Last updated 2026-07-25
TL;DR
If your nonprofit's gross receipts are normally $50,000 or less, you file the IRS Form 990-N (e-Postcard) annually, for free, through the IRS website. New York doesn't have its own version of the 990-N, but most NY nonprofits also owe a separate annual filing to the Attorney General's Charities Bureau, which is where treasurers most often get tripped up.
What is the 990-N and who has to file it?
The 990-N, also called the e-Postcard, is the shortest annual filing the IRS offers to tax-exempt organizations. It's for small nonprofits, groups whose gross receipts are normally $50,000 or less per year. The IRS defines "normally" using a rolling average over one, two, or three years depending on how long your organization has existed [1]. You don't attach financial statements. You don't list officers' salaries or program expenses. You answer eight data fields online: your organization's legal name, any other names used, mailing address, website (if you have one), EIN, tax year, confirmation that gross receipts are $50,000 or less, and a statement that the organization hasn't dissolved [1]. It takes most treasurers under ten minutes once they have the EIN and prior-year filing info in hand. This is different from full Form 990 or 990-EZ, which require actual financial detail and are for organizations above the $50,000 threshold. If your booster club or PTO brought in more than $50,000 in gross receipts this year, the 990-N option disappears. You owe a 990-EZ or full 990 instead.
What is Form 990, and how is it different from the 990-N?
| 990-N | Gross receipts normally ≤ $50,000 | 8 basic data fields, online only | |
|---|---|---|---|
| 990-EZ | Gross receipts < $200,000 AND total assets < $500,000 | Summarized income/expense/balance sheet | |
| 990 (full) | Gross receipts ≥ $200,000 OR total assets ≥ $500,000 | Full financial statements, program service detail | Most booster clubs, PTOs, and small youth sports nonprofits land in the 990-N tier. A concession stand, a few fundraisers, some uniform sales, and you're often under $50,000 in gross receipts even with decent activity. But a group running a big raffle, a golf tournament with sponsorships, or holding a building fund can cross that line fast. Check your actual gross receipts (not net) before assuming you qualify for the 990-N. See our explainer on 990 tax form requirements for the EZ and full versions. |
Form 990 is the IRS's annual information return for tax-exempt organizations. It's not a tax bill; most 501(c)(3) groups owe no income tax on mission-related revenue. It's disclosure: the IRS (and the public, since 990s are posted online) wants to see your revenue, expenses, balance sheet, and who ran the organization that year. There are three tiers, and which one you file depends on gross receipts and total assets: | Form | Who files it | What it requires |
Does New York State have its own version of the 990-N?
No. New York does not have a state equivalent of the 990-N. The 990-N is purely a federal IRS filing tied to your organization's federal tax exemption. There's no New York State "e-Postcard." What New York does have is a separate registration and annual filing requirement through the Attorney General's Charities Bureau, and that's where a lot of new treasurers get confused. If your organization solicits donations in New York State (which most PTOs and booster clubs technically do, even through a bake sale flyer or a GoFundMe shared with parents), you may need to register with the Charities Bureau under Article 7-A of the Executive Law and the EPTL (Estates, Powers and Trusts Law) [2]. Small organizations can sometimes qualify for an exemption from registration. Organizations that don't intend to raise or receive more than $25,000 in gross contributions during a fiscal year, and didn't use a professional fundraiser, may qualify for an EPTL exemption; separate, similar thresholds apply for the Article 7-A exemption [3]. But "may qualify" isn't "automatically qualify." You generally still have to file the exemption request or confirm your status. Confirm the current thresholds and exemption paperwork with the New York Attorney General's Charities Bureau before assuming your group is off the hook.
How do I actually file the 990-N?
You file the 990-N through the IRS's own online system, not through a third-party tax site (though some tax software resellers will try to charge you for what's a free filing). Go to the IRS Form 990-N (e-Postcard) page and follow the link to the filing system [1]. You'll need to register for an IRS login (the IRS moved 990-N filing behind Login.gov credentials a few years back), and you'll need your organization's EIN. If you're the incoming treasurer and don't have the prior filer's login access, you register fresh. That's fine. The EIN, not the login, is what identifies your organization to the IRS. Have these ready before you start: - Employer Identification Number (EIN)
- Legal name and mailing address exactly as registered with the IRS
- Tax year (calendar year, or your fiscal year if different)
- Website URL, if the organization has one (you can enter "N/A" if not)
- Confirmation that gross receipts are $50,000 or less There's no cost to file. If anyone tells you there's a required fee for the 990-N itself, that's a red flag; some commercial preparers charge a service fee, but the IRS doesn't charge to file it [1].
When is the 990-N due, and what happens if I miss it?
