Last updated 2026-07-25
TL;DR
If your nonprofit's gross receipts are normally $50,000 or less, you file Form 990-N (the e-Postcard) online every year by the 15th day of the 5th month after your fiscal year ends. Miss three years in a row and the IRS automatically revokes your tax-exempt status, no warning letter required.
What is Form 990-N and who has to file it?
Form 990-N, officially called the e-Postcard, is the shortest of the IRS annual filings for tax-exempt organizations. It exists for small nonprofits, the booster club, the youth soccer league, the small PTO, that don't have the money or the bandwidth to file a full information return every year. The IRS requires it from most tax-exempt organizations whose annual gross receipts are normally $50,000 or less [1]. "Normally" matters here: the IRS looks at a rolling average over the current year and the two years before it, more than the most recent year, so a single unusually big fundraiser doesn't automatically bump you into a longer form [1]. 990-N asks for almost nothing: your EIN, tax year, legal name and any doing-business-as name, mailing address, website if you have one, the name and address of a principal officer, and confirmation that gross receipts are still $50,000 or under [1]. There's no financial detail, no program description, no board list. It takes most treasurers under ten minutes once they have the EIN and officer info handy. Groups that normally take in more than $50,000 don't get to use 990-N. They step up to Form 990-EZ (generally for organizations with gross receipts under $200,000 and total assets under $500,000) or the full Form 990 above those thresholds [2]. For a side-by-side on which form fits which budget, see form 990.
What is the 990 tax form, and how is it different from the 990-N?
| 990-N | Gross receipts normally ≤ $50,000 [1] | 5-10 minutes online | |
|---|---|---|---|
| 990-EZ | Gross receipts < $200,000 AND total assets < $500,000 [2] | A few hours, basic bookkeeping needed | |
| 990 (full) | Gross receipts ≥ $200,000 OR total assets ≥ $500,000 [2] | Several hours to days; often needs a preparer | |
| 990-PF | Private foundations, regardless of size [2] | Complex; almost always needs a preparer | A booster club that brings in $38,000 a year from concessions and a spring auction files 990-N. A regional youth league with $180,000 in annual receipts and a paid coach files 990-EZ or full 990 depending on assets. Get the wrong one and the IRS treats it as not filed at all, which is how orgs end up on the revocation list even though someone thought they'd handled it. See 990 tax form for a longer breakdown of each tier. |
"Form 990" is the umbrella name for the family of annual information returns tax-exempt organizations file with the IRS. It's not an income tax return in the usual sense (most exempt organizations don't owe income tax on their exempt-purpose revenue), it's a disclosure return: the IRS and the public get to see how the organization raised and spent money, who runs it, and whether it's still operating within its exempt purpose [3]. There are four tiers, and the one you file depends on gross receipts and total assets, not on how the organization feels about paperwork. | Form | Who files it | Rough filing effort |
When is the 990-N due, and is there an extension?
The 990-N is due by the 15th day of the 5th month after your organization's fiscal year ends [1]. For a nonprofit on a calendar fiscal year (ending December 31), that's May 15 of the following year. For a booster club running July 1 to June 30, the deadline is November 15. There's no extension available for 990-N specifically. IRS guidance on the filing states plainly that late filers can't request an extension for this form, though it also notes there's no penalty for filing it late, you just need to file it as soon as you remember [1]. That's genuinely unusual for an IRS form: no late fee. The real cost of skipping it isn't a fine, it's the three-strikes revocation rule below. If you're not sure what your fiscal year end is, check your organization's original IRS determination letter or your bylaws. New treasurers taking over mid-year should confirm this on day one; guessing wrong means guessing wrong on every deadline downstream.
What happens if you miss the 990-N deadline for multiple years?
