Form 990-N filing instructions: the e-postcard, step by step

Last updated 2026-07-25

What is Form 990-N (the e-Postcard)?

Form 990-N, nicknamed the "e-Postcard," is the shortest annual filing the IRS offers to tax-exempt organizations. It exists for small nonprofits, booster clubs, PTOs, and youth sports groups whose gross receipts are normally $50,000 or less. There's no paper version. You file it entirely online, and it takes most treasurers under 15 minutes once they have their basic org info in hand. The IRS describes it plainly: "Most small tax-exempt organizations whose annual gross receipts are normally $50,000 or less are required to electronically submit Form 990-N... unless they choose to file a complete Form 990 or Form 990-EZ instead" ^[1]. That word "instead" matters. You're allowed to file the longer Form 990 or 990-EZ even if you qualify for the N, but almost no small booster club needs to. The e-Postcard asks for eight basic items: your EIN, tax year, legal name and mailing address, any other names you use, your website (if you have one), confirmation your gross receipts are $50,000 or under, and a statement that the organization hasn't terminated ^[2]. That's the whole form. No financial statements, no attachments, no signatures beyond an authorized person clicking submit.

What does a treasurer do?

A treasurer is the person responsible for an organization's money: tracking what comes in, what goes out, keeping records straight, and making sure required filings (like Form 990-N) actually get filed. In a booster club, PTO, or youth sports group, the treasurer is usually the only person who touches the bank account and the only one who knows whether the IRS paperwork is current. Day to day, that means reconciling the bank statement every month, recording income from concessions, dues, and fundraisers, cutting checks or approving reimbursements, and keeping receipts organized enough that someone else could follow the trail if you got hit by a bus tomorrow. Annually, it means filing whatever IRS return your gross receipts require (990-N, 990-EZ, or full 990) and renewing any state charitable registration or raffle license. The treasurer job is mostly boring by design. Boring is good. A treasurer who's excited and improvising is a treasurer who's about to create a problem for the next person.

What does a club treasurer do specifically (booster clubs, PTOs, youth sports)?

A club treasurer runs the money side of a volunteer organization: collecting dues and fundraiser proceeds, paying vendors and reimbursing parents, keeping a checkbook or spreadsheet current, and handling the annual IRS and state filings. In most booster clubs and PTOs this is one volunteer, often a parent, serving a one- or two-year term before handing the job to the next person. The specific tasks vary by group size but usually include: opening and maintaining a dedicated bank account (never a personal one), tracking cash from concession stands and gate fundraisers with a two-person count, approving purchase requests against a board-approved budget, filing Form 990-N or 990-EZ each year, and keeping a handoff binder so the next treasurer isn't starting from zero. A lot of booster club treasurers also end up dealing with raffle licensing if the group runs a 50/50 or basket raffle, since most states require a permit before you can legally run one. That's a separate filing from the IRS return, and the rules live with your state's charity office or attorney general, not the IRS.

What is the 990 tax form, and how is it different from the 990-N?

$50,000 or less	any	990-N
Less than $200,000	Less than $500,000	990-EZ or full 990
$200,000 or more	any	Full 990
any (private foundations)	any	990-PF	The IRS calculates "gross receipts" as the total income from all sources during your tax year, before subtracting any costs or expenses [4]. That trips people up. If your concession stand brought in $60,000 in sales but you spent $45,000 on inventory, your gross receipts are still $60,000, not $15,000 net. That pushes you above the 990-N threshold even though your actual profit margin was thin. For a full comparison of what's involved in each version, see irs form 990 and [990](/articles/treasurer-basics/990).

"The 990" is shorthand for a family of annual information returns the IRS requires from most tax-exempt organizations. Which version you file depends on your gross receipts and total assets, not on your organization's mission or size of membership. There are four main versions: Form 990-N, Form 990-EZ, the full Form 990, and Form 990-PF for private foundations. Here's the breakdown the IRS uses to sort organizations into the right form ^[3]: | Gross receipts (normally) | Total assets | Form required |

Who has to file Form 990-N, and who's exempt?

Most small tax-exempt organizations with gross receipts of $50,000 or less normally must file the 990-N annually, unless they choose to file the longer 990-EZ or full 990 instead ^[1]. A handful of organization types don't have to file any 990 series form at all. Organizations excused from the 990-N/990/990-EZ filing requirement include churches, their integrated auxiliaries, and conventions or associations of churches, along with certain subordinate organizations covered under a group exemption ^[5]. Most booster clubs, PTOs, and youth sports groups don't fall into those exceptions and do need to file something every year, even if they made almost no money. One detail that surprises new treasurers: even an organization with $0 in activity for the year still has to file. There's no "we didn't do anything, so we're excused" rule. If you have an EIN and tax-exempt status (or are trying to keep it), the filing clock keeps running regardless of whether you held a single fundraiser.

