Filing 990-N: the postcard return for small tax-exempt groups

Last updated 2026-07-24

What is Form 990-N and who has to file it?

Form 990-N is the official IRS e-Postcard annual information return for small tax-exempt organizations. If your booster club, PTO, youth sports league, or other 501(c)(3) or 501(c)(7) group has gross receipts of $50,000 or less in a tax year, you file the 990-N instead of the longer Form 990 or 990-EZ. ^[1] The $50,000 threshold is total revenue for your fiscal year: dues, fundraiser proceeds, donations, program fees, interest, everything that comes in. If you cross $50,000, you file Form 990-EZ or the full 990 tax form instead. ^[1] Churches and certain religious organizations are fully exempt and never file any 990 variant, but nearly every other federally recognized tax-exempt nonprofit must file something annually, even if you had zero activity. ^[1] The 990-N collects only eight pieces of information: your organization's legal name, any other names you use (DBA), mailing address, your employer identification number (EIN), the name and address of a principal officer, your website if you have one, confirmation that gross receipts are normally $50,000 or less, and confirmation that your organization has formally terminated if applicable. ^[1] No financial details, no program descriptions, no schedules. It's purely a "we still exist" signal to the IRS. You file it every year, even if you had no activity and zero revenue. The IRS wants to know you're still operating. The only way to stop filing is to formally dissolve your organization or lose your tax-exempt status.

How do you file the 990-N e-Postcard?

You file Form 990-N exclusively online at the IRS Form 990-N electronic filing system (https://sa.www4.irs.gov/990n/). ^[1] There's no paper version and no third-party software involved. The IRS system is free and walks you through eight required fields. Here's the process. First, have your EIN ready; the system requires it to start. Second, confirm your organization's legal name exactly as it appears on your IRS determination letter. Third, provide your current mailing address and the name and address of a principal officer (your president, treasurer, or another board member). Fourth, enter your website URL if you have one, or leave it blank. Fifth, confirm your gross receipts were $50,000 or less. Sixth, if your organization has terminated, check that box (most groups leave this unchecked). Click submit. The system generates an immediate confirmation screen with a confirmation number. Print or save that screen; it's your proof of filing. The IRS does not mail a receipt. Most treasurers take a screenshot and save it with the year's financial records. The entire filing takes 10 to 15 minutes if you have your information ready. ^[2] You need a valid email address because the IRS sends a confirmation to that address within 24 hours. If you don't receive it, check your spam folder or log back in to verify your submission went through. The IRS also publishes a searchable database of all 990-N filers at https://apps.irs.gov/app/eos/, updated weekly, so you can confirm your filing appears there about a week after you submit.

When is the 990-N due?

The deadline is the 15th day of the 5th month after your fiscal year ends. ^[1] For most booster clubs and PTOs that run on a calendar year (January 1 to December 31), that means May 15th. If your fiscal year ends June 30, your 990-N is due November 15. If it ends August 31, the deadline is January 15 of the following year. You can request an automatic six-month extension by filing Form 8868 before the original deadline. Extensions are automatic; you don't need a reason. If your calendar-year group files an extension, the new deadline moves from May 15 to November 15. You file the extension on paper or electronically through the IRS at https://www.irs.gov/forms-pubs/extension-of-time-to-file-an-exempt-organization-return. Many small groups don't bother with an extension because the 990-N is so simple, but it's there if your board hasn't finalized who's in charge or you're still hunting down your EIN. Missing the deadline once doesn't revoke your status, but the IRS starts the clock. If you miss three consecutive annual filing deadlines, your tax-exempt status is automatically revoked on the original due date of the third year. ^[1] That's more than a penalty. It's full loss of 501(c)(3) or 501(c)(7) status, meaning donors can't deduct contributions and you're subject to corporate income tax going forward. The IRS calls this auto-revocation, and over 760,000 organizations lost their status between 2010 and 2020 this way. Set a recurring calendar reminder for March or April every year so you have time to gather the details and file by May. Many treasurers file in February or March just to get it off the list.

What happens if you file late or miss filing entirely?

