How to file 990-N online: the treasurer's plain guide

Last updated 2026-07-24

how do I file 990-N online?

You file Form 990-N directly through the IRS's electronic filing system at irs.gov. There's no paper version and no other online portal that files it for you (some sites will walk you through it for a fee, but the IRS system itself is free) ^[1]. Here's the actual sequence: go to the IRS page for annual electronic notice filers, click through to the e-Postcard filing system, log in or create an account, and enter your organization's EIN, legal name, mailing address, tax year, a principal officer's name and address, and a one-line confirmation that your gross receipts are normally $50,000 or less ^[2]. That's it. No financial statements, no schedules, no signatures to mail in. Most treasurers who have their EIN and prior-year info handy finish in under 15 minutes. First-timers who have to hunt down the EIN or figure out the org's fiscal year end usually take longer, sometimes a lot longer if the IRS has old contact info on file. If you're not sure whether your organization qualifies for the 990-N at all (versus the longer 990-EZ or 990), see our breakdown of form 990 and how the versions differ.

what is form 990?

Form 990 is the annual information return that most tax-exempt organizations file with the IRS. It's not an income tax return in the usual sense (exempt orgs generally don't owe income tax on program revenue), but the IRS uses it to confirm the organization is still operating within its exempt purpose and to give the public a look at finances, governance, and compensation ^[1]. There isn't one single "990." There's a family of versions sized to the organization: the full Form 990 for larger orgs, the shorter Form 990-EZ for mid-size orgs, and the 990-N e-Postcard for the smallest ones. Private foundations file a different version, the 990-PF, regardless of size. For a booster club or PTO with a small bank account, the 990-N is almost always the right one. For a full comparison of what each version asks for, see our guide to the 990 tax form family.

what is the 990-N and who has to file it?

The 990-N, nicknamed the e-Postcard, is the shortest annual filing available to tax-exempt organizations. It's for organizations whose gross receipts are normally $50,000 or less per year. "Normally" matters here: the IRS averages recent years, so one unusually big fundraiser year doesn't automatically bump you up, and one lean year doesn't automatically qualify you if your typical receipts run higher. Most small booster clubs, PTOs, youth sports leagues, and similar volunteer-run groups fall into this bucket. If your gross receipts normally exceed $50,000, you'll need the 990-EZ or full 990 instead, which ask for actual financial detail. The IRS states plainly: "Most tax-exempt organizations, other than churches and state institutions, are required to file an annual information return with the IRS" ^[1]. The 990-N doesn't excuse you from that requirement. It just makes it fast for organizations too small to justify a full financial return. One thing that trips people up: even organizations that never applied for formal recognition of exemption, and are just operating under a general exempt category, may still owe this filing. Confirm your specific situation with the IRS and, if state-level reporting applies, your state charity office.

what do I need before I start the 990-N e-Postcard?

Gather these eight things before you log in, because the system times out and re-starting is annoying: 1. Your organization's Employer Identification Number (EIN). Not your personal SSN, and not a made-up number: the exact 9-digit EIN the IRS has on file. 2. Tax year (this is your organization's fiscal year, which for many booster clubs runs July 1 to June 30, not the calendar year). 3. Legal name and any "doing business as" name. 4. Mailing address. 5. Name and address of a principal officer (usually the current president or treasurer). 6. Website address, if you have one (optional field). 7. Confirmation the org is still operating. 8. Confirmation gross receipts are normally $50,000 or less. If your organization is brand new to the e-Postcard system, the first-time login process can require the IRS to have your org already in its exempt-organization database. If your EIN was issued but you've never filed anything, the system sometimes won't recognize you yet, which is one of the most common first-year snags. Give it time and check the IRS e-file page for current guidance on new-filer registration ^[2].

what does a treasurer do?

