Form 990-N: Electronic Notice (e-Postcard) for Tax-Exempt Organizations
A simple electronic notice filed by the smallest tax-exempt organizations (gross receipts normally $50,000 or less) to maintain their tax-exempt status.
Overview
IRS Form 990-N, commonly called the "e-Postcard," is the annual information return filed by the smallest tax-exempt organizations to notify the IRS that they are still operating and still qualify for tax-exempt status. Unlike the full Form 990 or the abbreviated Form 990-EZ, the 990-N is not a return in the traditional sense — it is an electronic-only notice that collects a handful of basic data points and requires no financial statements or detailed schedules. Congress created this filing requirement as part of the Pension Protection Act of 2006, largely because the IRS had no way of knowing whether small exempt organizations were still active or had quietly dissolved.
The form exists within the broader framework of IRC § 6033, which governs annual reporting obligations for tax-exempt organizations. Prior to the 990-N requirement, organizations with gross receipts below the filing threshold were completely exempt from any annual reporting obligation, meaning thousands of dormant or defunct organizations remained on the IRS's exempt-organization rolls indefinitely. The e-Postcard solved this by creating a lightweight, no-cost compliance mechanism that keeps the IRS's Exempt Organizations database current without imposing a meaningful administrative burden on volunteer-run community groups, small charities, and local clubs.
Although the 990-N asks for almost no financial information, it carries a serious consequence for non-filers: an organization that fails to file for three consecutive years will have its tax-exempt status automatically revoked by operation of law. Reinstatement is possible but requires a formal application and, in most cases, payment of a user fee. For the 2026 tax year (filed in 2027), organizations should verify their gross receipts threshold eligibility before filing — those that have grown beyond the threshold must file Form 990-EZ or Form 990 instead.
Who Files This Form?
An organization must file Form 990-N if it is recognized as tax-exempt under IRC § 501(a) — most commonly under § 501(c)(3), but also applicable to many other 501(c) categories — and its gross receipts are normally $50,000 or less. The IRS defines "normally" using a three-year averaging rule: for an organization that has existed for at least three years, gross receipts are considered "normal" based on the average of the current year and the two preceding years. Newer organizations use a shorter lookback period.
Certain organizations are specifically excluded from using the 990-N even if they fall below the gross receipts threshold. Private foundations (regardless of size) must file Form 990-PF. Supporting organizations described in IRC § 509(a)(3) are required to file Form 990 or 990-EZ. Section 527 political organizations have their own separate filing requirements. Churches and certain church-affiliated organizations are generally not required to file any annual return at all — including the 990-N — though some choose to file voluntarily.
Organizations that are part of a group exemption may be able to satisfy their filing obligation through the group's central organization, but only if the central organization's annual filing explicitly covers the subordinate. Subordinates that are not included must file individually.
An important edge case: if an organization's gross receipts have been below $50,000 but it recently received a large one-time gift or grant that pushed the current year over the threshold, the averaging rule may still allow 990-N filing — but the organization should calculate carefully and consider whether 990-EZ is required. Most CPA firms advise erring on the side of filing the more complete return when the threshold is borderline, to avoid questions later.
Key Fields
Employer Identification Number (EIN)
The organization's nine-digit EIN, which must match exactly what the IRS has on file. Using an incorrect or transposed EIN is one of the most common reasons an e-Postcard submission is rejected or credited to the wrong organization. Verify the EIN against the IRS determination letter before filing.
Tax Year
The beginning and ending dates of the organization's fiscal year being reported. Many small nonprofits use a calendar year (January 1 – December 31), but organizations with non-calendar fiscal years must enter their actual year-end dates. The due date shifts accordingly — always the 15th day of the fifth month after the fiscal year ends.
Legal Name and Mailing Address
The organization's legal name exactly as it appears in IRS records, along with its current mailing address. If the organization has changed its name or address since its last filing or determination letter, it should update IRS records separately; the 990-N itself does not serve as a formal change-of-address or change-of-name notification.
Name and Address of Principal Officer
The name and address of the person currently serving as the organization's principal officer — typically the president, executive director, or treasurer. This person is the IRS's contact point if questions arise. The address can be the organization's address rather than the officer's personal home address.
Website Address
The organization's public website URL, if it has one. This field is optional — organizations without a website simply leave it blank or enter 'N/A.' It helps the IRS maintain an accurate public record in the Tax Exempt Organization Search database.
Confirmation That Gross Receipts Are $50,000 or Less
The single most substantive question on the form: a checkbox or confirmation that the organization's gross receipts are normally $50,000 or less. If this cannot be truthfully confirmed, the organization cannot file 990-N and must file 990-EZ or 990 instead. This is not merely a self-reported figure — if the IRS discovers the threshold was not met, the filing may be treated as incomplete.
