in the files.

When is the 990-N due?

Your 990-N is due by the 15th day of the 5th month after the end of your organization's fiscal year ^[3]. For a calendar-year organization (fiscal year ending December 31), that's May 15 of the following year. If your club runs on a school-year fiscal calendar, say July 1 to June 30, your deadline is November 15. Check your bylaws or ask whoever set up your EIN what fiscal year the IRS has on file, because this is the single most common point of confusion for new booster treasurers who assume everything runs on the calendar year. There's no extension available for the 990-N specifically, and there's no late fee for filing it late (unlike the 990 and 990-EZ, which can carry penalties). But there's a much bigger consequence for missing it repeatedly, covered below.

What happens if I file the 990-N late, or miss it entirely?

There's no monetary penalty for filing a 990-N late, since it's an information-only postcard filing, not a tax return with a balance due ^[3]. That's the good news. The bad news: the IRS revokes tax-exempt status automatically if an organization fails to file the required return (990, 990-EZ, or 990-N) for three consecutive years. This is written directly into the tax code. As the IRS puts it, "Organizations that do not file for three consecutive years automatically lose their tax-exempt status" ^[4]. This isn't discretionary or something an agent decides case by case, it happens by operation of law under Internal Revenue Code section 6033(j) ^[5]. Once revoked, your donations are no longer tax-deductible to donors, and your organization may owe income tax on revenue it previously treated as exempt. Reinstating exempt status after revocation means filing Form 1023 or 1023-EZ again (essentially reapplying from scratch) and often paying a user fee, plus potentially back-filing returns for the lapsed years ^[6]. It's a real headache that can take months to untangle, and it's entirely avoidable with a 10-minute annual filing. If your organization already lost its status, the IRS maintains an Auto-Revocation List you can search to confirm the revocation date , and there's a streamlined retroactive reinstatement process for organizations that apply within 15 months of the revocation date, which waives some of the usual scrutiny ^[6].

How do I know if my organization even qualifies for the 990-N?

In existence 1 year or less	Received, or donors pledged, $75,000 or less in year 1
In existence 1 to 3 years	Average of first 2 years is $60,000 or less
In existence 3+ years	Average of prior 3 years is $50,000 or less	(Source: IRS Form 990-N instructions and eligibility rules [1].) So a club that had one unusually good fundraising year, say $58,000 from a big raffle or auction, doesn't automatically get bumped to the 990-EZ. It's the multi-year average that matters. If you're near the line, run the average yourself before assuming which form applies, and don't guess, because filing the wrong form (or none at all) is worse than spending 20 extra minutes confirming eligibility. See the 990-n and form-990-n pages for more on eligibility edge cases.

You qualify for the 990-N if your organization's gross receipts are normally $50,000 or less ^[1]. "Normally" is an IRS term with a specific meaning, more than last year's number. The IRS defines "normally" using averaging rules based on how long the organization has existed: | Organization's age | Threshold to still count as "normally $50,000 or less" |

What is a treasurer, and what does a treasurer do?

A treasurer is the officer responsible for an organization's money: tracking it, reporting on it, and keeping the books straight enough that anyone (the board, the IRS, a new treasurer next year) can follow what happened. In a booster club, PTO, or youth sports league, this is usually a volunteer parent, not an accountant, which is exactly why 990-N filing questions come up so often. What does a treasurer do in a club, practically? The job usually includes: - Opening and managing the bank account (and making sure it's more than one person's personal account, ever)

• Recording income and expenses, ideally in a simple ledger or spreadsheet, more than a shoebox of receipts
• Reconciling the bank statement monthly
• Preparing a treasurer's report for board meetings
• Filing the annual 990-N (or 990-EZ/990) with the IRS
• Handling any state charitable registration renewals, if your state requires them
• Managing cash handling for events (concessions, raffles, gate fees) with some kind of two-person count
• Keeping records for the next treasurer, because these roles turn over almost every year or two What does a treasurer of a club do that's different from a regular member? Signing authority and fiduciary responsibility. The treasurer is often the only person with legal authority to move money, which means the role carries real accountability, more than bookkeeping busywork. What does a club treasurer do day to day, versus what they do once a year? Day to day it's mostly bank reconciliation and expense tracking. Once a year it's the 990-N (or higher form), and possibly a state charity renewal. Those two rhythms, the constant small stuff and the annual filing deadline, are the two things new treasurers underestimate most.

Do I need my EIN before I can file, and how do I find it?

