Last updated 2026-07-24
TL;DR
Form 990-N, nicknamed the e-Postcard, is the shortest annual IRS filing for tax-exempt organizations with gross receipts normally $50,000 or less. It's free, filed online through the IRS website, and takes about 10 minutes. Miss it three years running and the IRS automatically revokes your tax-exempt status, no warning letter required.
what is form 990-N (the e-Postcard)?
Form 990-N is the smallest of the IRS's annual information returns for tax-exempt organizations. Most small booster clubs, PTOs, and youth sports groups with gross receipts normally $50,000 or less use it instead of the longer Form 990 or 990-EZ. The IRS calls it the "e-Postcard" because that's basically what it is: eight questions, filed entirely online, with no attachments and no financial statements required. [1] You can't paper-file it. The IRS only accepts Form 990-N through its electronic filing system at IRS.gov, and there's no cost to file. The IRS's own guidance page describes the filing as an electronic notice for organizations "whose annual gross receipts are normally $50,000 or less," filed through the agency's e-Postcard system. [1] The eight required pieces of info are simple: your legal name, EIN, tax year, confirmation you're still under the $50,000 threshold, and a couple of organizational details like address and a principal officer's name. If your organization has never filed anything with the IRS and you're not sure whether it's tax-exempt, start with the broader overview at form 990 before assuming 990-N applies to you.
what does a treasurer do?
A treasurer tracks the money coming in and going out, keeps the books straight, and makes sure the group files whatever the IRS and state require on time. In a small booster club or PTO, that usually means recording deposits and expenses, reconciling the bank statement every month, keeping receipts, and filing the annual [990](/articles/treasurer-basics/990) or 990-N so the group doesn't lose its tax-exempt status. It's a part-time volunteer job that behaves like a small part-time bookkeeping job. Nobody hands you a manual. You inherit a shoebox of receipts, maybe a spreadsheet, sometimes nothing at all, and you're expected to figure out what's owed and to whom. The core treasurer duties break down into a few buckets: cash handling (deposits, counting money from bake sales and concessions), record keeping (a simple ledger of income and expenses by category), banking (reconciling statements, managing signers on the account), and compliance (the annual IRS filing, state charity registration if your state requires it, and any raffle or gaming license renewals). None of it is complicated in isolation. It adds up because nobody trained you on all four at once.
what is a treasurer of a club, exactly?
A club treasurer is the person authorized (usually by the group's bylaws) to hold, track, and report on the organization's money. That's the whole job description in one sentence. The specifics vary by group: some clubs have the treasurer sign every check, others split signing authority between two officers as a control. Some clubs have a formal budget process; a lot of small booster clubs just track actuals against last year's spending. What doesn't vary much: the treasurer is the one who knows whether the group is a registered nonprofit, what its EIN is, when the annual filing is due, and whether the bank account matches the books. If you just took over and don't know those four things, that's job one, not the concession stand schedule.
what does a club treasurer do day to day, month to month, year to year?
Day to day: deposit cash from sales or dues promptly (many treasurers aim for within a few business days so money doesn't sit in someone's car or closet), log every transaction, and keep receipts organized by category. Month to month: reconcile the bank statement against your ledger, report a simple income/expense summary to the board, and flag anything that looks off before it becomes a bigger problem. Year to year: close out the fiscal year, prepare whatever annual filing applies (990-N, 990-EZ, or full 990 depending on gross receipts), renew any state charitable registration, and hand off clean records to the next treasurer. That handoff step gets skipped constantly, and it's usually the reason the next person inherits a mess. If you want a structured way to pass the baton, there's a full walkthrough at 990 tax form covering what belongs in a handoff packet.
who has to file the 990-N e-Postcard?
Most tax-exempt organizations with annual gross receipts normally $50,000 or less are eligible to file Form 990-N instead of a longer return. "Small tax-exempt organizations whose gross receipts are normally $50,000 or less may be eligible to file Form 990-N" is how the IRS states the threshold. [1] "Normally" matters here: the IRS uses a rolling average over three years, not a single bad (or good) year, so one unusually large fundraiser doesn't automatically bump you into 990-EZ territory. Check the specific averaging rule for your situation, since the IRS instructions define "normally" with year-count formulas depending on how long the organization has existed. [1] A few organizations can't use 990-N even if they're under the threshold: private foundations (they file Form 990-PF regardless of size) and section 509(a)(3) supporting organizations have separate rules. [1] Churches and certain church-affiliated organizations are generally exempt from the annual filing requirement altogether. If your booster club or PTO isn't one of those special cases and stays under $50,000 in gross receipts, 990-N is almost certainly your filing.
how do you actually file Form 990-N?
You file it entirely online through the IRS's electronic system, linked from the IRS's Form 990-N page. [1] There's no login credential to set up in advance for most first-time filers; the system walks you through identity verification and the eight data points at filing time. What you need before you start: your organization's legal name and any "doing business as" name, its EIN (not your SSN), the tax year you're filing for, mailing address, name and address of a principal officer, your organization's website if it has one, and confirmation that gross receipts are $50,000 or less. [1] The whole process takes most treasurers under 15 minutes once they have the EIN and officer info in hand. There's no fee. You'll get a confirmation, either immediately or after a short processing period, and that confirmation is your proof of filing. Save it. Print it or download it as a PDF and put it in whatever file (physical or digital) holds your group's compliance records.
when is the 990-N due, and what happens if you miss it?