A treasurer manages an organization's money and makes sure the required paperwork gets filed on time. For a booster club, PTO, or youth sports league, that means tracking income and expenses, reconciling the bank account, keeping receipts, reporting to the board, and filing the annual IRS return (990-N, 990-EZ, or 990 depending on size) ^[3]. It's a bookkeeping job and a compliance job at the same time. Nobody expects a volunteer treasurer to be a CPA. But the role does carry real responsibility: if the annual filing gets missed for three years running, the organization's tax-exempt status gets automatically revoked, and that's a mess that falls on whoever's holding the treasurer title when it happens. Good treasurers also keep records that survive a handoff. Boards turn over. Treasurers move, graduate, or burn out. The org's financial history shouldn't disappear with them.

what does a treasurer do in a club? (day-to-day and annual duties)

Day to day, a club treasurer pays bills, deposits cash and checks from fundraisers, reconciles the bank statement monthly, and keeps a simple ledger of income and expenses by category (concessions, uniforms, tournament fees, whatever applies). Weekly or monthly, they report a balance to the board so nobody's surprised. Annually, the treasurer's job gets heavier. That's when the 990-N (or EZ, or full 990) is due, based on the org's fiscal year end. It's also often when state charitable registration renewals, raffle license renewals, and insurance paperwork all land at once. A treasurer who tracks these dates on a calendar avoids the scramble. On the cash-handling side, a good club treasurer sets up basic controls: two people count concession cash before it's deposited, nobody spends cash out of the till before it hits the bank, and receipts get kept for anything over a threshold the board agrees on. None of this requires accounting training. It requires consistency.

what is a treasurer, exactly, and what does a treasurer of a club do differently from a board president?

A treasurer is the officer responsible for an organization's finances: what comes in, what goes out, and what gets reported. The board president handles overall direction and represents the group; the treasurer handles the money and the numbers behind it. In a small club, these lines blur, and sometimes the treasurer is also the person who signs checks, files the 990-N, deals with the bank, and answers to the board when someone asks "where'd the fundraiser money go." That's a lot for one volunteer. Splitting duties (one person handles deposits, another approves expenses) is worth doing even in a tiny club, mostly to protect the treasurer from suspicion as much as to protect the org from fraud. A useful habit: keep a written procedures page for the treasurer role itself, so the next person doesn't start from zero. Our ^[990](/articles/treasurer-basics/990) explainer and the irs form 990 overview are both good things to bookmark into that handoff packet.

when is the 990-N due, and what happens if I miss the deadline?

Form 990-N is due on the 15th day of the 5th month after your organization's fiscal year ends. If your fiscal year matches the calendar year (ends December 31), it's due May 15. If your fiscal year runs July 1 to June 30, like a lot of school-affiliated booster clubs, it's due November 15. Here's the part that catches people off guard: there's no penalty for filing the 990-N a day late, a month late, or a year late, on its own. The IRS doesn't fine you for a single missed e-Postcard. What gets you is the three-year rule. "Organizations that fail to file required returns for three consecutive years will automatically lose their tax-exempt status," per IRS guidance on automatic revocation ^[4]. Three consecutive missed years, and the exemption is gone, automatically, no warning letter required by law (though the IRS does typically send reminders to whatever address it has on file, which is often stale for volunteer-run orgs). Once revoked, you're off the IRS's list of tax-exempt organizations, donations to your group are no longer automatically tax-deductible to donors, and you may owe corporate income tax retroactive to the revocation date depending on your situation. Getting reinstated means filing Form 1023 or 1023-EZ again and, depending on circumstances, paying a user fee and possibly back-filing returns ^[5].

how do I know if my organization's status was already revoked?

Check the IRS Tax Exempt Organization Search tool. It lists organizations whose exemption has been auto-revoked, along with the revocation date and, once processed, reinstatement status. Search by EIN or organization name. If your group shows up on that list, don't panic, but don't ignore it either. Reinstatement is a real process (usually Form 1023 or the streamlined Form 1023-EZ if you qualify, plus a user fee that has run in the range of $275 to $600 depending on form and current fee schedule, confirm current fees on irs.gov since these change) ^[5]. The IRS also has "retroactive reinstatement" provisions for orgs that act within a certain window and can show reasonable cause for the missed filings, which can restore exempt status back to the original revocation date instead of starting the exemption clock over. This is exactly the kind of situation where it's worth reading the IRS's own revenue procedure on reinstatement rather than guessing, because the path (and the fee) differs based on how long you've been revoked and why.

can I file 990-N myself, or do I need an accountant?

