Filing a 990: what it is, who files, and how to get it done

Last updated 2026-07-24

What is Form 990 and why does it exist?

Form 990 is the IRS annual information return for tax-exempt organizations. It's not a tax return in the usual sense, most 501(c)(3) nonprofits don't pay federal income tax, but it's the IRS's way of checking that you're still operating for your stated exempt purpose, not paying excessive compensation, and not engaging in prohibited political activity ^[1]. The 990 family has three versions: the 990-N postcard for small groups, the 990-EZ mid-size return, and the full Form 990 for larger organizations. Every 501(c)(3) booster club, PTO, or youth-sports nonprofit must file one of these every year, even if you had zero revenue. Churches and a handful of other categories are exempt, but school support groups are not ^[1]. The IRS makes your 990 public. Anyone can pull it from the IRS website or third-party databases like GuideStar. Prospective donors, school administrators, and journalists look at 990s to see how much you raised, what you spent, and who your officers are. That public accountability is a feature, not a bug: Congress wanted transparency in exchange for tax exemption. If you skip filing for three consecutive years, the IRS automatically revokes your 501(c)(3) status ^[2]. No warning letter. Your organization lands on the Auto-Revocation List, you lose your exemption retroactively to the filing deadline of the third missed year, and donors can no longer deduct their contributions. Recovery is possible but requires applying for reinstatement and paying late-filing penalties.

What does a treasurer do for the 990?

The treasurer owns the 990 filing in almost every small nonprofit. You gather the financial records, decide which version of the 990 applies, complete the form, and submit it by the deadline. If your group has an EIN and 501(c)(3) determination letter, you are legally required to file, and the treasurer is the officer who makes it happen ^[1]. For a 990-N (gross receipts under $50,000), the work is light: log into the IRS e-postcard system, answer eight questions, your EIN, tax year, legal name, mailing address, website if you have one, confirmation that receipts were under $50,000, confirmation that the organization has terminated if applicable, and the name and address of a principal officer, and click submit. It takes ten minutes if your books are straight ^[3]. For a 990-EZ (receipts between $50,000 and $200,000) or the full 990 (over $200,000), you're preparing a multi-page financial disclosure. You report total revenue by category (contributions, program service revenue, fundraising events), total expenses, balance-sheet assets and liabilities, compensation paid to officers and key employees, and narrative answers about governance and programs. The 990-EZ is four pages; the full 990 runs to twelve pages of core form plus schedules ^[1]. Many treasurers hire an accountant for the first 990-EZ or full 990, then handle renewals themselves once they understand the flow. You don't need a CPA to file a 990, but you do need accurate books and enough time to read the instructions. The IRS publishes a detailed instruction booklet for each form that explains every line. You also sign the 990 as treasurer, or the president signs and you provide the financial data. Either way, you're certifying under penalty of perjury that the information is true and complete. The IRS can assess penalties for negligent or fraudulent filings, though in practice they focus enforcement on large nonprofits and egregious cases.

Which version of the 990 does my group file?

≤ $50,000	Any amount	990-N (e-postcard)
$50,001, $200,000	< $500,000	990-EZ
> $200,000	Any amount	990 (full form)
Any amount	≥ $500,000	990 (full form)	Most booster clubs and PTOs file the 990-N. A typical elementary-school PTO raising $30,000 a year from book fairs and spirit nights lands squarely in 990-N territory. You move to the 990-EZ when you cross $50,000 in receipts: a high-school booster club running a large car raffle or a middle-school PTO doing a major capital campaign often hits that threshold [4]. The full 990 is rare for volunteer groups, but it happens. A booster club supporting a large high-school athletic program with ticket revenue, concessions, a brick-and-mortar spirit store, and an endowment can easily top $200,000. If you're filing a full 990, you probably need professional help unless someone on your board has nonprofit accounting experience. If you're right at a threshold, always file the higher form to be safe. The IRS won't penalize you for filing a 990-EZ when you could have filed a 990-N, but filing the wrong lower form can trigger a deficiency notice.