This is the part that surprises new treasurers the most. Missing one year of 990-N costs you nothing directly, no fine, no letter. Missing three years in a row is different: federal law requires the IRS to automatically revoke the tax-exempt status of any organization that fails to file its required annual return or notice for three consecutive years [4]. This is automatic. There's no warning letter before it happens, no phone call, no chance to explain that the treasurer who used to handle this moved out of state. The revocation effective date is the filing due date of the third consecutive year that was missed [4]. Once revoked, the organization is treated as a taxable entity. Donations are no longer tax-deductible to donors, and depending on income, the organization itself could owe income tax. The IRS publishes a searchable Tax Exempt Organization Search (TEOS) that lists every organization that's lost its status this way, and it's a long list; auto-revocations have run into the hundreds of thousands nationally since the rule took effect in 2011 . The fix exists (streamlined retroactive reinstatement is available for small organizations that file Form 1023 or 1023-EZ within 15 months of the revocation notice, along with the newly due 990-N or 990-EZ filings ), but it costs a $275 or $600 IRS user fee depending on which form you use, plus real time. Filing on time every year is dramatically cheaper than fixing this after the fact.
How do you actually file Form 990-N?
You file 990-N entirely online through the IRS's e-filing portal at irs.gov, there's no paper version and never has been [1]. You'll need an ID.me or Login.gov account to access the system, since the IRS moved e-Postcard filing to its own sign-in service. Before you sit down to file, gather: your organization's EIN (not your personal Social Security number), the legal name exactly as the IRS has it on file, your tax year, current mailing address, website URL if you have one, the name and address of one principal officer, and confirmation that gross receipts were $50,000 or less for the year [1]. A common snag for new treasurers: the organization's EIN exists, but nobody currently on the board has ever logged into the IRS system before. Worse, the group's name or address on file with the IRS is often years out of date, tied to a mailing address that no longer exists. Fix outdated info by contacting the IRS Exempt Organizations customer account line before you try to file; the system will reject submissions if the EIN and name don't match IRS records. Once submitted, the IRS either accepts or rejects the filing right away. "Rejected" almost always means an EIN/name mismatch or a duplicate filing for the same tax year, not a substantive problem with your organization. If you inherited a mess of filings, our 990n guide walks through cleanup step by step.
What does a treasurer do, and where does 990-N fit into the job?
A treasurer is the officer responsible for an organization's money: tracking what comes in, what goes out, keeping records straight enough that anyone could pick up the books mid-year and understand them, and making sure the group meets its legal and financial obligations. That's the short answer to what a treasurer does, but the job varies a lot by organization size. In a booster club or PTO, the treasurer typically: reconciles the bank account monthly, tracks fundraiser income against expenses, pays vendors and reimburses volunteers, prepares a budget or financial report for board meetings, and handles the annual IRS filing, usually 990-N for smaller groups. What does a club treasurer do that a corporate accountant doesn't? Mostly this: the club treasurer is almost always a volunteer doing this in evenings and weekends, with no professional bookkeeping software budget and often no handoff documentation from whoever did it before. What does a treasurer of a club do day to day versus year to year? Day to day, it's deposit slips, expense approvals, and keeping receipts organized. Year to year, it's the bigger structural stuff: filing the 990-N or 990-EZ, renewing any state charitable registration, checking whether the group's insurance and raffle permits are current, and preparing for a transition if a new treasurer is about to take over. The 990-N filing is a small task on a checklist, but it's the one with the harshest downstream consequence if ignored for three straight years. That's exactly why it belongs on every incoming treasurer's first-week checklist, not their someday list.
What is Form 990 used for beyond the IRS filing itself?
Form 990 (in any of its versions) isn't just a box to check with the IRS, it's a public document. Once filed, 990s become part of the public record, viewable by anyone through the IRS's Tax Exempt Organization Search tool or through nonprofit databases that republish the filings . Donors, grant-making foundations, and state charity regulators use these filings to check whether an organization is in good standing before writing a check or approving a grant. A booster club that lets its status lapse into revocation, even accidentally, may find that a local business or district grant program simply won't fund it until status is reinstated, because the organization no longer shows as tax-exempt in IRS records. 990-N doesn't carry the same public detail as a full 990 (there's no financial statement to review), but it does confirm the organization is alive, still operating, and still under the $50,000 threshold. For that reason, some banks and grant administrators specifically ask to see confirmation of a current, accepted 990-N filing before renewing an account or a grant relationship.