How do you actually file Form 990-N step by step?

You file Form 990-N entirely online through the IRS's Form 990-N Electronic Filing System (e-Postcard), hosted at irs.gov ^[2]. There is no paper option and no other government portal that accepts it. Budget about 10 to 15 minutes if you have your EIN and tax year dates ready. Here's the process: 1. Go to the IRS Form 990-N e-Postcard page and click through to the filing system. 2. Register for an account (or sign in) using an IRS-approved login method. First-time filers need to create a login. 3. Enter your organization's EIN. The system pulls basic info if you've filed before. 4. Confirm your tax year (calendar year or your fiscal year, whichever your org uses). 5. Enter your legal name, mailing address, and any "doing business as" names. 6. Enter your website URL if you have one (optional if you don't). 7. Confirm gross receipts are $50,000 or less for the year. 8. Confirm the organization has not terminated or gone out of business. 9. Review and submit. You'll get an on-screen confirmation and, in most cases, an email receipt. Keep a screenshot or PDF of that confirmation in your treasurer files. It's the only proof you filed, and if there's ever a dispute about your exempt status, that confirmation is what you'll want to produce.

When is Form 990-N due?

Form 990-N is due every year by the 15th day of the 5th month after your organization's tax year ends ^[1]. For a group on a calendar tax year (ending December 31), that means the filing is due by May 15 of the following year. If your fiscal year runs on a school-year schedule, say July 1 to June 30, your 990-N is due by November 15. Booster clubs and PTOs often run fiscal years that match the school calendar, so check your bylaws or your IRS determination letter to confirm which year-end you're actually on before you calculate the due date. There's no extension form for the 990-N itself, and there's no monetary penalty for filing it late in a single year, but the IRS notes that late filing risks affect your exempt status differently than the dollar penalties attached to 990-EZ or full 990 late filings ^[1]. The real risk isn't a fine. It's what happens if you miss it repeatedly, which is covered below.

What happens if you file Form 990-N late, or miss it entirely?

Missing a single year's 990-N deadline doesn't trigger a fine, since the e-Postcard has no late filing penalty attached the way 990-EZ and full 990 do. But the IRS tracks a rolling three-year window, and that's where the real danger sits. Under Internal Revenue Code section 6033(j), "failure to file an annual return required under subsection (a)... for 3 consecutive years results in a revocation of such organization's tax-exempt status" ^[6]. That's automatic. There's no warning letter that says "file now or lose it." The revocation takes effect on the due date of the third missed year, and you often don't find out until you try to do something that requires proof of exempt status, like opening a grant application or renewing a state charity registration. Once revoked, your organization is off the IRS's exempt organizations list and, depending on your state, may owe income tax on activity going forward. Recovering exempt status means reapplying, which can mean filing Form 1023 or 1023-EZ again and potentially paying the filing fee a second time. The IRS does offer streamlined retroactive reinstatement for organizations that were eligible to file 990-N or 990-EZ and apply within 15 months of revocation ^[7], but that's a process, not a formality, and it takes real paperwork to execute correctly. Confirm current reinstatement procedures and fees with the IRS before assuming your situation qualifies.

How do you check or fix your IRS tax-exempt status after auto-revocation?

Check your status first, before doing anything else. The IRS maintains a public Tax Exempt Organization Search tool where you can look up your organization by name or EIN and see whether it's listed as currently exempt or on the Automatic Revocation of Exemption List . This takes two minutes and tells you exactly where you stand. If you're on the revocation list, the next step is figuring out which reinstatement path applies. Organizations that were eligible to file 990-N or 990-EZ for the years in question, and that apply for reinstatement within 15 months of the revocation date, can generally use the streamlined retroactive process described in Revenue Procedure 2014-11 ^[7]. Organizations that miss that window, or that had to file the full 990, face a more involved reapplication. Don't guess your way through this. The forms, fees, and required attachments have changed over the years, and getting the wrong one wrong can cost you months. Confirm the current process, forms, and fees directly with the IRS before filing anything.

What's the difference between Form 990-N and Form 990-EZ?

Form 990-N is an 8-question online-only filing for organizations with gross receipts of $50,000 or less. Form 990-EZ is a longer paper-or-electronic return with actual financial statements, required for organizations with gross receipts under $200,000 and total assets under $500,000 that choose not to (or can't) file the N ^[3]. The practical difference for a treasurer: 990-N takes 10 to 15 minutes and asks for no financial detail beyond a yes/no on the $50,000 threshold. 990-EZ requires you to report actual revenue, expenses, and balance sheet figures, and takes real bookkeeping to complete accurately. If your gross receipts are creeping toward $50,000, especially with a concession stand or big annual fundraiser, plan for the possibility that you'll need to step up to the EZ next year. See 990-N and form 990-N for more on that threshold decision, and 990 tax form for what the EZ actually requires.