The version you file depends on your gross receipts and total assets. Gross receipts means all revenue before expenses: donations, fundraiser proceeds, membership dues, interest income, everything that came into the bank account during your fiscal year ^[1]. | Gross receipts | Assets | Form |

When is the 990 due?

Your 990 deadline is the 15th day of the fifth month after your fiscal year ends ^[1]. Most booster clubs and PTOs run on a June 30 or August 31 fiscal year to align with the school calendar, which puts the deadline at November 15 or January 15. If your fiscal year matches the calendar year (ending December 31), your 990 is due May 15. If you're on a July 1, June 30 cycle, it's due November 15. If you end August 31, the deadline is January 15 of the following calendar year. You get an automatic six-month extension by filing Form 8868 before the original deadline ^[5]. The extension is automatic, you don't need IRS approval, you just file the form. For a June 30 year-end due November 15, the extension pushes the deadline to May 15. For a December 31 year-end due May 15, the extension runs to November 15. File the extension even if you think you'll make the original deadline. It costs nothing, takes two minutes, and saves you from an automatic late penalty if something goes wrong. The IRS charges $20 per day for late 990-N filings (capped at the lesser of $10,000 or 5 percent of gross receipts) and higher penalties for late 990-EZ or 990 filings ^[2]. Mark the deadline on your calendar the day you take over as treasurer. Miss it three years in a row and you're auto-revoked, no exceptions. The IRS posts the Auto-Revocation List monthly; once you're on it, reinstatement requires filing all the missing 990s, paying penalties, and submitting a new exemption application or a streamlined reinstatement request.

How do I file the 990-N postcard?

The 990-N is electronic only. You file it through the IRS Tax Exempt Organization Search tool at irs.gov/TEOS ^[3]. There's no paper option, no third-party software required, and no filing fee. Log in with your organization's EIN. If it's your first time, you'll register the EIN and set up an account. The system asks for your determination letter information to verify you're authorized. Once you're in, the 990-N form has eight fields: 1. Employer Identification Number 2. Tax year (the 12-month period your filing covers) 3. Legal name of the organization 4. Mailing address 5. Website address (if you have one; optional) 6. Confirmation that gross receipts were $50,000 or less 7. Confirmation that the organization has terminated, if applicable (almost always "no") 8. Name and address of a principal officer (usually the president or treasurer) You click through, review, and submit. The IRS emails a confirmation receipt to the address you provided. Print that confirmation and keep it in your permanent files. If the IRS ever claims you didn't file, the confirmation is your proof. The whole process takes ten minutes if you have your EIN, determination letter, and correct mailing address on hand. The system rejects filings with mismatched names or addresses, so make sure everything matches your determination letter exactly. If you realize later that you made a mistake, wrong tax year, wrong officer name, whatever, you can file an amended 990-N by logging back in and submitting a corrected version. The IRS replaces the original with the amendment. No penalty for honest errors caught and fixed promptly.

How do I file the 990-EZ or full 990?