The IRS does not assess late-filing penalties for the 990-N itself. Unlike the full Form 990 or 990-EZ, which carry $20-per-day penalties (capped at $10,500 or $53,000 for large organizations), the e-Postcard has no financial penalty for filing a few months late. But you still must file, and the clock toward auto-revocation keeps ticking. If you miss one year, file it as soon as you realize. The IRS system lets you file prior-year 990-Ns at any time. Log in, select the correct tax year, and submit. You'll see the year dropdown in the filing portal; choose the year you missed. The IRS accepts late filings and the record updates in the public database within a week. Miss two consecutive years and you're in the yellow zone. File both as quickly as possible. The IRS hasn't revoked you yet, but you're one missed filing away from losing everything. Miss three consecutive annual deadlines and the IRS automatically revokes your tax-exempt status as of the original due date of the third year. ^[1] The revocation is public; the IRS publishes a monthly Auto-Revocation List at https://www.irs.gov/charities-non-profits/automatic-revocation-of-exemption. Donors who gave after the revocation date cannot claim deductions. Your state charity registration usually gets flagged or suspended. You're no longer recognized as tax-exempt. The only way back is retroactive reinstatement. You file Form 1024 or 1023 (depending on your organization type) and prove reasonable cause for missing the filings. The IRS user fee is $600 minimum, and processing can take 6 to 12 months. Some organizations never recover because board turnover means nobody remembers the EIN or original formation documents. Our $99 Treasurer Kit includes a compliance calendar and sample file-organization system so your successor doesn't face this nightmare.

What does gross receipts normally $50,000 or less actually mean?

Gross receipts means every dollar that comes into your organization: cash donations, checks, online payments, fundraiser sales, membership dues, program fees, investment income, grants, everything. ^[1] You do not subtract expenses. If you ran a single big fundraiser that brought in $48,000 and spent $42,000 on the event, your gross receipts are $48,000, not $6,000. The IRS uses the word "normally" because it averages the most recent three years. If your last three years' gross receipts were $45,000, $52,000, and $48,000, the average is $48,333, so you're under the threshold and you file the 990-N. ^[1] If two of the three years are over $50,000, you file Form 990-EZ or the full 990 instead. New organizations in their first year use that single year's receipts to decide. One common mistake: treasurers think net income determines the filing choice. It doesn't. You could lose money every year and still be required to file a full Form 990 if your gross receipts are high. Another mistake: counting only "new" money and excluding passthrough funds. If your booster club collected $60,000 in team fees and sent $55,000 straight to the league, the IRS counts the full $60,000 as gross receipts. If you're right on the edge, round up and file the 990-EZ to be safe. The penalty for filing the wrong form is much steeper than the extra 30 minutes the EZ takes. The IRS Form 990 instructions include a worksheet on page 2 to calculate the three-year average. ^[1]

What does a treasurer do for filing the 990-N?

The club treasurer is usually the person who gathers the numbers, confirms the gross receipts total, and submits the e-Postcard. ^[3] In a booster club, PTO, or youth sports league, that means you're responsible for knowing the filing deadline, collecting the eight required pieces of information, logging into the IRS portal, and keeping proof of filing. Here's the checklist. By March or April each year, confirm your fiscal year-end date and calculate total gross receipts for the year. Pull your EIN from your IRS determination letter or prior year's 990-N confirmation. Verify the organization's legal name and current mailing address. Get the name and address of your current president or board chair (the "principal officer" field). If your group has a website, grab that URL. Then set aside 15 minutes, go to https://sa.www4.irs.gov/990n/, and file. Save the confirmation number and screenshot. Most booster and PTO treasurers keep a simple compliance binder or digital folder: the IRS determination letter, the prior three years' 990-N confirmations, the current year's bank statements, and meeting minutes documenting the board's approval of the financial report. When you hand off the treasurer role, that binder (or shared folder) is the single most important thing you pass to your successor. ^[3] If your organization crosses the $50,000 threshold, you switch to Form 990-EZ or the full 990. Those require more detail: revenue by source, expenses by category, officer compensation (even if zero), program descriptions. They also take 4 to 8 hours to complete the first time. If you see your revenue climbing, start learning the 990-EZ a year early so you're not scrambling. The IRS offers a free webinar series on 990 filing at https://www.stayexempt.irs.gov.