Yes, you need the organization's EIN (Employer Identification Number) to file a 990-N. Without it the filing system won't let you proceed, because the EIN is how the IRS matches your filing to your organization's existing exempt-status record. If you don't know your club's EIN, check these places first: a prior year's 990-N confirmation, the bank account paperwork used to open your nonprofit's checking account, old board meeting minutes, or the IRS's own Tax Exempt Organization Search tool, which lets you look up organizations by name . Don't apply for a new EIN if one already exists, since a duplicate EIN creates a mess that's genuinely hard to unwind (the IRS will end up with two records for what should be one organization). If your organization truly has no EIN yet, meaning it's never been recognized as tax-exempt at all, that's a different and bigger project (Form 1023 or 1023-EZ application, not a 990-N) and worth reading up on separately before you file anything.

What's the difference between 990-N, 990-EZ, and the full 990?

Form	Who files it	Gross receipts threshold	Cost to file	Where filed
990-N (e-Postcard)	Smallest orgs	Normally $50,000 or less	Free	Online only, IRS e-Postcard system
990-EZ	Small/mid orgs	Under $200,000 receipts, under $500,000 total assets	Free (no IRS fee)	Paper or e-file
990 (full)	Larger orgs	$200,000+ receipts or $500,000+ assets	Free (no IRS fee)	E-file required for most
990-PF	Private foundations	Any size	Free (no IRS fee)	E-file required	(Source: IRS "Which Form to File" guidance [1].) The practical difference for a booster club treasurer: the 990-N asks for eight facts and takes minutes. The 990-EZ asks for actual financial statement detail (revenue by category, expenses by category, a balance sheet snapshot) and takes real preparation time, sometimes a few hours if your books are clean, longer if they're not. The full 990 is a substantial document that most small parent-run groups will never need, unless the organization grows well past six figures in revenue. If you're on the fence about which one applies, the 990-tax-form and irs-form-990 pages walk through the thresholds in more detail.

Does the 990-N replace state filing requirements too?

No. The 990-N only satisfies your federal IRS filing obligation. Most states with charitable solicitation laws require separate registration and, often, an annual renewal filing with the state attorney general's office or secretary of state, regardless of what you file with the IRS. Requirements vary a lot by state, and by how much money you raise and whether you solicit donations from the public (as opposed to just member dues or ticket sales). Some states exempt small all-volunteer organizations from charitable registration; others don't. This is genuinely one of those "confirm with your state charity office" situations, because the thresholds and exemptions differ enough that a general rule would mislead you. Don't assume that because your 990-N filing is free and easy, your state paperwork is too. Some states charge registration or renewal fees and require a copy of your IRS determination letter or your 990-N confirmation as part of the state filing. Check your state's charity registration or attorney general's charitable organizations division directly before assuming you're covered.

What if my organization already lost its tax-exempt status?

First, confirm it actually happened. Search the IRS Tax Exempt Organization Search tool or the Auto-Revocation List, which shows the organization name, EIN, and effective revocation date . Don't take a rumor or an old board member's guess as fact, verify it directly. If status was revoked, the IRS offers streamlined retroactive reinstatement for small organizations (those eligible to file 990-N or 990-EZ) that apply within 15 months of the revocation date, using Form 1023-EZ or Form 1023 along with a reasonable-cause statement ^[6]. Miss that 15-month window and the process gets more involved, sometimes requiring a full reasonable-cause explanation regardless of organization size. This is also the point where a lot of volunteer treasurers get stuck, because reinstatement paperwork isn't intuitive and the IRS instructions assume some familiarity with exempt-org procedure. If you're rebuilding a lapsed filing history, a State-Personalized Treasurer Kit ($99 one-time) bundles the state-specific forms and a plain-language walkthrough so you're not piecing together IRS instructions and your state's charity office rules from scratch. It's not a substitute for an accountant if your situation is complicated, but it's built for exactly this kind of first-time, high-stakes filing moment.

What records should I keep after filing?

Keep the confirmation email or screenshot from the e-Postcard system, plus a copy of whatever numbers you used to confirm eligibility (a simple income summary showing you're under the $50,000 average). The IRS doesn't require you to submit financial statements with the 990-N, but you should be able to produce them if asked, and your successor treasurer will need them regardless. A reasonable retention approach: keep at least three years of filings and supporting numbers, since that's the window the IRS uses for the automatic revocation rule (three consecutive years of non-filing triggers revocation) ^[4]. Many small nonprofits keep everything indefinitely just because storage is free and disorganized handoffs are the actual risk, not disk space. When you hand the treasurer role to someone else, hand over the EIN, the login credentials or account info for the e-Postcard system, the last three years of filing confirmations, and a plain note about your fiscal year end date. That single packet solves 90% of the panic new treasurers feel when they inherit the books mid-year.

Frequently asked questions

What does a treasurer do?