The 990-EZ and full 990 can be filed on paper or electronically. Electronic filing is faster, cheaper, and less error-prone. The IRS strongly prefers e-filing and has been pushing toward a mandatory e-file requirement for all 990s ^[1]. You'll need tax software or an IRS-authorized e-file provider. TaxAct, TurboTax Business, and ExpressTaxExempt all handle 990-EZ and 990 returns. Prices range from $50 to $200 depending on the form version and whether you need state filing. Some providers offer free 990-EZ filing for small nonprofits; check the IRS Free File program list ^[6]. To prepare the return, you need a complete year-end financial statement: total revenue by source, total expenses by category, beginning and ending cash balances, and a list of officers with their compensation (usually zero for booster clubs). If you use QuickBooks or another accounting package, export a profit-and-loss statement and balance sheet for the fiscal year. Those reports map directly to Part I of the 990-EZ. Part II asks about your program services: what you spent money on and what you accomplished. For a booster club, that's "provided uniforms, equipment, and travel support for school athletic teams; served 450 student-athletes." For a PTO, it's "funded classroom supplies, field trips, and teacher grants; supported 600 students." Write two or three sentences per major program area. Part III covers officers, directors, and key employees. List each board member by name and title, report their hours per week (usually 1-5 for volunteers), and state their compensation (zero unless you pay a bookkeeper or administrator). If anyone received more than $100,000, you'll complete Schedule J with detailed compensation disclosure, but that never happens in booster clubs. Part IV is the balance sheet: cash, receivables, inventory, liabilities, and net assets. If you have a savings account and a checking account, you report the combined ending balance as cash. If you owe the school $500 for a field rental, that's a liability. Net assets is the difference between what you own and what you owe. Sign the return electronically or on paper (if filing by mail), attach any required schedules, and submit. The IRS acknowledges receipt within 24 hours for e-filed returns. For paper returns, mail to the address in the instructions, it varies by state, and send it certified mail so you have proof of delivery. Many booster treasurers find the first 990-EZ intimidating and hire a CPA to prepare it. Expect to pay $400 to $800 for a professional 990-EZ. After you see how the CPA maps your financials to the form, you can usually handle renewals yourself. BoosterLedger's State-Personalized Treasurer Kit includes a 990-EZ walkthrough with annotated line-by-line guidance and sample entries from real booster and PTO returns, which gets most treasurers through the form without paying for outside help.

What happens if I file late or miss the deadline?

The IRS assesses penalties for late filing. For the 990-N, it's $20 per day, capped at the lesser of $10,000 or 5 percent of gross receipts for the year ^[2]. For a group with $30,000 in receipts, the cap is $1,500. If you're 75 days late, you owe $1,500. For the 990-EZ and full 990, the penalty is $20 per day with no cap based on revenue, but the IRS can abate penalties for reasonable cause ^[2]. Reasonable cause means you made a good-faith effort to comply but were prevented by circumstances beyond your control: the treasurer had a medical emergency, records were destroyed in a flood, the mail got lost. "I forgot" or "I was busy" is not reasonable cause. If you miss three consecutive filing deadlines, the IRS automatically revokes your 501(c)(3) status ^[2]. The revocation is retroactive to the filing deadline of the third missed return. So if you were due November 15, 2020, November 15, 2021, and November 15, 2022, and you filed none of them, your exemption is revoked effective November 15, 2022. Donations received after that date are not tax-deductible, and you may owe corporate income tax on revenue earned during the gap. The IRS posts the Auto-Revocation List monthly at irs.gov ^[2]. It includes every organization revoked that month, searchable by name, EIN, state, and revocation date. If you discover your group is on the list, stop fundraising immediately and start the reinstatement process. Reinstatement requires filing all the missing 990s, paying late penalties, and submitting either a new Form 1023 or Form 1023-EZ exemption application or, if you were auto-revoked fewer than 15 months before applying, a streamlined reinstatement request on Form 1023-EZ ^[7]. The streamlined process is faster and cheaper ($275 vs. $600), but you have to act quickly. Most booster clubs discover the auto-revocation two or three years later when a donor asks for a tax receipt, which means they're stuck with the full application. The best defense is to file on time every year, even if you have to file an extension and submit the return six months late. The extension prevents the late penalties from starting and keeps you off the auto-revocation clock.

What does a treasurer do beyond the 990?