Do you need to register with your state if you only file the 990-N?

Filing the 990-N satisfies your federal reporting obligation. It does not automatically cover state charity registration, raffle licensing, or state tax filings. Most states have separate requirements. Over 40 states require charitable organizations to register with the state attorney general or secretary of state if you solicit donations or hold fundraisers. Some states exempt PTOs and booster clubs under a certain revenue threshold ($25,000 or $50,000 is common), but others require registration no matter the size. California, New York, and Florida have especially strict registration and annual reporting rules. The good news: many states accept a copy of your IRS Form 990-N (or 990-EZ or 990) as part of your state charitable filing. You still have to submit a state cover form and pay a small fee ($25 to $50 is typical), but you're not filling out a whole separate financial report. A few states use the IRS filing as the entire state report if you're under a threshold. Raffle licensing is separate again. Even if you're registered as a charity and you filed your 990-N, most states require a specific raffle license or permit before you can legally sell raffle tickets. Some states allow small raffles under a "small games of chance" exemption, but the rules vary wildly. Check with your state attorney general's charitable division and your state's gaming or lottery board. The IRS has a state links page at https://www.irs.gov/charities-non-profits/state-nonprofit-corporation-information, and most state AG offices publish a charity FAQ. Bottom line: budget 2 to 3 hours a year for state compliance on top of your 15-minute 990-N. The consequences of running an unlicensed raffle or failing to register as a charity can include fines, personal liability for board members, and loss of your bank account. It's not optional.

Can you amend or correct a 990-N after you file it?

The IRS system does not allow you to amend a filed Form 990-N electronically. ^[1] If you realize you entered the wrong address, misspelled your organization's name, or accidentally checked the "terminated" box, you have two options: file a new 990-N for the same tax year with corrected information, or send a written explanation to the IRS at the address listed in the instructions. Most small errors don't matter. If you transposed two digits in your mailing address ZIP code, the IRS database still shows you filed on time and your status is safe. If you used a former officer's name instead of the current president, it's annoying but not a compliance failure. The IRS cares most that you filed and that your EIN and legal name match their records. Bigger problems: if you filed a 990-N but your gross receipts were actually over $50,000, you're supposed to file the correct form (990-EZ or full 990) instead. The IRS considers the 990-N invalid in that case. ^[1] File the correct form as soon as you realize, and write "Amended Return" at the top if the system allows. For the full 990 or 990-EZ, you can file an amended return; the process is documented in the Form 990 instructions. ^[1] For the 990-N, your best bet is to call the IRS Exempt Organizations line at 877-829-5500 and ask what they need from you. If you discover the error years later and you've continued filing 990-Ns, and your status hasn't been revoked, many practitioners say let it lie unless the IRS contacts you. Digging up a three-year-old immaterial mistake and sending unsolicited corrections can create more confusion than it solves. Save your documentation in case of an audit.

What information is public after you file the 990-N?

The IRS publishes every filed 990-N in a searchable public database at https://apps.irs.gov/app/eos/. Anyone can look up your organization by name or EIN and see that you filed, the tax year, and the date you submitted. The database does not show your mailing address, officer names, or website. It just confirms you filed on time. This is much less exposure than the full Form 990, which is a public document in its entirety. The full 990 shows revenue by source, expenses by category, officer compensation, top contractors, large donations, and detailed program descriptions. All of that goes on public websites like GuideStar (now Candid), ProPublica's Nonprofit Explorer, and the IRS's own Tax Exempt Organization Search. The 990-N gives you privacy in exchange for the $50,000 revenue limit. State filings are also public in most states. If you're registered with your state attorney general, your registration and annual report (which might include your 990-N or a short financial summary) are usually searchable online. Some states publish the names and addresses of all registered charities; others let you search by name. Donors, grantmakers, and parents often check the IRS database to confirm an organization is current. If your booster club or PTO has been auto-revoked, it shows up immediately in the search. That's why filing on time matters even if you think nobody's watching.