You can file it yourself. The 990-N asks for eight basic facts and takes most treasurers under 15 minutes once they have the EIN and fiscal year info in hand. There's genuinely no financial statement or calculation involved, so paying an accountant just for the 990-N itself is usually a waste of money for a small booster club or PTO. Where an accountant (or at least a knowledgeable board member) earns their keep is figuring out which form you actually owe (990-N vs 990-EZ vs full 990), sorting out a revocation or reinstatement mess, or handling anything involving unrelated business income. Those situations have real complexity and real consequences for getting it wrong. This article, and BoosterLedger generally, isn't tax or legal advice, and nothing here guarantees a filing outcome or exempt status. If your situation is genuinely unclear, a call to the IRS Exempt Organizations line or a conversation with a CPA who's worked with nonprofits is worth the cost. For the routine annual e-Postcard, though, do it yourself. It's built for volunteers.

990-N vs 990-EZ vs full 990: which one do I actually file?

Form	Who files it	Gross receipts threshold	What it asks for
990-N (e-Postcard)	Smallest exempt orgs	Normally $50,000 or less	8 basic facts, no financials
990-EZ	Mid-size exempt orgs	Generally under $200,000 in receipts and under $500,000 in total assets	Summary financial statements, program info
Form 990	Larger exempt orgs	Above the 990-EZ thresholds	Full financial statements, governance detail, compensation
990-PF	Private foundations	Any size	Full financials, required regardless of size	These thresholds are the ones published by the IRS as of this writing, but the agency updates them periodically. Confirm current thresholds on irs.gov before you file, especially if your organization is close to a boundary. A quick gut check most booster treasurers can use: if your club's total income for the year, added up across all fundraisers, concessions, and dues, comes in under $50,000, you're very likely a 990-N filer. If a single big year (a tournament host year, a major raffle, an unusually generous sponsor) pushes you over, check whether the IRS's "normally" averaging rule still keeps you in 990-N territory or bumps you to the 990-EZ.

what records should I keep after filing 990-N?

Keep a screenshot or printed confirmation of the accepted 990-N filing, along with the EIN, tax year, and date filed, in your organization's permanent records, more than in one officer's email inbox. The IRS's e-Postcard confirmation is your proof the filing happened. Also keep whatever backs up the "$50,000 or less" claim: a simple annual income summary showing total receipts for the year. You don't submit this to the IRS with the 990-N, but if your org is ever asked to substantiate its filing status, or if a new treasurer needs to confirm which form applies next year, that summary is the fastest way to check. This is the kind of thing that's easy to keep track of in year one and easy to lose track of by year three, especially with typical booster-club turnover every season or two. A written procedures packet (fiscal year end, EIN, prior filings, bank account info, state registration numbers) handed off cleanly to the next treasurer prevents most of the "wait, did anyone file this?" panic that leads to accidental revocation. BoosterLedger's $99 one-time State-Personalized Treasurer Kit is built around exactly that handoff packet, with your state's specific charity registration and raffle license info built in, if you'd rather not assemble one from scratch.

does 990-N filing status affect state charity registration or raffle licenses?

Sometimes, yes. A number of states require registered charities to submit a copy of the federal 990 (or note the 990-N filing) as part of annual state charitable solicitation registration. If your organization runs raffles, many state raffle license applications also ask about current tax-exempt status and good standing with the IRS. There's no one national rule here; it varies by state and sometimes by county or municipality. Confirm with your state's charity registration office or attorney general's office what your state specifically requires, since a lapsed federal filing can sometimes stall a state renewal too. State charity offices are almost always reachable through the state Attorney General's website, which is the right place to search first. This overlap is one more reason the three-year auto-revocation rule matters beyond just the IRS relationship: a revoked federal status can ripple into state registrations and raffle licensing that your fundraising actually depends on.

Frequently asked questions

What does a treasurer do?

A treasurer manages an organization's money: tracking income and expenses, reconciling bank accounts, reporting to the board, and filing required annual returns like Form 990-N. For booster clubs and PTOs, it's a mix of basic bookkeeping and compliance, done by a volunteer, not a professional accountant.

What is Form 990?

Form 990 is the IRS's annual information return for tax-exempt organizations, used to confirm the org still qualifies for exemption and to disclose finances and governance publicly. It comes in several sizes: full 990, 990-EZ, 990-N, and 990-PF for private foundations, based on gross receipts and org type.

What is a 990 tax form?

It's the annual reporting form the IRS requires from most tax-exempt organizations, not an income tax return in the usual sense. It reports gross receipts, expenses, and (for larger orgs) governance and compensation detail, so the IRS and public can see the organization is operating within its exempt purpose.

What is the 990-N e-Postcard?

It's the shortest version of Form 990, for tax-exempt organizations with gross receipts normally $50,000 or less per year. It's filed entirely online through the IRS's e-file system and asks for eight basic facts: EIN, name, address, tax year, officer info, and a receipts confirmation.

What does a club treasurer do that a regular treasurer doesn't?

Not much differs structurally, but a club treasurer (booster club, PTO, youth league) usually also handles fundraiser cash, concession stand deposits, and sometimes raffle license paperwork alongside the standard bank reconciliation and IRS filing duties any nonprofit treasurer handles.

How much does it cost to file Form 990-N?

Filing Form 990-N is free. The IRS does not charge a fee for the e-Postcard filing itself. Some third-party websites charge a service fee to walk you through it, but the IRS's own e-file system at irs.gov has no filing cost.

What happens if I miss the 990-N deadline one year?

Nothing immediate. There's no penalty for a single late 990-N filing. The real risk is cumulative: the IRS automatically revokes tax-exempt status after three consecutive years of missed required filings, so one missed year is a warning sign, not a crisis, but shouldn't become a pattern.

Can I file 990-N without an EIN?

No. You need your organization's Employer Identification Number to file. If your club doesn't have one yet, you apply for it free directly through the IRS (Form SS-4 or the online EIN application), and it's a separate step you'll need to complete before your first 990-N filing.

How do I check if my nonprofit's tax-exempt status was revoked?

Search the IRS Tax Exempt Organization Search tool by your EIN or organization name. It shows automatic revocations, the revocation date, and reinstatement status once the IRS processes it. This is the authoritative source; don't rely on old paperwork or assumptions.

What's the difference between 990-N and 990-EZ?

990-N is for organizations with gross receipts normally $50,000 or less, and asks for eight basic facts with no financial detail. 990-EZ is for larger organizations (generally under roughly $200,000 in receipts and $500,000 in assets, confirm current IRS thresholds) and requires actual summary financial statements.

Do I need an accountant to file Form 990-N?

Usually not. The form has no financial calculations, just basic organizational facts, and most treasurers finish it in about 10 to 15 minutes. An accountant is more useful for figuring out which 990 version applies, handling revocation reinstatement, or dealing with unrelated business income.

What is the deadline for filing Form 990-N?

The 15th day of the 5th month after your organization's fiscal year ends. Calendar-year organizations file by May 15. Organizations with a July-to-June fiscal year, common for school booster clubs, file by November 15.

Does 990-N filing affect my state raffle license?

It can. Many states ask about current federal tax-exempt status as part of raffle license applications or charitable registration renewals, and a lapsed IRS filing can complicate that. Confirm specific requirements with your state's charity registration office or attorney general's office, since rules vary by state.

Sources

1. IRS, Annual Electronic Filing Requirement for Small Exempt Organizations: 990-N is filed free through the IRS's electronic e-Postcard system
2. IRS, Annual Filing and Forms overview: most tax-exempt organizations other than churches and state institutions must file an annual return
3. IRS, Automatic Revocation of Exemption: organizations that fail to file for three consecutive years automatically lose tax-exempt status
4. IRS, Tax Exempt Organization Search: tool to check automatic revocation status and reinstatement by EIN or name
5. IRS, Form 990-EZ filing thresholds: 990-EZ eligibility thresholds based on gross receipts and total assets