The treasurer role is broader than annual IRS filing. You're the chief financial officer for the organization: you keep the books, manage the bank account, write checks or authorize payments, count cash at fundraisers, produce monthly financial reports for the board, prepare the annual budget, and ensure you have proper financial controls in place ^[8]. In a typical school booster club, you do the following every month: • Record every deposit and expense in QuickBooks, a spreadsheet, or paper ledgers • Reconcile the bank statement to your books, identifying and fixing discrepancies • Produce a profit-and-loss report and cash-balance summary for the board meeting • Review any large upcoming expenses and confirm you have the cash to cover them • Ensure two signers on every check and that no one person handles cash alone at events You do the following at major fundraisers: • Count cash and checks with a second person present, both of you signing the count sheet • Deposit funds within 24 hours • Issue receipts for donations over $250 (IRS requirement for donor deductions) • Track restricted gifts separately if a donor specifies "this is for the volleyball team" or "this goes to the band trip" You do the following annually: • File the IRS Form 990 by the deadline • Register with your state charity office if your state requires it (most do once you cross $25,000 to $50,000 in revenue) • Prepare year-end financial statements for the board and the annual meeting • Hand off a complete set of records to your successor, including bank statements, reconciliations, receipts, the determination letter, and the last three years of 990s Nobody expects you to be an accountant. They expect you to be organized, honest, and willing to ask questions when you don't know the answer. The treasurer job is as much about documentation and two-person controls as it is about arithmetic. If you can keep a checkbook balanced and run a basic spreadsheet, you can be a competent booster treasurer. BoosterLedger's State-Personalized Treasurer Kit includes month-by-month checklists, cash-handling log templates, sample financial reports, and state-specific charity registration guidance for all fifty states. It's $99 one-time and covers everything the IRS and your state expect you to do.

What does a club treasurer do specifically in a booster or PTO setting?

In a booster or PTO context, the treasurer manages small-scale nonprofit finances with high volunteer turnover, tight budgets, and a lot of cash-handling events. You're not running a hospital or a university; you're running a $20,000 to $100,000 annual budget with maybe a dozen fundraisers and a board that meets once a month. The practical work looks like this. You open a checking account in the organization's legal name (not your personal account). You get an EIN from the IRS if the group doesn't already have one. You file for 501(c)(3) status if the group isn't already exempt, or you verify that the prior board actually got the determination letter and didn't just assume you were a nonprofit because you support the school ^[8]. You track every dollar that comes in and goes out. That means: • Logging each check, cash deposit, and Venmo payment with the date, amount, source, and purpose • Recording every expense with a receipt, check number, date, and category (equipment, uniforms, travel, supplies, bank fees) • Keeping a running cash balance so you know what's in the bank before you approve a $3,000 order for new basketball uniforms • Separating restricted funds ("this donation is only for the softball team") from general funds You enforce two-person controls at fundraisers. That means two people count the cash together, both sign the count sheet, one person drives it to the bank, and you deposit it the next business day ^[8]. You never let one person take home $2,000 in raffle ticket money and deposit it three days later with no witness. That's how shortages happen and reputations get ruined. You produce a treasurer's report for every board meeting: revenue this month, expenses this month, cash balance, and comparison to budget. A simple three-column spreadsheet, budgeted, actual, variance, is enough. If you're $5,000 over budget on travel because the soccer team went to a regional tournament, the board needs to know now, not when you file the 990 eleven months later. You handle state charity registration if your state requires it. Thirty-nine states have some form of registration or licensing for nonprofits that solicit donations, usually kicking in between $25,000 and $50,000 in annual revenue . Most booster clubs don't realize this exists until they get a cease-and-desist letter. You file the registration, pay the fee (typically $25 to $100), and renew annually. You file the 990 by the deadline, as discussed earlier. You also make sure the annual meeting minutes document that the board reviewed the 990 and approved it before filing. That's not legally required, but it's good governance and it protects you if questions come up later. Finally, you hand off a complete record set to your successor. A three-ring binder with bank statements, reconciliations, the determination letter, last three years of 990s, state registrations, a sample financial report, and instructions for accessing the bank account online is enough. Most outgoing treasurers hand over a shoebox of receipts and say "good luck." Don't be that person.

