Annual electronic notice

Form 990-N, the e-Postcard

The annual electronic notice for organizations whose gross receipts are normally $50,000 or less. There is no paper version; it can only be filed electronically.

Cost

$49.99

Due

May 15

calendar-year filers

Extension

None

990-N cannot be extended

Who files it

Most small 501(c) organizations: youth sports clubs, PTOs, community groups, fraternity and sorority chapters, veterans’ auxiliaries. Private foundations are not among them — a private foundation files Form 990-PF whatever its size.

What “normally $50,000 or less” means

It is an average, and which average the IRS applies depends on how long the organization has existed.

In its first tax year

It received, or was pledged, $75,000 or less.

Between one and three years old

It averaged $60,000 or less over its first two tax years.

Three years old or more

It averaged $50,000 or less over the three tax years ending with this one.

The three-year average includes the year being filed, not only the three before it.

What you need

• Your EIN
• Legal name and any other names the organization uses
• Mailing address and website, if any
• Name and address of a principal officer
• Confirmation that gross receipts are normally $50,000 or less

How long it takes

Under ten minutes, usually less, because we pre-fill the organization details from IRS records. The IRS acknowledges e-Postcards quickly, often the same day.

Cost

Authorized, not yet certified. We can’t send returns to the IRS yet, so nothing is charged. What this means

$49.99 per filing, charged only when you submit. Corrections and resubmissions after a rejection are free.