Organization's Tax-Exempt Status
A confirmation that the organization is still operating under its recognized tax-exempt status. If an organization has terminated operations, it should not simply skip filing — it should complete a final return (or final 990-N) and check the box indicating it has terminated, which flags the record for removal from active status.
Termination or Significant Disposition of Assets Indicator
The e-Postcard asks whether the organization has terminated or gone out of business during the tax year, or whether it has undergone a significant disposition of its net assets. A 'yes' answer signals to the IRS that more detailed reporting (on Form 990 or 990-EZ) may be required for the termination year, even for an otherwise small organization.
Filing Deadlines
15th day of 5th month after fiscal year end (May 15 for calendar year)
No penalty for late filing, but automatic revocation of exempt status for 3 consecutive years of non-filing.
Step-by-Step Instructions
- 1
Confirm eligibility: Before starting, calculate the organization's average gross receipts using the IRS's 'normally' test. If the average over the applicable period exceeds $50,000, stop and file Form 990-EZ or Form 990 instead. Also confirm the organization is not a private foundation, supporting organization, or political organization, which have separate filing requirements.
- 2
Gather required information: Collect the organization's EIN (from the IRS determination letter), exact legal name, current mailing address, fiscal year start and end dates, the name and address of the current principal officer, and the website address if applicable.
- 3
Access the IRS filing system: The 990-N is filed exclusively online through IRS-authorized e-filing platforms. Navigate to the IRS's designated e-Postcard submission site (accessible via the IRS Exempt Organizations page) or use an IRS-authorized third-party software provider that supports 990-N submissions.
- 4
Create or log in to an account: Most e-filing platforms require the organization to create a login tied to its EIN. If the organization has filed before, use the existing account credentials. For first-time filers, allow extra time to set up the account and verify organizational details.
- 5
Complete the online form: Enter each required data field — EIN, tax year dates, legal name, address, principal officer information, website, and gross receipts confirmation. Answer the termination question accurately. Review every field for typos, especially the EIN and fiscal year dates.
- 6
Review and submit: Use the platform's review screen to verify all entries before submitting. Confirm the fiscal year end date, as this is the field most often entered incorrectly for non-calendar-year organizations. Once submitted, the system will generate a confirmation or acknowledgment — save or print this for the organization's records.
- 7
Record retention: Although the 990-N itself contains minimal data, note the confirmation number and submission date in the organization's compliance calendar. The IRS recommends retaining acknowledgment records for at least three years. Update the organization's officer and address information with the IRS separately if anything has changed since the prior year.
- 8
Verify posting to IRS database: Within a few weeks of filing, verify that the submission appears in the IRS's Tax Exempt Organization Search tool under the organization's EIN. This confirms the IRS processed the filing and the organization's exempt status remains active in the public database.
Common Mistakes to Avoid
Filing 990-N when the organization's gross receipts exceed $50,000.
Always calculate the gross receipts average before choosing which form to file. Organizations that are growing should track their rolling three-year average annually and upgrade to Form 990-EZ or 990 in the year the threshold is crossed.
Missing the filing deadline because the organization doesn't realize the due date shifts for non-calendar fiscal years.
The deadline is always the 15th day of the fifth month after the fiscal year ends — for a June 30 fiscal year end, that's November 15. Build the organization's correct deadline into a compliance calendar at the start of each year.
Assuming that because there is no monetary penalty for late filing, missing the deadline is harmless.
Three consecutive years of non-filing results in automatic revocation of exempt status, which is costly and time-consuming to reverse. Treat the 990-N with the same urgency as any other compliance deadline.
Entering the wrong EIN, causing the filing to be credited to the wrong organization or rejected entirely.
Always verify the EIN against the original IRS determination letter or the organization's CP 575 notice before submitting. Do not rely on memory or informal records.
Failing to file a final 990-N when the organization has dissolved or terminated operations.
Even if the organization ceased operations during the year, it should file a final e-Postcard and indicate termination. This properly closes the IRS record and prevents future non-filing revocation notices from being generated.
Assuming a group exemption covers all subordinates without verifying inclusion.
Confirm with the central organization whether the subordinate is explicitly listed in the group's annual filing. If not, the subordinate must file its own 990-N independently to maintain its exempt status.
Frequently Asked Questions
If an organization fails to file any required annual return — including Form 990-N — for three consecutive years, the IRS will automatically revoke its federal tax-exempt status. After revocation, the organization must reapply for recognition of exemption (typically using Form 1023 or 1023-EZ) and pay the applicable user fee. Donors who made contributions after the revocation date may also lose their charitable deduction, depending on timing and good-faith reliance rules.
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