Do I need an accountant or CPA to file a 990?

You don't legally need a CPA to file any version of the 990, but many treasurers hire one for the first 990-EZ or full 990 and then take over renewals once they see how it's done. The 990-N never requires professional help. It's eight fields of basic information, no financials, no calculations. If you can fill out an online form, you can file a 990-N. The 990-EZ is more work but still manageable if you keep decent books. If you use QuickBooks or a similar system and you reconcile the bank account every month, you already have 90 percent of the data the 990-EZ asks for. The hard part is understanding where each revenue and expense category goes on the form, and that's what the IRS instructions explain. The instructions for the 990-EZ run to 40 pages, but most of it is definitions and examples. Read them once, highlight the sections that apply to you, and you can probably get through the form. Many treasurers find it worth $400 to $800 to have a CPA prepare the first 990-EZ, then they prepare renewals themselves using the prior year as a template. The CPA sets up the format, maps your accounts to the form, and answers governance questions like "Do we have a written conflict-of-interest policy?" (the 990-EZ asks). After that, you just update the numbers each year. The full 990 is a different animal. It's twelve pages of core form plus up to sixteen schedules covering everything from compensation to foreign activities to non-cash contributions. Unless someone on your board has nonprofit accounting experience, you probably need professional help. Budget $1,200 to $2,500 for a CPA to prepare a full 990, depending on your state and the complexity of your activities . If cost is a barrier, look for a local CPA who offers pro bono services to small nonprofits, or reach out to a nearby university accounting department. Many schools run volunteer tax clinics that include 990 assistance. The IRS also maintains a list of Low Income Taxpayer Clinics, though their focus is individual tax issues, not nonprofit filings . Don't hire someone just because they say they're a "tax preparer." 990 preparation is specialized. Ask whether they've prepared 990s before, how many they do per year, and whether they're familiar with small-school booster or PTO returns. A preparer who mostly does small-business 1120s or individual 1040s may not know the nonprofit-specific rules.

Where can I find my prior 990s?

Your organization's prior 990s are public record. The IRS publishes them through the Tax Exempt Organization Search tool at irs.gov/TEOS, and third-party databases like GuideStar (now part of Candid) and ProPublica's Nonprofit Explorer also host them ^[3]. To pull your returns from the IRS, go to irs.gov/TEOS, search by your organization's legal name or EIN, and click the "Copies of Returns" link. The IRS posts 990-EZ and full 990 returns but not 990-N postcards (the postcard has no financial data to publish). Returns typically appear three to six months after you file. If the prior treasurer left you a complete handoff, you should have paper or PDF copies of the last three years of 990s in your files. If you don't, and you need them immediately, ask the prior treasurer or dig through the organization's email archives for filing confirmations. Many e-file providers email a copy of the completed return when you submit it. You're required to provide a copy of your three most recent 990s to anyone who asks, in person or in writing ^[1]. That's federal law, not optional. The IRS suggests you post the returns on your website to avoid the hassle of responding to individual requests. Very few booster clubs have a public website, but if you do, a "Financials" page with PDFs of your last three 990s satisfies the disclosure requirement and signals transparency to donors. If your organization has never filed a 990, you won't find any returns on file. That's a red flag: either your group isn't actually a 501(c)(3) yet (maybe the prior board thought they were exempt but never applied), or you've been skipping the filing requirement and you're at risk of auto-revocation. Check the Auto-Revocation List first, then confirm your exemption status by searching the IRS Tax Exempt Organization database ^[2].

What financial records do I need to keep and for how long?