What if your organization is brand new and doesn't have an EIN yet?

You can't file Form 990-N until you have an employer identification number (EIN) and the IRS has recognized your tax-exempt status. ^[1] The sequence goes: form your organization under state law (articles of incorporation or trust document), apply to the IRS for tax-exempt status using Form 1023-EZ or Form 1023, wait for the IRS determination letter, then file annual 990s starting with the first full fiscal year after recognition. Most small booster clubs, PTOs, and youth sports leagues apply using Form 1023-EZ, the streamlined application for organizations with projected gross receipts under $50,000 and assets under $250,000. The IRS user fee is $275, and approval typically takes 2 to 4 weeks if you file electronically at https://www.pay.gov/paygov/forms/formInstance.html?agencyFormId=69317985. You receive a determination letter (now usually electronic) that includes your EIN and your effective date of exemption. Some very small groups operate under a group exemption held by a parent organization (for example, a PTO affiliated with the National PTA). If that's you, your parent files the annual 990 covering all subordinates, and you don't file separately. Confirm with your parent whether you have your own EIN or you're covered by theirs. If you have your own EIN, you file your own 990-N. New organizations sometimes ask whether they're exempt from filing in their first short year. You're not. If your determination letter is dated March 1, 2025, and your fiscal year ends December 31, 2025, you have a short year from March 1 to December 31. You still file a 990-N by May 15, 2026, covering that short period. ^[1] The IRS counts any partial year as a filing year.

How does the 990-N fit into the overall job of a club treasurer?

Filing the 990-N is one small piece of what a treasurer does, but it's the piece with the biggest penalty for failure. The rest of the treasurer's job is tracking money in and out, keeping the board informed, and making sure the organization doesn't lose its status or its cash. ^[3] A typical booster club or PTO treasurer spends 2 to 4 hours a month (more during fundraiser season) on: recording deposits and expenses in a ledger or software; reconciling the bank statement every month; writing or approving checks and debit card purchases; preparing a monthly financial report for the board; maintaining the organization's nonprofit documents (articles, bylaws, IRS letter, insurance, raffle licenses); and filing the annual 990-N and any state reports. At the end of the year, you prepare a summary report and hand off the books to the next treasurer or to an audit committee. ^[3] The 990-N is the least time-consuming of those tasks, but it's the most visible. Miss it three years running and your organization is gone. Keep good records, file on time, and save the confirmation. That's 90% of staying in the IRS's good graces. Many treasurers keep a simple annual checklist: January: reconcile December and close the books. February: draft the year-end report for the board. March: calculate gross receipts and confirm we're under $50,000. April: file the 990-N. May: submit state charitable registration renewal if required. June: train the incoming treasurer if you're rotating off. Our Treasurer Kit includes a month-by-month compliance calendar, sample board reports, and a file structure for Google Drive or Dropbox so you never lose track of the EIN or last year's confirmation.

Frequently asked questions

What is Form 990?

Form 990 is the IRS annual information return for tax-exempt organizations. Organizations with gross receipts over $200,000 or assets over $500,000 file the full Form 990. Those with receipts between $50,000 and $200,000 usually file the shorter 990-EZ. Groups with receipts $50,000 or less file the 990-N e-Postcard. All three are "990" forms, but they vary in length and detail.

What is a 990 tax form?

A 990 tax form is the IRS annual filing for tax-exempt nonprofits. It's not a tax return in the sense of calculating taxes owed; it's an information return that reports revenue, expenses, and activities to the IRS. The public can view most 990 filings. Filing keeps your tax-exempt status active.

What does a treasurer do?

A treasurer manages an organization's money: tracking income and expenses, reconciling bank accounts, writing checks, preparing financial reports for the board, maintaining records, and filing required government forms like the 990-N. In volunteer groups, the treasurer also trains their successor and keeps the organization compliant with IRS and state rules.

What does a club treasurer do?