What if gross receipts go over $50,000 partway through the year?
This trips up a lot of booster clubs that have one big fundraising year, maybe a capital campaign for new uniforms or a facility upgrade, after several quiet years. The IRS doesn't judge eligibility on a single year's number; it uses a three-year average [1]. Specifically, an organization is treated as having gross receipts normally $50,000 or less if, over its most recent three tax years (including the year for which the determination is being made), the average annual gross receipts were $50,000 or less [1]. So one $80,000 year sandwiched between two $30,000 years might still average under $50,000 and keep you eligible for 990-N. When in doubt, run the actual three-year average rather than guessing off the current year alone. If your organization is trending upward and you expect to cross the threshold permanently, it's worth planning ahead for 990-EZ, which requires actual financial statements (a statement of revenue and expenses, and a balance sheet), more than a checkbox confirmation. That's a bigger bookkeeping lift than most volunteer treasurers expect on their first try.
Does a new organization need to file 990-N in its first year?
Yes, generally. Once the IRS has recognized (or the organization has self-declared) tax-exempt status, an annual filing obligation starts, and 990-N applies from the first tax year the group qualifies for it based on gross receipts. Brand-new organizations sometimes assume there's a grace period; there generally isn't one for the filing requirement itself, though very new organizations without a full tax year of activity should confirm their specific first-year filing obligations with the IRS or a qualified preparer. A notable exception: churches, and organizations that are integrated auxiliaries of churches, aren't required to file 990-N or any 990 series form at all [2]. Government entities and certain other categories also have their own separate rules. If you're not sure whether your specific youth sports league or PTO structure fits an exception, that's a good question for the IRS's Exempt Organizations customer account line, not a guess. For most brand-new booster clubs and PTOs organized as 501(c)(3) or similar public charities, the safe assumption is: yes, you'll file something every year starting from your first full or partial tax year of exempt status, and for the vast majority of small groups that something is 990-N.
How do you check your organization's current 990-N filing status?
The fastest way is the IRS Tax Exempt Organization Search (TEOS) tool, searchable by organization name or EIN directly on irs.gov . TEOS shows whether an organization's tax-exempt status is currently active, whether it's been auto-revoked, and, for many organizations, links to copies of recently filed 990-series returns. If you've just taken over as treasurer and have no idea what the last treasurer filed (a genuinely common situation), start here before anything else. Search your EIN, confirm the exempt status shows as active, and check the filing history for gaps. If you find a gap of two years, file this year's 990-N immediately, don't wait for year three to hit. If status already shows revoked, don't panic, but don't ignore it either. The reinstatement process (Form 1023 or 1023-EZ plus the required user fee, currently $275 for 1023-EZ or $600 for the full 1023 depending on eligibility ) is well-documented but takes real paperwork time. A 990-tax-form walkthrough or a form-990-n checklist can help you figure out exactly which form applies to your situation before you file anything. One practical note for anyone building a filing calendar from scratch: a treasurer kit built for your specific state can save the guesswork on due dates and required forms, since raffle licensing and charity registration deadlines often run on a completely different schedule than your IRS 990-N deadline. That's not a substitute for confirming details with the IRS and your state charity office, just a way to keep the moving pieces in one place.
Frequently asked questions
What is Form 990?
Form 990 is the family name for the IRS's annual information returns for tax-exempt organizations. Depending on gross receipts and total assets, an organization files 990-N, 990-EZ, full Form 990, or 990-PF. It's a disclosure return, not typically an income tax bill, and it becomes part of the public record once filed.
What is a 990 tax form used for?