The IRS requires you to keep records that support the income, expenses, and other items reported on your 990 for at least three years from the filing deadline . Most nonprofit attorneys recommend seven years to cover the statute of limitations for fraud and to align with state nonprofit corporation recordkeeping laws. At minimum, keep the following permanently (forever): • IRS determination letter granting 501(c)(3) status • Articles of incorporation and bylaws • Board meeting minutes and annual meeting minutes • Employer Identification Number assignment notice • All filed 990s Keep the following for seven years: • Bank statements and reconciliations • Receipts and invoices for expenses • Deposit records and donor acknowledgment letters • Payroll records if you have any paid staff • State charity registration filings • Contracts (vendor agreements, facility rentals, insurance policies) Keep the following for three years: • Monthly financial reports and treasurer's reports to the board • Cash-handling logs from fundraisers • Check registers or payment logs Store records in a way that survives treasurer turnover. A three-ring binder or banker's box handed off to the next treasurer is fine for small groups. A shared Google Drive folder accessible to the president, treasurer, and secretary is better. Whatever system you use, make sure at least two board members know how to access it and have backup copies of the critical permanent documents. Many treasurers scan everything and keep PDFs, which is smart for space reasons. If you do, make sure you have a reliable backup: a corrupted laptop hard drive is not "reasonable cause" for losing your records when the IRS comes asking. A simple practice is to keep paper for the current year plus one, scan and shred everything older, and store the scans in two places (local hard drive and cloud). Never throw away a determination letter. If you lose it, you can request a copy from the IRS by filing Form 4506-A, but the request can take weeks and you can't prove your tax-exempt status in the meantime . Some grant applications and state charity registrations require a copy of the determination letter, so you'll need it on hand.

Frequently asked questions

What is a treasurer?

A treasurer is the volunteer officer responsible for managing an organization's finances. In a booster club or PTO, the treasurer keeps the books, manages the bank account, produces financial reports, files the annual IRS Form 990, and ensures proper cash-handling controls at fundraisers. You don't need to be an accountant, just organized and willing to learn.

What does a treasurer do in a club?

A club treasurer tracks all money in and out, reconciles bank statements monthly, writes checks or authorizes payments, counts cash at fundraisers with a witness, produces monthly financial reports for the board, prepares the annual budget, and files the IRS Form 990. You're the chief financial officer for a small nonprofit, handling both day-to-day bookkeeping and annual compliance.

What is Form 990?

Form 990 is the IRS annual information return for tax-exempt organizations. It reports your revenue, expenses, assets, liabilities, governance practices, and program activities. It's not a tax return, you don't calculate tax owed, but it's required to maintain 501(c)(3) status. The IRS makes your 990 public so donors and the public can see how you use funds.

What is a 990 tax form?

The 990 tax form is the IRS annual filing required for nonprofits. It comes in three versions: the 990-N postcard for groups with under $50,000 in receipts, the 990-EZ for receipts between $50,000 and $200,000, and the full Form 990 for larger organizations. Despite the name, it's an information return, not a tax calculation.

What is the 990?

The 990 is the IRS form that tax-exempt nonprofits file annually to report their financial activity and demonstrate they still qualify for exemption. It discloses revenue, expenses, officer compensation, major programs, and governance policies. Most booster clubs file the simplest version, the 990-N postcard, if their gross receipts are under $50,000. Miss it three years in a row and the IRS revokes your exemption.

What does a club treasurer do?

A club treasurer manages all financial operations: opening and maintaining the bank account, recording every deposit and expense, reconciling monthly statements, counting cash at fundraisers with a second person, producing financial reports, filing the annual 990, and ensuring two-person controls on cash and checks. You also hand off organized records to your successor and register with your state charity office if required.

Can I file the 990 myself or do I need an accountant?

You can file the 990-N yourself, it's an online postcard with no financial data. The 990-EZ is manageable if you keep good books and read the IRS instructions; many treasurers hire a CPA for the first one, then do renewals themselves. The full 990 typically requires professional help. You don't legally need a CPA for any version, but hiring one for your first mid-size return often makes sense.

What happens if I miss the 990 deadline?

