If you manage a small nonprofit, you may have heard of Form 990-N, also known as the e-Postcard. This simple, annual filing is a critical compliance requirement for most small tax-exempt organizations. Even if your organization had no financial activity during the year, you must file to maintain your tax-exempt status.
What Is Form 990-N (e-Postcard)?
Form 990-N is the IRS’s electronic annual notice for small tax-exempt organizations. It was created to simplify reporting for nonprofits whose gross receipts are normally $50,000 or less. Unlike the more detailed Form 990 or Form 990-EZ, the e-Postcard does not require financial statements or program details. Instead, it collects basic identifying information to confirm your organization’s continued existence.
Key things to know:
- Electronic Only: It must be filed online; the IRS does not accept paper versions.
- Gross Receipts: This is the total amount received from all sources during the year, without subtracting costs or expenses.
- Zero Activity: Filing is required even if the organization had no income or expenses for the year.
Who Must File Form 990-N?
The type of return you file depends on your organization’s financial size. The IRS uses a tiered system to determine which form is appropriate:
| If Gross Receipts are… | And Total Assets are… | File This Form: |
| Normally $50,000 or less | N/A | Form 990-N (e-Postcard) |
| Under $200,000 | Under $500,000 | Form 990-EZ |
| $200,000 or more | $500,000 or more | Form 990 |
What does “normally $50,000 or less” mean?
The IRS averages your receipts over time to determine eligibility:
- Organizations 3+ years old: Averaged $50,000 or less over the last three tax years.
- Organizations 1–3 years old: Averaged $60,000 or less during each of the first two years.
- New organizations (1 year or less): Received (or have pledges for) $75,000 or less in the first year.
Who Cannot File Form 990-N?
Even if they meet the $50,000 threshold, certain organizations are ineligible for the e-Postcard and must file more detailed forms:
- Private Foundations (must file Form 990-PF).
- Supporting Organizations (Section 509(a)(3)).
- Section 527 Political Organizations.
- Churches and certain government entities (these are generally exempt from filing altogether).
What Information Is Required?
The e-Postcard is straightforward and requires only eight items:
- Employer Identification Number (EIN)
- Tax Year (calendar or fiscal)
- Legal Name and mailing address
- Any other names the organization uses (DBA)
- Name and address of a principal officer
- Website address (if applicable)
- Confirmation that annual gross receipts are $50,000 or less
- Termination statement (only if the organization is going out of business)
When and How to File
- Due Date: Form 990-N is due by the 15th day of the 5th month after the close of your tax year. For example, if your tax year ends December 31, your deadline is May 15.
- How to File: You must use the IRS’s online portal. Note that you cannot file before your tax year officially ends.
- Authentication: As of 2026, the IRS requires users to sign in via modernized authentication platforms (like ID.me) to access the filing system.
Note: Unlike other 990 forms, there is no late-filing penalty for Form 990-N, but you cannot request an extension.
Why Filing Matters (The “Three-Year Rule”)
The IRS requires every tax-exempt organization to file annually to prove it is still active. If you fail to file for three consecutive years, your tax-exempt status is automatically revoked by law.
The consequences of revocation are severe:
- Taxable Status: Your organization becomes a taxable entity and must file corporate tax returns.
- Donor Impact: Donors can no longer claim tax deductions for their contributions.
- Grant Eligibility: Most grant-makers will not fund an organization that has lost its status.
- Reinstatement: To get your status back, you must reapply from scratch, pay a new user fee, and undergo the full application process.
Unrelated Business Income (UBI)
If your nonprofit earns $1,000 or more from a business activity that is not related to its exempt mission, you must also file Form 990-T. This is required in addition to your 990-N and ensures you pay tax on that specific income.
Final Thoughts
Form 990-N is a small task that protects a huge asset: your nonprofit’s legal standing. Taking ten minutes once a year to file the e-Postcard ensures your mission stays secure and your donors stay confident.