It's used to report a tax-exempt organization's income, expenses, and governance to the IRS every year, confirming the group still qualifies for exempt status. Donors and grantmakers also use it to check an organization's financial health and legitimacy before giving, since 990-series filings are public.
What is the 990-N (e-Postcard)?
990-N is the shortest annual IRS filing, for tax-exempt organizations with gross receipts normally $50,000 or less. It's filed entirely online at irs.gov, asks for basic identifying information only, and takes most treasurers under 10 minutes to complete.
What does a treasurer do?
A treasurer manages an organization's money: tracking income and expenses, reconciling bank accounts, preparing financial reports, and handling required filings like the annual 990-N or 990-EZ. In small booster clubs and PTOs, it's usually a volunteer role covering both daily bookkeeping and yearly compliance tasks.
What does a club treasurer do differently from a corporate treasurer?
A club treasurer does the same core job (tracking money, paying bills, filing required reports) but almost always as an unpaid volunteer with no dedicated staff or software budget. The role includes fundraiser accounting, reimbursements, and IRS filings like 990-N, often without formal handoff notes from the previous treasurer.
Who is required to file Form 990-N?
Most tax-exempt organizations with gross receipts normally $50,000 or less per year, averaged over the current and prior two years, must file 990-N annually unless another exception applies. Churches and certain church-affiliated organizations are generally exempt from this filing requirement entirely.
When is the 990-N due each year?
The 15th day of the 5th month after your organization's fiscal year ends. For a calendar-year nonprofit (year ending December 31), that's May 15. For a July-to-June fiscal year, it's November 15.
Can you get an extension for Form 990-N?
No. The IRS doesn't offer extensions for 990-N. There's also no monetary penalty for filing it late, but repeated missed years trigger automatic revocation of tax-exempt status after three consecutive years of non-filing.
What happens after three years of not filing 990-N?
The IRS automatically revokes the organization's tax-exempt status, with no advance warning letter. This is required by federal law for any organization that fails to file its required annual return or notice for three consecutive years, effective as of the third missed filing's due date.
How do you check if your nonprofit lost its tax-exempt status?
Search your organization's name or EIN in the IRS Tax Exempt Organization Search (TEOS) tool at irs.gov. It shows current exempt status, revocation history if applicable, and recent 990-series filings on record.
How do you get tax-exempt status back after auto-revocation?
Small organizations generally can apply for streamlined retroactive reinstatement by filing Form 1023-EZ (or full Form 1023) within 15 months of the revocation, along with any newly due 990-series returns. The IRS charges a user fee, commonly $275 for 1023-EZ or $600 for full 1023, though fees can change, so confirm current amounts with the IRS.
Does a brand-new booster club need to file 990-N right away?
Generally yes, once tax-exempt status is established, but very new organizations should confirm their specific first-year timeline with the IRS. Churches and certain church-affiliated groups don't need to file 990-N or any 990 form at all.
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 only for basic identifying details. 990-EZ is for organizations with gross receipts under $200,000 and total assets under $500,000, and requires actual financial statements: revenue, expenses, and a balance sheet.
Sources
- IRS, Annual Electronic Filing Requirement for Small Exempt Organizations, Form 990-N (e-Postcard): 990-N eligibility threshold, the three-year averaging rule, what information it requires, that it's filed entirely online, and that there's no extension or late penalty
- IRS, Annual Exempt Organization Returns: Who Must File: gross receipts and asset thresholds distinguishing 990-N, 990-EZ, full 990, and 990-PF, plus church exception
- IRS, About Form 990, Return of Organization Exempt from Income Tax: Form 990 as the annual information return used by tax-exempt organizations
- IRS, Automatic Revocation of Exemption: three consecutive years of non-filing triggers automatic revocation, effective the due date of the third year
- IRS, Tax Exempt Organization Search (TEOS): TEOS lets the public check exempt status, revocation history, and filed 990-series returns
- IRS, Applying for Tax Exempt Status: Streamlined Retroactive Reinstatement: reinstatement process and user fees for organizations auto-revoked for non-filing