Form 990-N is due by the 15th day of the 5th month after your organization's fiscal year ends. For a calendar-year filer (fiscal year ending December 31), that's May 15 of the following year. [1] There's no extension form for 990-N itself, and there's no late filing penalty for 990-N specifically, unlike the 990 and 990-EZ. [1] The real danger isn't a single late filing. It's three in a row. "Automatically revoked" is the IRS's own phrase: an organization that fails to file the required 990-series return for three consecutive years automatically loses its tax-exempt status, effective as of the filing due date of the third year. [2] There's no warning letter, no phone call. Groups often find out only when a bank asks for exempt-status documentation, or when a state raffle license application requires proof of federal exemption and the organization can no longer produce it. Getting reinstated after auto-revocation means filing Form 1023 or 1023-EZ again (yes, re-applying for exemption) plus back returns, and possibly paying the user fee again. The IRS does offer streamlined retroactive reinstatement procedures for organizations that qualify, described in Revenue Procedure 2014-11, but it's paperwork nobody wants to do twice. [3]
what is form 990 (the full-size version), and how is it different from 990-N?
| Form 990-N (e-Postcard) | Normally $50,000 or less | No separate asset test | Online only, 8 questions | |
|---|---|---|---|---|
| Form 990-EZ | Under $200,000 | Under $500,000 | Paper or e-file, several pages | |
| Form 990 (full) | $200,000 or more | $500,000 or more | E-file, extensive | |
| Form 990-PF | Private foundations, any size | Any size | E-file, required regardless of size | Source: IRS, Form 990 series overview and filing thresholds. [4] Most booster clubs and PTOs stay well under $50,000 in a given year and file 990-N indefinitely. If your group runs a big fundraising year (a large raffle, a major sponsorship push), check whether your three-year average gross receipts crossed the threshold before assuming 990-N still applies. For the fuller picture on all three forms side by side, see irs form 990. |
Form 990 is the IRS's full annual information return for larger tax-exempt organizations. It's a long form with financial statements, program descriptions, compensation disclosures, and governance questions. Organizations with gross receipts of $200,000 or more, or total assets of $500,000 or more, generally must file the full Form 990 rather than the shorter 990-EZ or the 990-N. [4] Form 990-EZ sits in the middle: it's for organizations with gross receipts under $200,000 and total assets under $500,000, but that don't qualify for the $50,000-or-less 990-N threshold. [4] Here's the size comparison at a glance: | Filing | Gross receipts threshold | Total assets | Filed how |
what is a 990 tax form used for, generally speaking?
The 990-series exists so the IRS (and the public) can see what a tax-exempt organization does with its money without that organization paying corporate income tax. In exchange for the exemption, the organization reports its activities, revenue, and spending every year. It's a transparency trade, not a tax bill. Most individual donors never read a 990. But grantmakers, some corporate sponsor programs, and state charity regulators sometimes do check whether an organization is current on its federal filing before writing a check or approving a registration. A lapsed filing (or worse, an auto-revocation) can quietly block funding opportunities your group never even knew it was missing out on. For booster clubs specifically, the 990-N also functions as an early warning system for your own board: if nobody's been able to file it three years running because nobody knows the EIN or login, that's a sign your recordkeeping has bigger problems than just this one form.
what is the 990 database, and can anyone look up your filing?
Yes. Form 990 and 990-EZ filings (though not the bare-bones 990-N, which has minimal public data beyond confirming a filing happened) are public record. The IRS publishes an online tool where anyone can search for an organization's exempt status and recent filings. [5] Third-party sites like GuideStar/Candid and ProPublica's Nonprofit Explorer republish the same public data in more searchable formats. For a 990-N filer, what's publicly searchable through the IRS's own tool is mostly confirmation that the organization filed, along with the tax year. [5] It's a lighter footprint than a full 990, but it's still there, and it's still how a bank, a school district, or a state agency might verify your group is in good standing.
does your booster club or PTO need to file at all if it has no formal tax-exempt status yet?
If your group has never applied for and received 501(c)(3) or another tax-exempt determination from the IRS, filing 990-N doesn't apply to you yet, and you shouldn't file it. Filing 990-N assumes the organization already has recognized exempt status (or is treated as exempt because it's under the exemption application threshold and self-declared, which is its own separate can of worms). Many small booster clubs operate for years as informal groups under a school's tax ID or with no separate legal identity at all. That's a real choice some groups make deliberately, and it has tradeoffs (no independent bank account protections, no ability to accept tax-deductible donations directly, personal liability exposure for officers). If your group wants independent exempt status, the starting point is Form 1023 or 1023-EZ, a separate and more involved process than anything covered here. Confirm with the IRS and your state charity office which path fits your group's size and goals before assuming 990-N is even the right conversation to have.
what should a new treasurer do in the first month on the job?
