Last updated 2026-07-25
TL;DR
Form 990-N (the e-Postcard) is for tax-exempt organizations with gross receipts normally $50,000 or less. You file it online through the IRS e-Postcard system at IRS.gov, not on paper, and it takes about 8 questions and 10 minutes once you have your EIN, tax year end, and a few basic org details on hand.
what is form 990 and why does a small nonprofit have to file one
Form 990 is the annual information return the IRS requires from most tax-exempt organizations. It is not an income tax return in the usual sense, since exempt organizations generally do not owe income tax on program revenue, but the IRS still wants an annual report showing the group is active and behaving like the nonprofit it claims to be [1]. There are several versions scaled to size. The full Form 990 is for larger organizations, Form 990-EZ is a shorter version for mid-size groups, and Form 990-N, officially called the e-Postcard, is for the smallest organizations. The IRS describes it plainly: "Most small tax-exempt organizations whose annual gross receipts are normally $50,000 or less" file the 990-N [2]. Most booster clubs, PTOs, and small youth sports leagues fall into that bottom tier. If your gross receipts (before expenses) came in under $50,000 for the year, you almost certainly file the 990-N, not the longer forms. For a broader comparison of all the 990 tax form variants and which one fits your budget size, that's a separate deeper read, but the short version: 990-N is the small-org express lane.
what is the 990-n and how is it different from a regular 990
| 990-N | Gross receipts normally ≤ $50,000 [2] | 8 online questions, no financials |
|---|---|---|
| 990-EZ | Gross receipts < $200,000 and assets < $500,000 (thresholds per IRS instructions) [3] | Summary financial statements, some schedules |
| Form 990 | Larger organizations above EZ thresholds | Full financial statements, multiple schedules |
The 990-N is an 8-question online form. No financial statements, no schedules, no signatures on paper. You log into the IRS system, answer basic questions, and submit. The IRS itself calls it "an annual electronic notice" rather than a full return [2]. The regular Form 990 (and the 990-EZ) ask for actual financial detail: revenue by category, expenses, compensation of officers, program descriptions. Those forms exist because larger organizations have more money moving through them and more public interest in how it's spent. The irs form 990 family scales up as your budget does. Here's the practical difference for a volunteer treasurer: 990-N takes about 10 minutes once a year. A 990-EZ can take several hours, especially your first time, and often benefits from at least a look by someone with nonprofit accounting experience. If your organization is close to that $50,000 gross receipts line, budget extra time and consider whether you're truly under it before assuming 990-N is the right form. | Form | Who files | What's required |
what does a treasurer do (and why filing lands on their desk)
A treasurer is the volunteer (or occasionally paid) officer responsible for an organization's money: tracking income and expenses, keeping bank records straight, and making sure required filings go in on time. In a booster club or PTO, the treasurer is usually the only person who touches both the checkbook and the IRS paperwork. What does a treasurer do in a club, concretely? Reconcile the bank statement monthly, keep receipts for expenses, write checks or approve reimbursements, report a budget update at meetings, and handle the annual 990-N or 990-EZ filing. What does a club treasurer do that a president or secretary doesn't? The money-specific stuff: nobody else in most small nonprofits is tracking gross receipts against the $50,000 threshold or watching the fiscal year end date. What do treasurers do that gets overlooked until it's a crisis? Filing history. A new treasurer inheriting a shoebox of bank statements has to reconstruct whether the last three years' 990-Ns actually got filed. Missing that for three consecutive years triggers automatic revocation of tax-exempt status, which is the single most common crisis new booster treasurers walk into. If that's you right now, the IRS auto-revocation recovery process is its own topic worth reading closely before you file anything else.
who has to file a 990-n and who is exempt from filing
Most tax-exempt organizations recognized under Section 501(c) must file some version of the 990 series annually, including the 990-N if they're small. The IRS states the general filing requirement applies to "most tax-exempt organizations" regardless of income level, with narrow exceptions [1]. A few organization types are excused from the annual 990 series entirely, most notably churches, their integrated auxiliaries, and conventions or associations of churches [1]. Government-affiliated entities have some carve-outs too. But a booster club, PTO, or youth sports league is virtually never in an exempt category. If your group has 501(c)(3) or 501(c)(4) status (or should have it and hasn't formally applied), you're on the hook for an annual return. One wrinkle worth flagging: filing the 990-N assumes your organization already has recognized tax-exempt status and an EIN. If you're not sure your group is actually recognized by the IRS as tax-exempt, or you inherited a group that was never formally set up right, that's a separate problem to solve before or alongside filing. Confirm your organization's exempt status and filing history using the IRS Tax Exempt Organization Search tool [4] before you assume 990-N is even the right move.