A treasurer manages an organization's money: tracking income and expenses, reconciling bank statements, preparing financial reports for the board, and handling required filings like the IRS Form 990-N and any state charity renewals. In small volunteer groups it's usually the only officer with bank signing authority, which comes with real accountability.

What is a treasurer in a club or booster organization?

The treasurer is the officer, usually an elected volunteer position, responsible for the club's finances. That includes the bank account, the books, reporting to the board, and the annual IRS filing. It's distinct from the president or secretary roles because it carries direct financial and fiduciary responsibility.

What is Form 990?

Form 990 is the IRS's annual information return for tax-exempt organizations. It reports revenue, expenses, and activities to the IRS and the public. It comes in several versions scaled by size: the 990-N e-Postcard for the smallest orgs, 990-EZ for mid-size, the full 990 for larger organizations, and 990-PF for private foundations ^[1].

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

The 990-N (e-Postcard) is a simplified electronic-only filing for tax-exempt organizations with gross receipts normally $50,000 or less. It asks for eight basic facts and takes about 10 minutes, versus the full Form 990, which requires detailed financial statements and can take hours or professional help to prepare ^[1][2].

How much does it cost to file a 990-N?

Filing the 990-N is free. There's no IRS fee to submit the e-Postcard. The only costs involved are your own time (about 10 minutes) and, if applicable, separate state charity registration or renewal fees, which vary by state and are unrelated to the federal filing.

What happens if I miss the 990-N deadline one year?

Nothing severe happens for a single missed year, there's no monetary penalty for a late 990-N. The real risk is missing it three years in a row, which triggers automatic revocation of tax-exempt status under IRC section 6033(j) ^[4][5]. File as soon as you realize it's late rather than skipping the year entirely.

How do I find my organization's EIN to file the 990-N?

Check a prior year's 990-N confirmation, your bank's nonprofit account paperwork, old board minutes, or search the IRS Tax Exempt Organization Search tool by your organization's name ^[8]. Don't apply for a new EIN if one already exists; a duplicate creates a records mismatch that's hard to fix later.

What does a club treasurer do differently from other board members?

The treasurer typically holds bank signing authority and legal responsibility for accurate financial records, which other officers don't have. Day to day that means reconciling accounts and tracking transactions; annually it means filing the 990-N (or higher form) and any required state charity renewal.

Can I file a 990-N if my club had zero income this year?

Yes, and you still have to. The filing requirement applies annually to any organization with active tax-exempt status, regardless of whether it had income that year. A dormant year doesn't exempt you from filing; only losing exempt status entirely stops the requirement, and you don't want that to happen by accident.

What if my organization's gross receipts went over $50,000 one year?

Check the IRS's multi-year averaging rule before assuming you've outgrown the 990-N. Organizations in existence three or more years look at the average of the prior three years; if that average is still $50,000 or less, you can still file the 990-N even if one single year ran higher ^[1].

Do I need an accountant to file a 990-N?

Most volunteer treasurers can file it themselves; it's designed for that. It's eight fields, no financial statements attached, and takes about 10 minutes online. Consider professional help if you're unsure about your organization's gross receipts averaging, if status was already revoked, or if you suspect you actually need the 990-EZ instead.

What's the deadline to file the 990-N each year?

The 15th day of the 5th month after your organization's fiscal year ends. For a calendar-year organization that's May 15. For a July-to-June fiscal year (common for school-based groups), it's November 15. Confirm your organization's fiscal year end before assuming it's the calendar year ^[3].

Where do I actually go to file the 990-N online?

The IRS hosts the e-Postcard system, accessible through the Form 990-N page on IRS.gov. You need to register an account (or log in to an existing one) before entering your EIN and the eight required data points ^[2]. There's no paper form and no mail-in option for the 990-N.

Sources

1. IRS, "Annual Electronic Filing Requirement for Small Exempt Organizations, Form 990-N (e-Postcard)": 990-N eligibility (gross receipts normally $50,000 or less) and the multi-year averaging rules
2. IRS, "Annual reporting and filing": Filing deadline is the 15th day of the 5th month after the organization's fiscal year ends
3. IRS, "Automatic Revocation of Exemption": Organizations that fail to file for three consecutive years automatically lose tax-exempt status
4. 26 U.S.C. § 6033(j), Legal Information Institute, Cornell Law School: Statutory basis for automatic revocation after three consecutive years of non-filing
5. IRS, "Search for tax exempt organizations" (Auto-Revocation List): Tool to confirm whether an organization's exempt status was automatically revoked and the effective date
6. IRS, "Tax Exempt Organization Search": Tool to look up an organization's EIN and exempt status by name