Data
990-N filers by state
995,494 small tax-exempt organizations are listed by the IRS as Form 990-N filers. 69.1% are up to date, and 39,881 (4.0%) have missed their two most recent e-Postcards, so their next deadline decides whether they keep their exemption. Hawaii, Nevada and Georgia have the highest shares two years behind; California has the most filers.
IRS data as published October 12–13, 2026. Counts only; no organization is named. Download the CSV.
Share of 990-N filers two years behind, by state
Organizations whose two most recent past-due e-Postcards are missing from the IRS record, as a share of the state's 990-N filers. Hover or tap a bar for the counts.
- Hawaii5.3%
- Nevada5.0%
- Georgia4.8%
- California4.7%
- Louisiana4.7%
- District of Columbia4.6%
- New Jersey4.6%
- Arkansas4.5%
- Florida4.4%
- Maryland4.4%
- Illinois4.4%
- North Carolina4.4%
- Delaware4.3%
- Arizona4.2%
- Massachusetts4.2%
- Colorado4.2%
- Texas4.2%
- Kentucky4.1%
- Missouri4.1%
- Virginia4.1%
- Michigan4.1%
- Alaska4.0%
- Alabama4.0%
- Rhode Island3.9%
- Maine3.8%
- Idaho3.8%
- Tennessee3.8%
- Oklahoma3.8%
- New Mexico3.7%
- Washington3.7%
- Ohio3.7%
- New York3.6%
- Pennsylvania3.6%
- Mississippi3.6%
- West Virginia3.5%
- Indiana3.3%
- South Carolina3.3%
- Utah3.3%
- Connecticut3.3%
- Kansas3.3%
- Minnesota3.3%
- Oregon3.1%
- Vermont3.1%
- Wisconsin3.0%
- Nebraska3.0%
- Wyoming2.9%
- New Hampshire2.9%
- North Dakota2.8%
- Montana2.7%
- South Dakota2.6%
- Iowa2.0%
The full table
| State | 990-N filers | Up to date | One year behind | Two years behind | June 30 year end |
|---|---|---|---|---|---|
| Alaska | 2,656 | 71.7% | 14.7% | 107 (4.0%) | 15.8% |
| Alabama | 14,272 | 70.4% | 13.9% | 570 (4.0%) | 8.6% |
| Arkansas | 8,804 | 68.9% | 15.3% | 394 (4.5%) | 12.3% |
| Arizona | 17,019 | 67.7% | 14.6% | 721 (4.2%) | 12.6% |
| California | 97,594 | 65.1% | 16.5% | 4,625 (4.7%) | 13.7% |
| Colorado | 17,856 | 68.9% | 15.2% | 754 (4.2%) | 12.5% |
| Connecticut | 11,425 | 73.4% | 13.7% | 378 (3.3%) | 19.8% |
| District of Columbia | 6,035 | 60.7% | 16.1% | 279 (4.6%) | 7.2% |
| Delaware | 4,419 | 64.5% | 15.0% | 189 (4.3%) | 11.9% |
| Florida | 57,831 | 68.1% | 13.4% | 2,567 (4.4%) | 9.1% |
| Georgia | 34,322 | 63.4% | 16.2% | 1,657 (4.8%) | 8.8% |
| Hawaii | 4,804 | 66.3% | 17.3% | 253 (5.3%) | 11.4% |
| Iowa | 18,614 | 84.3% | 8.4% | 379 (2.0%) | 9.2% |
| Idaho | 5,759 | 71.3% | 14.5% | 217 (3.8%) | 11.8% |
| Illinois | 36,642 | 70.1% | 14.8% | 1,625 (4.4%) | 13.6% |
| Indiana | 22,807 | 70.4% | 13.6% | 764 (3.3%) | 14.6% |
| Kansas | 8,989 | 74.8% | 13.2% | 297 (3.3%) | 14.1% |
| Kentucky | 12,026 | 71.6% | 13.1% | 499 (4.1%) | 17.4% |
| Louisiana | 12,939 | 65.5% | 15.1% | 602 (4.7%) | 10.2% |
| Massachusetts | 19,965 | 68.4% | 16.4% | 845 (4.2%) | 18.4% |
| Maryland | 22,424 | 68.2% | 14.9% | 995 (4.4%) | 15.0% |
| Maine | 5,458 | 76.8% | 13.1% | 208 (3.8%) | 16.0% |
| Michigan | 29,599 | 68.6% | 15.4% | 1,200 (4.1%) | 12.0% |
| Minnesota | 19,621 | 74.6% | 14.1% | 639 (3.3%) | 12.5% |
| Missouri | 21,299 | 71.1% | 14.7% | 880 (4.1%) | 15.8% |
| Mississippi | 9,341 | 71.3% | 14.4% | 332 (3.6%) | 8.9% |
| Montana | 6,509 | 77.2% | 12.8% | 175 (2.7%) | 10.2% |