what information do you need before you file
Gather this before you sit down at the computer, because the online system times out and there's nothing worse than losing progress on question 6. You need: the organization's legal name and any "doing business as" name, the EIN (employer identification number, not a Social Security number), the tax year (calendar or fiscal, and its end date), the mailing address, the name and address of a principal officer, the organization's website if it has one, and a written statement that annual gross receipts are normally $50,000 or less [2]. You'll also confirm the organization has not terminated. That's it. No profit and loss statement, no bank reconciliation upload, no receipts. The entire point of the e-Postcard is that it asks the minimum needed to confirm you're still alive and still small. A gotcha for first-time filers: the IRS defines "normally" using an averaging test over up to three years, more than the most recent year in isolation, for organizations that haven't been around three full years or that have fluctuating income. Read the specific averaging rule in the Form 990-N filing instructions before assuming a single high-revenue year knocks you out of eligibility [2].
where and how do you actually submit the 990-n
You file the 990-N electronically through the IRS's e-Postcard system, accessible from the Form 990-N page on IRS.gov [2]. There is no paper option. If you try to mail something labeled 990-N to the IRS, it won't count as filed. The process: go to the IRS Form 990-N filing page, follow the link to the filing system, register or log in, select your organization (or add it if this is the first electronic filing), answer the 8 questions, and submit. You'll get an on-screen confirmation, and the IRS system also lets you check past submissions. There's no fee to file the 990-N itself. That's one of the few pieces of good news in the entire nonprofit compliance world. Compare that to raffle licensing in many states, where application fees commonly run in the range of \$25 to a few hundred dollars depending on the state and license type; confirm current fees with your state charity office or attorney general before applying, since these numbers move and vary widely by jurisdiction. Set a calendar reminder, not a mental note. The deadline is the 15th day of the 5th month after your organization's tax year ends [2]. For a group on a calendar year (ending December 31), that's May 15. For a school-year-aligned fiscal year ending June 30, that's November 15.
what happens if you file late or miss it entirely
Missing a single year isn't usually catastrophic on its own, but there is no small penalty structure for a late 990-N the way there is for the full 990 (which can carry per-day penalties for larger organizations). The real danger with the 990-N is cumulative: the IRS automatically revokes tax-exempt status for any organization that fails to file for three consecutive years [5]. The IRS states it directly: organizations that don't file for three consecutive years "will automatically lose their tax-exempt status" [5]. This isn't a warning letter process you can argue with after the fact. It's automatic, and it happens on the filing due date of the third missed year. If you're a new treasurer and you're not sure whether the last few years got filed, check the organization's status right now using the IRS Tax Exempt Organization Search [4], which lists auto-revoked organizations along with the effective revocation date. Don't assume the previous treasurer filed just because nobody complained. Silence from the IRS for a couple years is exactly what auto-revocation looks like from the outside; nobody sends a warning postcard for a missed e-Postcard.
what if your organization already lost its tax-exempt status
If the search tool shows your organization on the auto-revocation list, filing a fresh 990-N does not fix it. Once status is revoked, the organization has to apply for reinstatement, generally using Form 1023 (or Form 1023-EZ if eligible) along with the appropriate user fee, and in many cases can request retroactive reinstatement if filed within a specific window after the revocation date [6]. Revenue Procedure 2014-11 lays out four reinstatement paths depending on organization size and how quickly you act after revocation, including streamlined retroactive reinstatement for small organizations (those eligible to file 990-N or 990-EZ) that apply within 15 months of the revocation date [6]. The rules and required showing get more detailed the longer you wait, so acting sooner rather than later genuinely matters here. This is exactly the situation where a lot of new volunteer treasurers get stuck, because reinstatement paperwork is a different animal from the 8-question e-Postcard. It involves narrative statements, sometimes a reasonable cause explanation, and a fee that as of recent years runs in the hundreds of dollars depending on the form and organization size; confirm current fees on the IRS Form 1023 and 1023-EZ fee pages before applying, since the IRS updates these periodically. We built the $99 one-time State-Personalized Treasurer Kit at boosterledger.com partly because this exact scenario, a booster club treasurer discovering three lapsed years and a revocation notice, is one of the most common messes new volunteers inherit. The kit doesn't file anything for you or replace a CPA, but it walks through the sequence (check status, gather EINs and past filings, decide 990-N versus reinstatement path) in the order the IRS actually expects it. Start at treasurer-kit-builder if you want that laid out state by state alongside your raffle and charity registration requirements.