Your 990-N is due on the 15th day of the 5th month after your organization's tax year ends. For a calendar-year organization (tax year ending December 31), that's May 15 [1]. If your fiscal year ends June 30 (common for school-affiliated groups), your deadline is November 15. Here's the part that catches treasurers off guard: there's no penalty for filing the 990-N a little late, on its own, in a single year. But there absolutely is a consequence for missing it three years running. The IRS states plainly: "Organizations that fail to file required 990 series returns or notices for three consecutive years automatically lose their tax-exempt status" [4]. That's automatic. No warning letter arrives first in most cases. You find out when a donor's accountant asks for your determination letter and it doesn't come back valid, or when your bank starts asking questions about tax status. There's no way to request an extension on a 990-N specifically, because there's nothing to extend. It's not a return with tax due; it's a notice. File it whenever you remember, as long as it's before you hit three consecutive missed years.
My organization got auto-revoked. What now?
If the IRS revoked your tax-exempt status for missing three years of 990-N filings, you're not automatically shut down as an organization, but you've lost your tax-exempt status retroactively to the original filing due date. That means any income during the gap is technically taxable, and donors can't count donations made during the revoked period as tax-deductible. The fix is filing for reinstatement, more than catching up on the missed 990-Ns. The IRS's Revenue Procedure 2014-11 lays out the reinstatement paths, including a streamlined retroactive reinstatement for small organizations that were eligible to file the 990-N or 990-EZ and apply within 15 months of the revocation date [5]. You'll refile Form 1023 or 1023-EZ (the exemption application) along with the required user fee, and check the box or attach the statement claiming the streamlined process if you qualify. Check the IRS Tax Exempt Organization Search tool to see if your organization shows up on the Auto-Revocation List before assuming the worst, or before assuming everything's fine [6]. It's searchable by name and EIN, and it's the fastest way to confirm your actual status without guessing.
What does a treasurer do, exactly?
A treasurer is the person responsible for tracking, safeguarding, and reporting an organization's money. In a booster club, PTO, or youth sports nonprofit, that usually means: keeping the checkbook or bank account reconciled, recording income from fundraisers and dues, paying approved expenses, preparing a budget or financial report for meetings, and making sure required tax filings (like the 990-N) actually get submitted. What a treasurer does not typically do, unless the bylaws say otherwise, is unilaterally decide how money gets spent. That's usually a board decision. The treasurer's job is accuracy and accountability: knowing where every dollar came from, where it went, and being able to show that to the board, the membership, and (if it ever comes to it) the IRS or state charity regulator. In smaller clubs, the treasurer role often absorbs bookkeeping, banking, tax filing, and sometimes fundraising compliance (raffle permits, sales tax on concessions) all at once. That's a lot for one volunteer, which is why handoff documentation matters so much when treasurers rotate out.
What does a club treasurer do differently from a corporate one?
A club or PTO treasurer works with volunteer labor, part-time attention, and (usually) a much smaller budget than a corporate treasurer, but the underlying responsibilities are similar in shape: cash control, recordkeeping, reporting, and compliance. What's genuinely different: club treasurers usually handle cash directly (concession stand receipts, raffle ticket sales, membership dues collected at a table), which means physical cash-handling controls matter more than they would for someone managing wire transfers. Club treasurers also tend to be the sole financial officer, without a finance department backing them up, so mistakes don't get caught by a second set of eyes unless the board builds that in deliberately (a second signer on the bank account, a receipt-count witness at fundraisers, a monthly report to the full board). A club treasurer of a youth sports team, PTO, or booster group typically: - Opens and maintains the bank account (usually requiring two signers)
- Records every deposit and expense in a ledger or simple accounting software
- Reconciles the bank statement monthly
- Prepares a treasurer's report for board or general meetings
- Files the 990-N (or 990-EZ) annually
- Tracks any required state charity registration
- Keeps receipts and documentation for at least 3 years (longer is safer) None of this requires an accounting degree. It requires consistency and a habit of writing things down the same way every time.
What is Form 990 used for, if my organization is too small to owe tax?
Most 501(c)(3) organizations owe no federal income tax on mission-related revenue, so people sometimes assume the annual filing is pointless paperwork. It isn't. Form 990, in any of its versions (990-N, 990-EZ, or full 990), is what keeps your tax-exempt status active. It's also public record. Donors, grant-making foundations, and sometimes school districts will check whether your organization is in good standing with the IRS before writing a check or approving a partnership. The IRS's Tax Exempt Organization Search tool lets anyone pull up your filing history and revocation status [6]. A lapsed filing history is a visible red flag to a foundation program officer deciding whether to fund you. For a PTO or booster club, the 990-N specifically exists because Congress recognized that requiring small volunteer-run groups to file the same detailed 990 as a hospital system or university foundation made no sense. The Pension Protection Act of 2006 created the e-Postcard requirement for small organizations that previously had no annual filing obligation at all [7]. Before 2006, small nonprofits under the old $25,000 threshold filed nothing. Skipping the 990-N wasn't an option before 2006 because there wasn't one; now there is, and it's mandatory, not optional, even though it's short.
Do I need to register with New York's Charities Bureau in addition to filing the 990-N?
Probably, yes, unless your organization qualifies for an exemption. Registration with the Attorney General's Charities Bureau is separate from and in addition to your IRS 990-N filing. It's a state requirement, not a federal one, and it exists to let New York track organizations soliciting money from state residents. Organizations that register are generally required to file annual financial reports with the Charities Bureau (Form CHAR500), with the specific schedule and financial statement requirements scaled to revenue size [3]. If you're already filing a full 990 or 990-EZ with the IRS, you'll typically attach a copy to your CHAR500 submission. If your organization is 990-N eligible, the state paperwork is lighter, but you still likely need to file something unless a specific exemption applies. The safest first move for a new treasurer: search the Charities Bureau registry by your organization's name to see if it's already registered, and confirm current thresholds and exemption criteria directly with the Attorney General's Charities Bureau before deciding you don't need to file anything. Rules and dollar thresholds get updated, and a five-year-old blog post (including, frankly, parts of this one) can go stale.
What records should I keep alongside my 990-N filing?
The 990-N itself asks for almost no detail, but that doesn't mean you can file it from memory. You still need to know your actual gross receipts to certify the $50,000-or-less line truthfully, and the IRS can ask you to substantiate that if your organization is ever audited or reviewed. Keep, at minimum: bank statements for the full tax year, a running income and expense log, records of any fundraiser income (raffle ticket sales, concession totals, membership dues), and copies of prior years' 990-N confirmation emails or printouts. The IRS's e-Postcard system sends a confirmation once your filing is accepted; save that confirmation like you'd save a tax return, because it's your proof of filing if a question comes up later. A good rule volunteer treasurers rarely follow but should: keep financial records for at least 3 years, and consider 7 years if your organization ever handles anything close to the $50,000 threshold, since that's closer to standard IRS recordkeeping guidance for organizations that might face closer review. This is also the kind of documentation the next treasurer will beg you for during handoff, so organizing it now saves someone else's sanity later.
What if my PTO or booster club has never filed anything with the IRS?
This happens more than people admit. A group forms informally, opens a bank account under a name and maybe an EIN, runs fundraisers for years, and nobody ever applied for tax-exempt status or filed anything with the IRS. If that's your situation, the 990-N conversation is premature; you can't file an e-Postcard for an organization the IRS doesn't recognize as tax-exempt in the first place. The first step is figuring out whether your organization ever received a determination letter recognizing 501(c)(3) (or other) tax-exempt status. Check the IRS Tax Exempt Organization Search tool by name and EIN [6]. If nothing shows up, you likely need to file Form 1023 or the shorter Form 1023-EZ to apply for exemption from scratch, which is a bigger project than anything covered here, and one where getting a local nonprofit attorney or accountant's eyes on your specific situation is worth the cost. If your organization does have an EIN but was operating as a plain unincorporated association without exempt status, some fundraising income may have been taxable all along. That's a conversation for a tax professional, not a blog post. This article covers the routine annual 990-N, not first-time exemption applications or unwinding years of undocumented finances.
How does a new treasurer get organized fast?
Pull three things in your first week: the EIN, the most recent 990-N confirmation (or full 990/990-EZ if you're above the threshold), and the bank account signer list. Those three tell you almost everything about where the organization stands. Then check the IRS Tax Exempt Organization Search for your organization's current status [6], and check the New York Charities Bureau registry for your registration status. If either one shows a gap, missing years, or revocation, that's your first project, not the fundraiser calendar. Building a simple, repeatable system (a shared filing calendar with the 990-N deadline, the CHAR500 deadline, and any state raffle license renewal marked, plus a labeled folder of prior years' filings) is the difference between a five-minute filing every year and a scramble every May. This is exactly the gap our $99 one-time State-Personalized Treasurer Kit is built to close: it maps out your specific state's charity filing deadlines alongside the federal 990-N calendar, so you're not reconstructing this from scratch every time someone new takes over the books. It's a reference tool, not tax advice, and it doesn't file anything on your behalf. Related reading: [990](/articles/treasurer-basics/990), 990n, and irs form 990 for the broader filing landscape.
Frequently asked questions
What is Form 990?
Form 990 is the IRS's annual information return for tax-exempt organizations. It reports revenue, expenses, and governance details to the IRS and the public. It comes in three main versions depending on organization size: the 990-N (e-Postcard) for gross receipts under $50,000, the 990-EZ for mid-size groups, and the full 990 for larger organizations [1].
What is a 990 tax form used for if nonprofits don't pay income tax?
It's disclosure, not a tax bill. The IRS uses it to confirm an organization still qualifies for tax-exempt status, and the public (including donors and grant funders) can view filed 990s to check an organization's finances and good standing through the IRS's Tax Exempt Organization Search tool [6].
What does a treasurer do?
A treasurer tracks and safeguards an organization's money: recording deposits and expenses, reconciling the bank account, preparing financial reports for the board, and handling required filings like the annual 990-N. In small clubs, the treasurer is usually the only financial officer, so consistent recordkeeping matters more than formal accounting credentials.
What does a club treasurer do that's different from other officers?
The club treasurer specifically controls and reports on money: bank account access, ledger entries, reconciliations, and tax filings. Other officers (president, secretary) handle governance and meeting records. In practice, many small clubs blend roles, but the treasurer is the one accountable if the money doesn't add up or a filing gets missed.
Does New York have a state version of the 990-N?
No. The 990-N is a federal IRS filing only. New York nonprofits instead deal with the Attorney General's Charities Bureau for state-level charity registration and annual reporting (often Form CHAR500), which is separate from and in addition to the federal 990-N [2][3].
How much does it cost to file the 990-N?
Filing the 990-N through the IRS is free. There's no government fee. Some commercial tax-prep services charge a fee to walk you through it, but you can file directly at the IRS's e-Postcard system at no cost [1].
When is the 990-N due for a calendar-year nonprofit?
May 15, for organizations whose tax year matches the calendar year. The actual rule is the 15th day of the 5th month after your fiscal year ends, so a June 30 fiscal year-end pushes the deadline to November 15 [1].
What happens if I file the 990-N late?
A single late 990-N filing carries no monetary penalty. The real risk is cumulative: missing three consecutive years triggers automatic revocation of tax-exempt status under IRS rules, with no separate warning notice required before it happens [4].
How do I check if my nonprofit lost its tax-exempt status?
Search the IRS Tax Exempt Organization Search tool by your organization's name or EIN. It shows current exempt status and lists organizations on the Auto-Revocation List if status was lost for missed filings [6]. This is the authoritative source; don't rely on old paperwork.
Can a revoked nonprofit get its tax-exempt status back?
Yes, through reinstatement, more than by resuming filings. Revenue Procedure 2014-11 offers a streamlined retroactive reinstatement for small organizations eligible for the 990-N or 990-EZ that apply within 15 months of revocation, using Form 1023 or 1023-EZ plus the required fee [5].
What's the difference between the 990-N, 990-EZ, and full 990?
It's based on gross receipts and assets. The 990-N is for gross receipts normally $50,000 or less. The 990-EZ covers gross receipts under $200,000 and assets under $500,000. Anything above those thresholds requires the full Form 990 with detailed financial statements [1].
Do PTOs and booster clubs need to register with New York's Attorney General?
Most do, unless a specific exemption applies. Organizations soliciting under a certain gross contribution threshold and not using professional fundraisers may qualify for exemption from full Article 7-A/EPTL registration, but confirm current thresholds and required paperwork directly with the Charities Bureau [3].
What records do I need before filing the 990-N?
You don't submit financial statements with the 990-N, but you need your actual gross receipts figure to certify you're under $50,000. Keep bank statements, an income/expense log, and prior years' filing confirmations, ideally for at least 3 years, in case of a future review.
Sources
- IRS, Annual Electronic Filing Requirement for Small Exempt Organizations (Form 990-N): 990-N eligibility threshold, filing fields, deadline formula, and no-cost filing
- New York Executive Law Article 7-A, Section 171-a (Charitable solicitations): New York requires charitable organizations soliciting in the state to register with the Charities Bureau under Article 7-A
- New York State Attorney General, Charities Bureau, Instructions for Form CHAR500: Registration exemption thresholds and CHAR500 annual filing requirement scaled to revenue
- IRS, Automatic Revocation of Exemption: Organizations that fail to file for three consecutive years automatically lose tax-exempt status
- IRS, Revenue Procedure 2014-11 (streamlined reinstatement): Streamlined retroactive reinstatement process for small organizations applying within 15 months of revocation
- IRS, Tax Exempt Organization Search: Public tool to check exempt status and the Auto-Revocation List
- IRS, Exempt Organizations Annual Reporting Requirements - Overview: Pension Protection Act of 2006 created the annual electronic notice requirement for small organizations