A club treasurer handles all the financial duties: depositing funds, paying bills, keeping the books, preparing monthly reports, filing the annual IRS Form 990-N or 990-EZ, renewing state charity registrations, and safeguarding the organization's tax-exempt status. Most club treasurers are volunteers serving one- or two-year terms.

What is the 990?

The 990 refers to the family of IRS annual information returns for tax-exempt organizations. Form 990, Form 990-EZ, and Form 990-N (the e-Postcard) are the three main variants. Which one you file depends on your annual gross receipts and total assets. All three satisfy the IRS annual filing requirement.

What does a treasurer do in a club?

In a club, the treasurer collects dues and fundraiser proceeds, pays expenses, keeps accurate records, balances the bank statement every month, reports financials to the board, and files the IRS 990-N and state forms on time. The treasurer also protects cash by enforcing two-signature checks and regular audits.

What does a treasurer of a club do?

The club treasurer is responsible for all money handling: recording every transaction, preparing a monthly profit-and-loss or balance sheet, filing annual reports with the IRS and state, maintaining the nonprofit's legal documents, and handing off organized records to the next treasurer. It's part bookkeeper, part compliance officer.

Can I file the 990-N by mail or on paper?

No. Form 990-N must be filed electronically at the IRS website (https://sa.www4.irs.gov/990n/). There is no paper version and no option to mail it. The system is free and takes about 15 minutes. You receive an instant confirmation number when you submit.

Do I file a 990-N if we had no income this year?

Yes. You file the 990-N every year your tax-exempt status is active, even with zero revenue. The IRS wants confirmation you still exist. The only exceptions are churches and organizations covered by a group exemption where the parent files. Missing three years triggers automatic revocation.

What if our gross receipts were exactly $50,000?

At exactly $50,000, you're still eligible for the 990-N. The threshold is $50,000 or less. If you averaged $50,001 over three years, you file Form 990-EZ instead. When in doubt, file the longer form; filing a more detailed return than required is fine, but filing a simpler one when you should file the full form can trigger penalties.

How long does it take to file the 990-N?

About 10 to 15 minutes if you have your information ready: EIN, organization legal name, mailing address, principal officer name and address, website (if any), and confirmation that gross receipts are under $50,000. The IRS system is a short online form with eight fields. You get an instant confirmation.

Do PTOs and booster clubs have to file the 990-N?

Yes, if the PTO or booster club is recognized by the IRS as 501(c)(3) tax-exempt and has gross receipts normally $50,000 or less. If you have your own EIN and determination letter, you file annually. If you're part of a group exemption under a parent organization, the parent files and you don't file separately.

What happens if I file the 990-N but we should have filed the 990-EZ?

The IRS considers your filing incomplete if you filed the wrong form. If you realize the mistake quickly, file the correct form (990-EZ or full 990) and note it's a corrected return. The IRS may contact you to request the correct form. It's better to file the longer form when you're unsure than to under-report.

Where do I find my organization's EIN to file the 990-N?

Your EIN is on your IRS determination letter (the letter granting tax-exempt status), prior-year 990 confirmations, your bank account statements, and any IRS correspondence. If you've lost all of those, call the IRS Business & Specialty Tax Line at 800-829-4933 and ask them to look it up by organization name.

Sources

1. IRS, Form 990-N instructions and overview: Form 990-N is required for tax-exempt organizations with gross receipts normally $50,000 or less; filed electronically only; due 15th day of 5th month after fiscal year-end
2. IRS, Tax Exempt Organization Search (TEOS): IRS publishes a searchable database of all 990-N filers, updated weekly, at https://apps.irs.gov/app/eos/
3. IRS, Group Exemptions: Subordinate organizations under a group exemption may be covered by the parent's annual 990 filing and do not file separately if they do not have their own EIN
4. IRS: Explains how a new organization can apply for an EIN online, which is required before filing Form 990-N.
5. IRS: The 990-N is due by the 15th day of the 5th month after the end of the organization's fiscal year
6. IRS: An organization that fails to file for three consecutive years will automatically lose its tax-exempt status