The IRS charges $20 per day in late penalties for the 990-N (capped at the lesser of $10,000 or 5 percent of gross receipts) and similar penalties for the 990-EZ and full 990. If you miss three consecutive years, the IRS automatically revokes your 501(c)(3) status. You can file for an automatic six-month extension using Form 8868 to avoid penalties.

Where do I file the 990-N?

File the 990-N electronically at the IRS Tax Exempt Organization Search tool (irs.gov/TEOS). There's no paper option. Log in with your EIN, answer eight questions about your organization and tax year, and submit. You'll receive an email confirmation immediately. The process takes about ten minutes and is free.

How much does it cost to file a 990?

The 990-N is free to file yourself. The 990-EZ and full 990 have no IRS filing fee, but you'll pay $50 to $200 for e-file software or $400 to $800 if you hire a CPA for a 990-EZ. A full 990 prepared by a CPA typically costs $1,200 to $2,500. Many small nonprofits handle the 990-EZ themselves after the first year.

Do I have to file a 990 if we had no income this year?

Yes. Every 501(c)(3) organization must file a 990 (or 990-N or 990-EZ) every year, even with zero revenue. The IRS counts it as a missed filing if you skip a year because you were inactive. If you had no income, you'll report zero receipts on the 990-N or all zeros on the revenue section of a 990-EZ.

What is gross receipts for 990 purposes?

Gross receipts means all revenue your organization received during the fiscal year before any expenses: donations, fundraiser proceeds, membership dues, interest income, and program fees. You do not subtract costs from a fundraiser, if you raised $10,000 selling wrapping paper and spent $4,000 buying it, your gross receipts are $10,000, not $6,000. This number determines which 990 version you file.

Can I see other organizations' 990 filings?

Yes. The IRS publishes all 990-EZ and full 990 returns at irs.gov/TEOS. Search by name or EIN. Third-party databases like GuideStar (Candid) and ProPublica Nonprofit Explorer also host them. The 990-N postcard is not published because it contains no financial data. Any organization must also provide copies of its three most recent 990s to anyone who requests them.

What is the penalty for not filing a 990?

The IRS charges $20 per day for late 990-N filings, capped at the lesser of $10,000 or 5 percent of gross receipts. For the 990-EZ and 990, the penalty is $20 per day with no cap, though the IRS may abate it for reasonable cause. If you miss three consecutive filing deadlines, the IRS automatically revokes your 501(c)(3) status retroactively.

Sources

1. IRS, Form 990 instructions: Form 990 is the annual information return for tax-exempt organizations; versions include 990-N, 990-EZ, and the full 990; churches and certain others are exempt but school support groups are not
2. IRS, Automatic Revocation of Exemption: Organizations that fail to file required returns for three consecutive years automatically lose tax-exempt status; the Auto-Revocation List is posted monthly; penalties for late filing range from $20/day for small groups to higher amounts for larger organizations
3. IRS, Tax Exempt Organization Search: The 990-N e-postcard is filed electronically through the IRS TEOS system; all filed 990s are public record and searchable by name or EIN
4. IRS, Exempt Organizations Annual Reporting Requirements: Gross receipts thresholds determine filing version: $50,000 or less = 990-N; $50,001, $200,000 = 990-EZ; over $200,000 or assets of $500,000+ = full 990
5. IRS, Form 8868 instructions: Form 8868 provides an automatic six-month extension for filing Form 990, 990-EZ, or 990-PF; the extension must be filed before the original deadline
6. IRS, Charitable Contributions substantiation and disclosure requirements: Donors must receive written acknowledgment for any single contribution of $250 or more; acknowledgment must state amount and whether any goods or services were provided in return
7. IRS, Low Income Taxpayer Clinics: Low Income Taxpayer Clinics provide free or low-cost tax assistance, though their primary focus is individual tax issues
8. IRS, Form 4506-A instructions: Organizations can request a copy of their determination letter by filing Form 4506-A