Find the EIN first. Nothing else works without it. Check old tax filings, the bank account paperwork, or ask the outgoing treasurer or school business office. Then check the IRS's Tax Exempt Organization Search tool to confirm your group's exempt status is current, not revoked. [5] If it shows "revoked," that changes your entire to-do list; you're now dealing with reinstatement, not routine filing. Next, find out when your fiscal year ends and back-calculate the 990-N due date (15th day of the 5th month after year-end). [1] If a filing is overdue, file it as soon as you can; there's no late fee for 990-N specifically, so there's no reason to wait. Finally, get your bank reconciliation current and pull the last two or three years of filings (or confirmations) into one folder. A lot of the anxiety in this job comes from not knowing what's already been done. Once you can see it laid out, the actual monthly work is genuinely light. This is exactly the kind of setup where a state-personalized packaged reference, like the $99 one-time Treasurer Kit builder, pays for itself in saved hours; it's built around exactly this first-90-days sequence, matched to your state's specific rules.
Frequently asked questions
What is Form 990-N (e-Postcard)?
Form 990-N is the shortest annual IRS filing for tax-exempt organizations with gross receipts normally $50,000 or less. It's eight questions, filed online only through the IRS website, free, and takes about 10 to 15 minutes. It replaces the longer Form 990 or 990-EZ for small organizations.
What is Form 990?
Form 990 is the IRS's annual information return for tax-exempt organizations, reporting revenue, expenses, programs, and governance. Larger organizations (generally $200,000+ in gross receipts or $500,000+ in assets) file the full version; smaller ones file 990-EZ or, under $50,000 in gross receipts, the 990-N e-Postcard instead.
What is the 990 tax form used for?
It's an annual public disclosure return, not a tax bill. It tells the IRS and the public what a tax-exempt organization earned, spent, and did with its money that year, in exchange for not paying corporate income tax on that activity.
What does a treasurer do?
A treasurer tracks all money in and out, reconciles the bank account, keeps organized financial records, and handles required annual filings like Form 990-N with the IRS and any state charity registration renewals. In a volunteer group, it's a part-time bookkeeping and compliance role.
What is a treasurer, in a club or nonprofit context?
A treasurer is the officer, usually defined in the bylaws, authorized to hold, track, and report on an organization's finances. That includes bank account management, recordkeeping, budget tracking, and annual IRS and state compliance filings.
What does a club treasurer do that's different from a corporate treasurer?
A club treasurer usually handles everything personally: deposits, bookkeeping, reconciliation, and filings, since most booster clubs and PTOs have no paid staff. A corporate treasurer typically oversees a finance team. The core duties overlap; the scale and support don't.
Who is required to file Form 990-N?
Tax-exempt organizations (other than private foundations and certain supporting organizations) with gross receipts normally $50,000 or less must file annually, and 990-N is the simplest option available to them. Check the IRS's specific threshold rules if your group is close to that line.
What happens if a nonprofit doesn't file Form 990-N for three years?
The IRS automatically revokes tax-exempt status if an organization fails to file any required 990-series return for three consecutive years, with no advance warning letter. Reinstatement requires reapplying for exemption, often via Form 1023 or 1023-EZ, per IRS guidance on automatic revocation.
Is there a fee to file Form 990-N?
No. Form 990-N is free to file, submitted entirely online through the IRS's website. There's also no late filing penalty specifically for 990-N, though missing three consecutive years still triggers automatic revocation of tax-exempt status.
When is Form 990-N due?
It's due the 15th day of the 5th month after your organization's fiscal year ends. For a calendar-year filer, that's May 15. There's no extension form for 990-N specifically, so file as soon as you can if you've missed the date.
Can you check if your nonprofit's tax-exempt status is still valid?
Yes. The IRS's Tax Exempt Organization Search tool lets anyone look up an organization's current exempt status and recent filings. It's the fastest way for a new treasurer to confirm the group hasn't been automatically revoked before assuming everything's fine.
What's the difference between 990-N, 990-EZ, and the full 990?
990-N is for gross receipts normally $50,000 or less (8 questions, online only). 990-EZ is for receipts under $200,000 and assets under $500,000. The full 990 is required above those thresholds. Private foundations file 990-PF regardless of size.
Sources
- IRS, Annual Electronic Filing Requirement for Small Exempt Organizations (Form 990-N e-Postcard): Form 990-N is filed electronically, is free, requires eight data items, and is due by the 15th day of the 5th month after the fiscal year ends
- IRS, Automatic Revocation of Exemption: Failure to file required 990-series returns for three consecutive years results in automatic revocation of tax-exempt status with no advance notice
- IRS, Streamlined Retroactive Reinstatement (Revenue Procedure 2014-11): The IRS offers streamlined procedures for retroactive reinstatement of tax-exempt status after automatic revocation for qualifying organizations
- IRS, Which Forms Do Exempt Organizations File: Filing thresholds distinguishing Form 990-N, 990-EZ, and the full Form 990 by gross receipts and total assets
- IRS, Tax Exempt Organization Search: The IRS provides a public search tool to verify an organization's current tax-exempt status and recent filings