Annual Electronic Filing Requirement for Small Tax Exempt Organizations
- Form 990-N (e-Postcard).
FORM 990 N E-Post Card
Annual Electronic Filing Requirement for Small Tax Exempt Organizations - Form 990-N (e-Postcard).
Small tax-exempt organizations whose gross receipts are normally $25,000 or less may be required to electronically submit Form 990-N, also known as the e-Postcard.
The Pension Protection Act of 2006 added this filing requirement to ensure that the IRS and potential donors have current information about the organization.
The first e-Postcards are due in 2008 for tax years ending on or after December 31, 2007. The e-Postcard is due every year by the 15th day of the 5th month after the close of your tax year.
To file go to http://epostcard.form990.org. You must fill the form out electronically and file electronically, There is no paper form.
You will need the following:
- Employer identification number
- Tax Year
- Legal name and mailing address
- Name and address of a principal officer
- Web site address if you have one
- Confirmation that gross receipts are normally $25,000 or less
Gregory A. Villanova, Secretary-Treasurer