What records should you keep after filing Form 990-N?

Keep your confirmation screenshot or email receipt for every year you file, along with the underlying numbers you used to confirm the $50,000 gross receipts threshold. There's no attachment requirement for the 990-N itself, but if the IRS ever questions your eligibility to use the shorter form, you'll want to show your work. A simple system: one folder per fiscal year containing your bank statements, a summary income sheet showing total gross receipts, your 990-N confirmation, and any state charity registration renewal for that year. That's it. This isn't complicated recordkeeping, but it has to actually happen every single year, which is where volunteer treasurers most often slip. The job changes hands every year or two, and if the folder doesn't exist or doesn't get handed off, the next person is filing blind. This is the exact gap a State-Personalized Treasurer Kit is built to close: a one-time $99 setup that gives incoming treasurers a filing calendar, a handoff checklist, and state-specific guidance so the 990-N deadline and your state's charity or raffle renewal don't quietly become a September surprise.

What does a treasurer of a club do about state filings, more than the IRS?

Federal exemption from the IRS (what Form 990-N maintains) is separate from state-level charitable registration, and most booster clubs and PTOs owe both. Many states require nonprofits soliciting donations or running raffles to register with a state charity office or attorney general, on a schedule that has nothing to do with your IRS due date. This is the part treasurers most often miss, because the IRS filing feels like "the" annual requirement and state renewals get forgotten until a raffle license application asks for proof of current registration. Requirements, fees, and renewal cycles vary widely by state and change periodically, so confirm the current rules directly with your state's charity registration office or attorney general's office before assuming last year's paperwork still applies. If your group runs any raffle, 50/50, or similar game of chance, that's usually a separate license entirely, applied for well before the event date, not folded into your annual charity registration. Build both deadlines into your calendar next to your 990-N due date, not as an afterthought.

Frequently asked questions

What is a treasurer?

A treasurer is the officer or volunteer responsible for an organization's finances: collecting income, paying expenses, keeping records, and filing required tax returns like Form 990-N. In a booster club, PTO, or youth sports group, the treasurer is typically the sole signer on the bank account and the person accountable for IRS and state compliance.

What do treasurers do on a monthly basis?

Most club treasurers reconcile the bank statement, record deposits and expenses, review any outstanding reimbursement requests, and update a running budget-to-actual comparison for the board. Monthly habits like this are what make the annual Form 990-N filing quick, since the gross receipts number is already tracked rather than reconstructed from scratch in April.

What is Form 990?

Form 990 is the IRS's family of annual information returns for tax-exempt organizations, with versions sized to an organization's gross receipts and assets: 990-N for $50,000 or less, 990-EZ for under $200,000/$500,000, and the full Form 990 above those thresholds. All versions report on activity and finances to keep the IRS updated on exempt organizations.

What is a 990 tax form used for?

A 990 tax form reports a nonprofit's income, expenses, and activities to the IRS each year, letting the IRS confirm the organization still qualifies for tax-exempt status. It's an information return, not a tax bill; most filers owe no tax with it. Skipping it for three straight years triggers automatic revocation of exempt status under IRC 6033(j) ^[6].

What is the 990 gross receipts threshold for filing the e-Postcard?

Organizations with gross receipts normally $50,000 or less can file Form 990-N instead of the longer 990-EZ or full 990 ^[1][3]. Gross receipts means total income before subtracting expenses, so a concession stand with high sales volume can push a small club above the threshold even if actual profit was modest.

Can you file Form 990-N by mail or on paper?

No. Form 990-N only exists as an online filing through the IRS's e-Postcard electronic filing system at irs.gov ^[2]. There's no paper form and no other government website that accepts it. If you'd rather file on paper, you'd need to file the longer Form 990-EZ instead, which does have a paper option in most cases.

Is there a fee to file Form 990-N?

No, Form 990-N is free to file. There's no IRS charge for submitting the e-Postcard through the online system. If a website asks you to pay a fee specifically to file the 990-N, you're likely on a third-party site rather than the official IRS e-Postcard system; confirm you're at the correct IRS-hosted filer before entering any payment information.

What happens after three consecutive years of not filing?

Under IRC section 6033(j), failing to file any required annual return (including Form 990-N) for three consecutive years results in automatic revocation of tax-exempt status, effective on the third year's due date ^[6]. There's no warning notice beforehand; many organizations only discover the revocation when they check the IRS's exempt organization list or apply for a grant.

How do I know which tax year my organization uses?

Check your IRS determination letter or your organization's bylaws, which should state your fiscal year end. