Last updated 2026-07-24
TL;DR
Form 990-N (the e-Postcard) is the simplest annual IRS filing for tax-exempt nonprofits with gross receipts normally $50,000 or less. You file it online at pay.gov, it takes about 10 minutes, and you must file within 4½ months after your fiscal year ends. Missing three consecutive years triggers automatic loss of tax-exempt status.
What is Form 990-N and who has to file it?
Form 990-N, officially called the e-Postcard, is the annual information return small tax-exempt nonprofits file with the IRS. If your booster club, PTO, or youth sports organization has a federal tax exemption under Section 501(c)(3) or 501(c)(7) and your gross receipts are normally $50,000 or less per year, you file the 990-N instead of the longer Form 990 or 990-EZ [1]. Gross receipts include all revenue: fundraiser sales, donations, sponsorships, membership dues, concession income, registration fees, interest earned, everything. The IRS uses a three-year rolling average to determine whether you're "normally" under the threshold [2]. Most volunteer parent groups and small booster clubs fall into this category and file the 990-N every year. Three types of organizations must file a full Form 990 or 990-EZ even if receipts are under $50,000: private foundations, Section 509(a)(3) supporting organizations, and any organization specifically required to file a full return by IRS regulation [1]. Churches and their integrated auxiliaries are generally exempt from all 990 filing [3]. State reporting is separate: the 990-N satisfies your federal obligation, but many states require additional charity registration and financial reporting with the attorney general or secretary of state. The 990-N doesn't collect financial details. You report your organization's legal name, EIN, mailing address, principal officer's name and address, the organization's website if you have one, confirmation that gross receipts are normally $50,000 or less, and confirmation that the organization has terminated or is terminating if applicable [1]. There's no schedule for program expenses, fundraising costs, or officer compensation. It's a check-in, not an audit.
How do you file the 990-N?
You file Form 990-N exclusively online at the IRS pay.gov portal (the actual URL is https://www.pay.gov/public/form/start/23556704). There is no paper version. The system walks you through eight fields of basic information, you review and submit, and you get an immediate confirmation email with a transaction ID [4]. Filing takes about 10 minutes once you have your organization's EIN, legal name (exactly as it appears on your IRS determination letter), tax year end date, and principal officer information ready. The principal officer is usually the president or treasurer, whoever the IRS recognizes as the point of contact. If your organization's name or address changed during the year, use the current information and update the IRS separately with Form 8822-B [2]. The 990-N is due by the 15th day of the 5th month after your fiscal year ends. For calendar-year organizations (fiscal year ending December 31), that's May 15. For groups with a June 30 fiscal year end, it's November 15 [1]. There's an automatic three-month extension available by filing Form 8868 before the original deadline, but the extension applies to the full Form 990 or 990-EZ; many small filers just file the 990-N on time since it's quick. There's no filing fee. The confirmation email is your proof of filing. Print it and save it in your treasurer records. The IRS does not mail a separate acknowledgment. If you don't receive the confirmation email within a few minutes, check your spam folder and verify you entered the correct email address; you can log back into pay.gov to check submission status.
What happens if you miss the 990-N deadline?
Missing one 990-N deadline doesn't immediately revoke your tax-exempt status, but the IRS sends a reminder notice. You should file as soon as you realize the oversight. There's no late-filing penalty for the 990-N itself, unlike the larger 990 forms which carry penalties starting at $20 per day [5]. The serious consequence is auto-revocation. If your organization fails to file a required 990-series return (990-N, 990-EZ, or 990) for three consecutive years, the IRS automatically revokes your tax-exempt status [6]. The revocation is effective as of the original due date of the third missed return. The IRS publishes the names of auto-revoked organizations in the Auto-Revocation List, which is searchable at https://www.irs.gov/charities-non-profits/automatic-revocation-list. Once revoked, donors can't claim tax deductions for contributions. Vendors may start charging you sales tax. You lose the ability to file the simple 990-N and may owe corporate income tax on any net income. Many states tie charity registration to federal tax-exempt status, so you may also lose state-level exemptions or raffle licensing eligibility. You can apply for reinstatement, but it's not automatic. The IRS offers a streamlined retroactive reinstatement process if you were eligible for 990-N filing, had gross receipts under $50,000 in each of the missed years, and apply within 15 months of the revocation date [7]. That process costs $275 (as of 2024). If you miss the 15-month window or don't meet the criteria, you file a full Form 1024 or 1023 application as if you're a new organization, which costs $600 and takes months [7]. Most groups find prevention vastly easier than cure.
What does a treasurer do to stay on top of 990-N filing?
The treasurer is typically the officer who files the 990-N, though the principal officer named on the form is often the president. What a treasurer does in a club or PTO is keep the financial records accurate and current throughout the year so you can confidently certify the gross receipts figure when it's time to file. Set a recurring calendar reminder every year for two months before your filing deadline. That gives you time to close the fiscal year books, confirm you're under the $50,000 threshold, and file without rushing. If your group's receipts are creeping close to $50,000, you'll need to decide whether to file the 990-N or step up to the 990-EZ, which requires more detail but isn't dramatically harder [2]. What a treasurer of a club does specifically: track every income source, reconcile bank statements monthly, and separate restricted funds from general operating revenue if you have grant income or designated gifts. The 990-N itself doesn't ask for line-item detail, but if you're ever audited or need to apply for reinstatement, you'll need transaction-level proof that your reported gross receipts were accurate. Keep a three-year file of 990-N confirmation emails, board meeting minutes approving the filing, and the year-end financials used to calculate gross receipts. Some states require you to post your 990 (or 990-N confirmation) on your website or make it available on request. The IRS also requires you to provide copies to anyone who asks, though you can charge a reasonable copying and mailing fee [8]. If your organization uses a State-Personalized Treasurer Kit from BoosterLedger, the kit includes a compliance calendar that flags your 990-N due date along with state charity registration renewals and raffle license deadlines, so you're not juggling dates in your head. I'd use the calendar even if you don't buy the kit; just mark the dates in whatever system you actually check.
How does the $50,000 threshold work in practice?
The IRS uses a three-year rolling average of gross receipts to determine whether you're "normally" $50,000 or less. For a brand-new organization in its first year, you're automatically under the threshold unless your first-year receipts exceed $50,000. In year two, the IRS averages years one and two. In year three and beyond, they average the current year and the two prior years [2]. An example: your booster club had gross receipts of $42,000 in 2022, $48,000 in 2023, and $55,000 in 2024. The three-year average is ($42,000 + $48,000 + $55,000) / 3 = $48,333. You're still "normally" under $50,000, so you can file the 990-N for the 2024 tax year. If 2025 receipts are $60,000, the new average is ($48,000 + $55,000 + $60,000) / 3 = $54,333, and you'd need to file Form 990-EZ or 990 for 2025. Gross receipts is not the same as net income. A group can have $45,000 in fundraiser sales and $3,000 in expenses, netting $42,000, but gross receipts for 990-N purposes is $45,000. Include all revenue before any expenses. Do not subtract refunds or returns; report the gross total deposited [2]. In-kind donations count if they're recorded as revenue in your books, which generally happens only if you're a formal 501(c)(3) issuing donation receipts. Most booster clubs and PTOs under $50,000 receipts don't track in-kind goods at fair-market value, so this rarely inflates the total. Loans received are not gross receipts, but loan repayments you collect (if you made a loan to someone) would be [2]. Interest on savings accounts is gross receipts. Revenue from unrelated business activities counts and may also require filing Form 990-T if net unrelated income exceeds $1,000 [9].
What's the difference between 990-N, 990-EZ, and the full 990?
| 990-N | ≤ $50,000 (normally) | Online only, 8 fields | Name, EIN, address, principal officer | |
|---|---|---|---|---|
| 990-EZ | > $50,000 and < $200,000 | 4 pages + schedules | Revenue and expense detail, balance sheet, program descriptions | |
| 990 | ≥ $200,000 or assets ≥ $500,000 | 12 pages + schedules | Full financial statements, governance policies, compensation detail | The 990-EZ requires you to report revenue by category (contributions, program service revenue, fundraising events, other), break out expenses by program, management, and fundraising, and provide a basic balance sheet showing assets and liabilities at year-end [2]. You'll also complete Schedule A if you're a public charity (most booster clubs and PTOs are) and Schedule G if you ran bingo or raffles with gross revenue over $15,000 . Moving from 990-N to 990-EZ is a real step up in record-keeping. You need transaction-level detail, categorized expenses, and an actual balance sheet. This is where many all-volunteer groups realize they need a treasurer who's done bookkeeping before, or they get the books reviewed by someone who has. BoosterLedger's Treasurer Kit includes category maps and a sample 990-EZ walkthrough for your state's specific raffle and fundraising rules; I'd get it or find a similar state-specific resource before your first 990-EZ year, not after. You can voluntarily file a 990-EZ or full 990 even if you're eligible for the 990-N, and some groups do if they want to publicly disclose detailed financials. Most small groups stick with the 990-N until they have to move up. |
The 990-N is an eight-field online postcard for small organizations under $50,000 gross receipts. The 990-EZ is a shorter paper or electronic form for organizations with gross receipts under $200,000 and total assets under $500,000. The full Form 990 is required for larger organizations or those that exceed the 990-EZ thresholds [1]. | Form | Gross receipts threshold | Pages | Key details required |
Can you file the 990-N if your organization lost its tax-exempt status?
No. Once the IRS revokes your tax-exempt status (whether by auto-revocation for missing returns or by formal determination), you cannot file a 990-N until you regain recognition [6]. The organization is no longer tax-exempt, so there's no annual information return to file. If you discover your organization was auto-revoked, stop filing the 990-N and immediately apply for reinstatement using the appropriate procedure. If you're within 15 months of the revocation effective date and meet the streamlined criteria, file Form 1023-EZ or 1024 with the retroactive reinstatement request and the $275 user fee [7]. If you're past 15 months, you submit a full new application as if you're a startup nonprofit. During the gap between revocation and reinstatement, the organization is treated as a taxable entity. If you had net income (revenue minus expenses), you may owe corporate income tax and need to file Form 1120 for those years. Donors cannot claim tax deductions for contributions made during the revocation period, even if you later regain exempt status. Some organizations choose to suspend operations entirely until reinstatement is approved. Reinstatement is not guaranteed. The IRS will review whether you still meet the organizational and operational tests for tax exemption. If your bylaws, activities, or finances have drifted (for example, private benefit to board members or substantial lobbying), you may be denied. If approved, the effective date of reinstatement is retroactive to the original revocation date only if you used the streamlined process; otherwise it's prospective from the approval date [7]. Prevention is everything. File the 990-N on time every year, even if the organization had zero activity or you're in the middle of a treasurer transition. A five-minute filing beats months of reinstatement paperwork and lost donor confidence.
Do you need to file 990-N with your state too?
The 990-N is a federal filing with the IRS. Most states do not accept the 990-N as your sole state charity registration or annual report. States typically want financial detail the 990-N doesn't provide: revenue, expenses, assets, liabilities, and sometimes detail on raffles, professional fundraisers, or how you spent restricted funds . Some states allow you to satisfy part of your state filing by submitting a copy of your federal Form 990 or 990-EZ, but since the 990-N has no financial data, it usually doesn't help. For example, California requires nonprofits registered with the Attorney General to file Form RRF-1 with a copy of the federal 990, 990-EZ, or 990-PF; the 990-N doesn't satisfy that requirement unless your gross receipts were under $50,000 and you had no activity requiring a full state report . New York requires annual financial reports (Form CHAR500) for registered charities, and the 990-N alone doesn't fulfill it. Confirm your state's specific requirements by checking your secretary of state or attorney general charity registration page. Some states exempt small organizations (often those under $25,000 or $50,000 annual revenue) from registration entirely, while others require registration but waive financial reporting if you file a 990-N. A few states have no statewide charity registration. If your group runs raffles, many states tie raffle licensing to annual financial reporting separate from 990 filings. Missing your state filing can cost you your raffle license, which for some boosters is the main fundraising tool. Track both deadlines. The IRS 990-N due date and your state annual report due date are often different.
What role does the club treasurer play in filing?
What does a club treasurer do for the 990-N? The treasurer is the person who usually logs into pay.gov and submits the filing, though any officer can do it as long as the principal officer information is correct. What does a treasurer do in a club more broadly: you're responsible for keeping accurate books, closing the fiscal year, calculating the gross receipts total, and making sure the board is aware of filing deadlines. Before you file, the treasurer typically prepares a year-end financial summary showing total income and total expenses. Even though the 990-N doesn't ask for expense detail, the board should review and approve the financials at a meeting before you file. That's documented in the minutes, creating a paper trail that you filed in good faith with board oversight . What a treasurer does next: you gather the organization's EIN (it's on your IRS determination letter and any prior year 990 forms), confirm the exact legal name (again, from the determination letter; "Smith High School Booster Club" and "Smith HS Boosters" are not interchangeable to the IRS), verify the mailing address, and identify the principal officer. If there's confusion about who's the principal officer, use whoever signed the most recent Form 1023, SS-4, or correspondence with the IRS. You file online, you save the confirmation email to a treasurer folder, and you forward a copy to the president and secretary. File the email with your year-end financials and board minutes. If your state requires a copy of your federal filing or confirmation, attach the 990-N confirmation to that state report. One thing treasurers often don't realize: you're required to make your 990-N filing publicly available on request. Anyone can ask to see it, and you have 30 days to provide a copy [8]. In practice, the IRS doesn't publish 990-N data in the same detail as full 990s, so people can't just look you up on GuideStar or ProPublica Nonprofit Explorer. But if someone asks, you provide the confirmation showing you filed.
What should a new treasurer do if past 990-Ns weren't filed?
First, check the IRS Auto-Revocation List at https://www.irs.gov/charities-non-profits/automatic-revocation-list. Enter your organization's name or EIN. If you're on the list, your tax-exempt status is already revoked and you cannot file a 990-N until you apply for reinstatement [6]. If you're not on the auto-revocation list, search the IRS Tax Exempt Organization Search (TEOS) at https://www.irs.gov/charities-non-profits/tax-exempt-organization-search to confirm your organization still appears as tax-exempt. If you show up and the status is current, you've missed fewer than three consecutive years and you can file late 990-Ns to catch up. Log into pay.gov and file the missing 990-N for each year separately. You'll select the correct tax year for each filing. There's no penalty for late 990-N filing, so file all the back years as soon as you discover the gap [5]. The IRS updates the auto-revocation queue based on continued non-filing, so getting current stops the clock. If you're already auto-revoked, stop and apply for reinstatement before you do anything else. Don't collect donations and tell people they're tax-deductible. Don't file a 990-N. Follow the streamlined retroactive reinstatement procedure if you're within 15 months of the revocation effective date [7]. If you're past 15 months or your gross receipts were over $50,000 in any of the missed years, you'll need a full Form 1023 or 1024 application. Document everything in board minutes: the treasurer transition, the discovery that filings were missed, the corrective action taken, and board approval of any filing or reinstatement application. If the prior treasurer is reachable and cooperative, ask for any old financial records or confirmation emails. If they're not, document that you requested the records and that none were provided. You're building a clean handoff trail for the next treasurer and for any future IRS questions.
Frequently asked questions
What does a treasurer do?
A treasurer manages an organization's money: tracking income and expenses, reconciling bank statements, preparing financial reports, filing tax forms like the 990-N, and advising the board on budget and spending. In a volunteer club or PTO, the treasurer also ensures compliance with IRS and state filing deadlines and keeps accurate records for audits or handoffs.
What is a treasurer?
A treasurer is the officer responsible for an organization's finances. In a nonprofit booster club, PTO, or youth sports group, the treasurer keeps the books, deposits funds, pays bills, files annual IRS returns, and reports financials to the board and membership. The role is usually an elected or appointed volunteer position.
What do treasurers do?
Treasurers record all income and expenses, maintain bank accounts, prepare monthly financial reports, file annual tax forms (990-N, 990-EZ, or 990), track restricted funds, prepare budgets, and ensure the organization complies with IRS and state charity regulations. They also provide financial records during audits or when a new treasurer takes over.
What a treasurer does in a club?
In a club, the treasurer handles bank deposits and withdrawals, keeps transaction records, balances the checkbook, files the annual IRS Form 990-N or 990, tracks membership dues or fundraiser revenue, pays vendors and reimbursements, and reports the club's financial status at board and general meetings.
What is Form 990?
Form 990 is the IRS annual information return filed by tax-exempt organizations with gross receipts of $200,000 or more or total assets of $500,000 or more. It reports revenue, expenses, assets, liabilities, programs, governance, and compensation. Smaller organizations file Form 990-EZ or 990-N instead.
What does a treasurer do in a club?
A club treasurer tracks all money in and out, deposits checks and cash, writes checks or pays bills, reconciles the bank statement monthly, files the annual 990-N or 990-EZ, prepares financial reports for the board, and keeps receipts and records organized for audits, state filings, or treasurer transitions.
What does a club treasurer do?
A club treasurer receives and deposits all club funds, maintains accurate transaction records, pays approved expenses, prepares monthly and annual financial reports, files required IRS and state forms (like Form 990-N), tracks fundraiser income, and provides the board with budget updates and cash balances.
What is a 990 tax form?
A 990 tax form is the IRS annual information return for tax-exempt nonprofits. It's not a tax return in the sense of paying taxes, but a public disclosure of finances, activities, and governance. There are three versions: 990-N (e-Postcard) for small groups, 990-EZ for mid-size, and the full Form 990 for large organizations.
What is the 990?
The 990 is shorthand for IRS Form 990, the annual information return tax-exempt organizations file. It reports revenue, expenses, programs, governance, and compensation. Small nonprofits with gross receipts under $50,000 file the simpler Form 990-N (e-Postcard), while mid-size groups file Form 990-EZ.
What does a treasurer of a club do?
A club treasurer receives all income (dues, donations, fundraiser proceeds), deposits it in the club's bank account, pays bills and reimbursements, keeps detailed financial records, reconciles the bank statement monthly, files the IRS Form 990-N or 990-EZ annually, and reports finances to the club's board and membership.
Can you file 990-N by mail?
No. Form 990-N must be filed online at pay.gov. There is no paper version. The IRS will not accept mailed or faxed 990-N submissions. If your organization cannot access the internet, you may need to file Form 990-EZ on paper instead, even if gross receipts are under $50,000.
How much does it cost to file Form 990-N?
Filing the 990-N is free. There is no IRS user fee or filing fee. The only cost is the time it takes to complete the eight-field online form, usually about 10 minutes. If you hire a CPA or bookkeeper to file it for you, you'll pay their service fee.
Can I file Form 990-N after the deadline?
Yes. You can file a late 990-N anytime before your organization is auto-revoked for three consecutive years of non-filing. There is no late-filing penalty for the 990-N itself, unlike the larger 990 forms. File as soon as you realize you missed the deadline to avoid eventual auto-revocation.
Does the 990-N satisfy state filing requirements?
Usually not. Most states require separate charity registration or annual financial reporting that the 990-N's eight fields don't satisfy. Some states accept a copy of your federal Form 990 or 990-EZ in place of detailed state financials, but the 990-N provides no financial data. Check your state attorney general or secretary of state charity division for specific requirements.
Sources
- IRS, Form 990-N Instructions: Form 990-N is required for tax-exempt organizations with gross receipts normally $50,000 or less; private foundations and 509(a)(3) supporting organizations must file full Form 990 or 990-EZ
- IRS Publication 557, Tax-Exempt Status for Your Organization: Gross receipts includes all revenue before expenses; 'normally' is determined by a three-year rolling average
- IRS, Churches and Religious Organizations: Churches and integrated auxiliaries are generally exempt from filing annual Form 990 returns
- IRS Instructions for Form 990 and 990-EZ: Late filing penalties for Form 990-EZ and 990 start at $20 per day; no penalty applies to late 990-N
- IRS, Automatic Revocation of Exemption: Organizations that fail to file required returns for three consecutive years are automatically revoked; the effective date is the due date of the third year's return
- IRS, Form 990-EZ Instructions: Form 990-EZ is required for organizations with gross receipts under $200,000 and total assets under $500,000; requires revenue/expense detail and balance sheet
- IRS, Unrelated Business Income Tax: Organizations with gross unrelated business income of $1,000 or more must file Form 990-T
- IRS Instructions for Schedule G (Form 990): Schedule G is required if gaming (bingo, pull-tabs, raffles) gross revenue exceeds $15,000
- IRS Publication 4221-PC, Compliance Guide for 501(c)(3) Public Charities: Boards should review and approve annual financial reports and 990 filings; documentation in minutes provides evidence of governance and oversight