You must file 990-N if
- Your nonprofit earns $50,000 or less annually
- Your organization has IRS tax-exempt status
- Your nonprofit is active
Key rule
If your nonprofit normally has gross receipts under $50,000,
the IRS expects a 990-N filing every year.
Examples of organizations that must file
- Community charities
- School booster clubs
- Small foundations
- Animal rescue groups
- Local sports leagues
Who does NOT need to file 990-N
- Churches and church-affiliated organizations
- Government organizations
- Private foundations (they file different forms)
Why filing is critical
If a nonprofit fails to file for three consecutive years, the IRS automatically revokes its tax-exempt status.