Who is Eligible to File the 990-N e-Postcard?
Most small tax-exempt organizations whose annual gross receipts are normally $50,000 or less are eligible to file Form 990-N, commonly called the e-Postcard. It is a short annual notice that allows qualifying nonprofits to satisfy their IRS filing requirement without completing the more detailed Form 990-EZ or Form 990.
- Is my organization's EIN registered as tax-exempt?
- Has my organization filed the 990-N in the past?
- Does my organization normally receive less than $50,000 in annual revenue?
- has my organization averaged less than $50,000 in revenue over the last 3 filing years?
If you answered "Yes" to all of those questions, you most likely need to file again this year.
If you're unsure, Pro990 offers a free EIN search tool, as well as a free dashboard that you can use to view your organization's entire filing history. We welcome you to use this tool in order to determine your organization's filing requirements.
Eligibility is based primarily on your organization’s normal gross receipts, but certain organizations cannot file Form 990-N regardless of size. Private foundations, most Section 509(a)(3) supporting organizations, and certain political organizations generally must file a different Form 990-series return. Churches and some church-affiliated organizations may be exempt from annual filing altogether. The IRS provides a complete list of Form 990-N eligibility rules and exceptions.
How do I know if my organization is eligible?
Your organization will generally qualify to file Form 990-N if it is recognized as tax-exempt, has annual gross receipts that are normally $50,000 or less, and is not included in one of the IRS exceptions. Organizations covered by a parent organization’s group return may not need to file separately, so chapters and local affiliates should confirm their status with the parent organization before submitting a return.
It is also important to verify that the IRS has the correct tax period and filing requirement associated with your organization’s EIN. Being recognized as tax-exempt does not automatically eliminate the annual filing requirement. In most cases, eligible small nonprofits must submit Form 990-N every year to keep their tax-exempt status in good standing.
Revenue Threshhold for the 990-N
The Form 990-N revenue threshold is based on gross receipts normally totaling $50,000 or less per year. Gross receipts include the total amount received from all sources during the organization’s tax year before subtracting expenses. This may include donations, membership dues, fundraising proceeds, grants, event income, and other revenue.
Our Filing Threshold page offers more insight as to which form may be applicable to your organization.
The word “normally” is important because eligibility is not always determined by a single year alone. The IRS applies different averaging rules depending on how long the organization has existed. A nonprofit that receives slightly more than $50,000 in one unusual year may still qualify, while an organization that regularly exceeds the threshold will generally need to file Form 990-EZ or Form 990. The IRS Form 990-EZ instructions explain how normal gross receipts are calculated.
My Nonprofit Made $0 This Year. Do I Still Need to File?
Yes! If your nonprofit remains active and has an annual filing requirement, it generally must submit Form 990-N even if it received no donations, collected no dues, conducted no fundraising, or had no financial activity during the year. Form 990-N serves as an annual notice confirming that the organization still exists and remains within the applicable revenue threshold.
Failing to file because your organization had no income can place its tax-exempt status at risk. An organization that fails to submit a required Form 990-series return or notice for three consecutive years will generally have its tax-exempt status automatically revoked. Filing Form 990-N each year helps keep the organization compliant and prevents future officers from inheriting an avoidable filing problem.