| North Carolina | 31,875 | 67.5% | 13.8% | 1,409 (4.4%) | 15.1% |
| North Dakota | 3,269 | 76.0% | 12.1% | 92 (2.8%) | 13.9% |
| Nebraska | 7,962 | 77.9% | 11.9% | 237 (3.0%) | 11.2% |
| New Hampshire | 4,855 | 77.5% | 12.1% | 139 (2.9%) | 19.2% |
| New Jersey | 26,356 | 65.3% | 15.8% | 1,213 (4.6%) | 14.0% |
| New Mexico | 5,492 | 73.5% | 12.9% | 204 (3.7%) | 13.8% |
| Nevada | 7,561 | 62.6% | 16.6% | 380 (5.0%) | 10.0% |
| New York | 53,428 | 69.7% | 15.9% | 1,937 (3.6%) | 13.2% |
| Ohio | 40,362 | 72.7% | 13.5% | 1,476 (3.7%) | 11.7% |
| Oklahoma | 11,527 | 70.6% | 14.4% | 433 (3.8%) | 12.4% |
| Oregon | 13,600 | 75.4% | 12.4% | 426 (3.1%) | 16.2% |
| Pennsylvania | 37,978 | 71.6% | 14.2% | 1,366 (3.6%) | 14.1% |
| Rhode Island | 3,175 | 72.3% | 14.4% | 125 (3.9%) | 15.7% |
| South Carolina | 16,829 | 56.9% | 12.2% | 558 (3.3%) | 11.2% |
| South Dakota | 3,792 | 76.3% | 13.0% | 98 (2.6%) | 9.6% |
| Tennessee | 22,259 | 59.7% | 11.5% | 837 (3.8%) | 28.3% |
| Texas | 82,155 | 66.9% | 14.6% | 3,439 (4.2%) | 10.2% |
| Utah | 7,368 | 72.1% | 13.7% | 244 (3.3%) | 15.5% |
| Virginia | 29,076 | 69.7% | 14.3% | 1,188 (4.1%) | 15.9% |
| Vermont | 3,436 | 76.7% | 13.8% | 106 (3.1%) | 16.2% |
| Washington | 21,732 | 72.7% | 13.4% | 797 (3.7%) | 12.6% |
| Wisconsin | 21,013 | 76.3% | 13.2% | 626 (3.0%) | 16.9% |
| West Virginia | 6,295 | 73.9% | 12.8% | 220 (3.5%) | 23.3% |
| Wyoming | 3,442 | 71.0% | 13.9% | 100 (2.9%) | 19.7% |
| Territories and military addresses | 1,628 | 57.4% | 14.7% | 80 (4.9%) | 6.6% |
| All | 995,494 | 69.1% | 14.4% | 39,881 (4.0%) | 13.3% |
The CSV also has, per state, organizations with nothing on record, the “three or more missed but not on the revocation list” group, and every type of organization still on the IRS revocation list.
How we counted
- Sources: the IRS Exempt Organizations Business Master File, the Form 990-N (e-Postcard) filings file and the automatic revocation list, all from the IRS's bulk data downloads, as published October 12–13, 2026.
- 990-N filers: organizations the IRS lists with the 990-N filing requirement (code 02) that aren't on the revocation list.
- Last filing: the later of the latest e-Postcard and the latest return in the Business Master File. Tax years are labeled by the year the fiscal year began, as the IRS does.
- Behind: measured against each organization's own most recent past-due tax year as of October 15, 2026, using its own fiscal year end. “Two years behind” means the two most recent past-due e-Postcards are missing.
- Limits: filings from the weeks before publication may not appear yet, so “one year behind” is slightly high. Organizations with no filing on record are counted separately, because most are new or covered by a group return.
- State: the organization's mailing address in the IRS file. Territories and military addresses are grouped as one row. 521 organizations with no U.S. state in the file are left out, which is why the national total here is slightly below the 996,015 we cite elsewhere.
Want to see one organization's record? The status checker reads the same IRS data for any EIN. Behind on your own filing? See two years behind on Form 990-N.
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