does filing a 990-n cost anything or come with a fee
No, filing the 990-N itself is free. The IRS does not charge a filing fee for the e-Postcard [2]. This is different from Form 990-EZ or the full Form 990, which also have no separate IRS filing fee, but which often justify paying an accountant or preparer given the added complexity. Where costs do show up: if your organization needs to apply or reapply for tax-exempt status (Form 1023 or 1023-EZ), there's a user fee. If your state requires separate charitable solicitation registration, many states charge their own annual fee on top of anything federal, often in the \$0 to \$400 range depending on the state and your revenue tier; confirm exact current fees with your state's charity registration office or attorney general. Don't let anyone charge you a large fee just to "file your 990-N." It's an 8-question online form you can do yourself in about 10 minutes with your organization's basic details in hand.
how is the 990-n different from state charity or raffle filings
The 990-N satisfies your federal IRS annual reporting obligation. It has nothing to do with state-level requirements, which are a completely separate system run by your state attorney general or secretary of state's charity division. Many states require nonprofits soliciting donations to separately register for charitable solicitation, sometimes annually, sometimes with renewal fees and its own financial disclosure. If your booster club or PTO also runs raffles, that typically triggers yet another layer: a state raffle or gaming license, usually issued by the state attorney general, gaming commission, or department of revenue depending on the state. These licenses commonly require proof of nonprofit status (your IRS determination letter or 990 filing history) as part of the application. So the order of operations for a new treasurer usually looks like: confirm IRS exempt status is intact (990-N history clean, no auto-revocation) first, then handle state charity registration if applicable, then apply for any state raffle license needed for that year's fundraiser. Skipping straight to a raffle application while your federal status is in limbo is a common and avoidable mistake.
what does a treasurer of a club do year-round, more than at filing time
Filing the 990-N is a once-a-year, 10-minute task. The job of a treasurer is everything in between that makes that filing accurate and defensible. Month to month, that's reconciling the bank statement against the check register, keeping a simple ledger of income (dues, concession sales, fundraiser proceeds) and expenses (uniforms, equipment, tournament fees), and holding onto receipts and deposit slips. What is a treasurer responsible for beyond the numbers? Usually also: reporting a plain-English budget summary at meetings, flagging when spending is off pace, and handing off a clean set of books when their term ends. What does a treasurer do in a club that a good handoff depends on? Documentation. The treasurer who keeps a running file of EIN, tax year, prior 990-N confirmations, bank account details, and signer authorizations saves the next volunteer weeks of detective work. That handoff document matters as much as any single year's filing, and it's worth building before you're asked to hand it over, not after.
quick pre-filing checklist
Before you open the IRS e-Postcard system, confirm you have: the exact legal name on file with the IRS, the EIN, the tax year end date, gross receipts for the year (and the prior two years if you're near the threshold), a principal officer's name and mailing address, and organization website if applicable [2]. Then check your organization's current status on the IRS Tax Exempt Organization Search [4] so you know going in whether you're filing a routine annual notice or walking into a reinstatement situation. Five minutes of checking here saves a much longer conversation later.
Frequently asked questions
what does a treasurer do
A treasurer manages an organization's money: tracking income and expenses, reconciling bank accounts, reporting financial status to the board or members, and handling required filings like the IRS Form 990-N. In small nonprofits, the treasurer is usually the only officer who touches both the checkbook and the annual tax filing.
what is a treasurer
A treasurer is the officer or volunteer responsible for an organization's finances: cash handling, record-keeping, budgeting, and compliance filings. In a booster club, PTO, or youth sports league, it's almost always an unpaid volunteer position that rotates every year or two.
what do treasurers do
Treasurers reconcile bank statements, track deposits and expenses, prepare budget updates, safeguard receipts and records, and file annual IRS returns like the 990-N. They also typically manage the handoff of financial records to the next treasurer when their term ends.
what a treasurer does day to day
Day to day, a treasurer deposits checks, records expenses, keeps receipts organized, and monitors the bank balance against the budget. Annually, they file IRS Form 990-N (or 990-EZ/990 if larger) and, if the group runs raffles, handle state gaming license paperwork too.
what is form 990
Form 990 is the IRS's annual information return for tax-exempt organizations, used to report activity and confirm continued eligibility for tax-exempt status. It scales by size: full Form 990 for larger organizations, 990-EZ for mid-size groups, and 990-N (the e-Postcard) for organizations with gross receipts normally $50,000 or less [2].
what does a treasurer do in a club
In a club setting, a treasurer collects dues or fundraiser proceeds, pays approved expenses, keeps a ledger, reports finances at meetings, and files the club's annual IRS return. They're often the one signer authority who legally can move money out of the account.
what does a club treasurer do differently from other officers
Unlike a president (who runs meetings) or secretary (who keeps minutes), the treasurer specifically owns money: bank accounts, receipts, budgets, and IRS/state filings. In many small clubs the treasurer is also the only officer tracking whether the group stays under the $50,000 gross receipts threshold for 990-N eligibility.
what is a 990 tax form
A 990 tax form is the umbrella term for the IRS's series of annual information returns for tax-exempt organizations. It's not an income tax return in the traditional sense but a public accountability document. Which version applies (990-N, 990-EZ, or full 990) depends on gross receipts and total assets [2][3].
what is the 990
"The 990" usually refers to Form 990, the IRS's annual reporting form for tax-exempt organizations, though people also use it loosely to mean whichever version (990-N, 990-EZ, or full 990) applies to their organization's size. Small booster clubs and PTOs under $50,000 in gross receipts typically mean the 990-N when they say "the 990."
what does a treasurer of a club do if the group has never filed before
They should first check IRS Tax Exempt Organization Search to confirm the organization's exempt status and EIN are on record [4], then file whatever 990-N filings are missing if not yet auto-revoked, or begin the reinstatement process under Form 1023/1023-EZ if three consecutive years were missed and status was revoked [6].
how much does it cost to file a 990-N
Filing the 990-N itself is free; the IRS charges no fee for the e-Postcard [2]. Costs only arise if you need to apply or reapply for tax-exempt status (Form 1023/1023-EZ user fees) or if your state requires a separate charity registration fee, which varies widely by state; confirm current amounts with your state charity office.
what's the deadline to file Form 990-N
The 990-N is due the 15th day of the 5th month after your organization's tax year ends [2]. For a calendar-year organization (year ending December 31), that's May 15. For a fiscal year ending June 30, the deadline is November 15.
what happens after three missed years of 990-N filings
The IRS automatically revokes the organization's tax-exempt status after three consecutive years of not filing any required 990-series return [5]. There's no warning notice beforehand; the revocation is automatic and appears on the IRS Tax Exempt Organization Search tool once it takes effect [4].
can you file 990-N on paper by mail
No. Form 990-N must be filed electronically through the IRS e-Postcard system; there is no paper version [2]. If your organization is too large for 990-N eligibility, you'd file the paper or electronic 990-EZ or full Form 990 instead, depending on size thresholds [3].
Sources
- IRS, Annual Exempt Organization Return: Who Must File: most tax-exempt organizations must file an annual return, with narrow exceptions like churches
- IRS, Form 990-N (e-Postcard): 990-N eligibility threshold, filing process, required data fields, deadline, and no filing fee
- IRS, Form 990-EZ instructions: 990-EZ gross receipts and asset thresholds distinguishing it from 990-N and full Form 990
- IRS, Tax Exempt Organization Search: tool to check an organization's exempt status and auto-revocation status
- IRS, Automatic Revocation of Exemption: organizations that fail to file for three consecutive years automatically lose tax-exempt status
- IRS Revenue Procedure 2014-11: reinstatement paths including streamlined retroactive reinstatement within 15 months for eligible small organizations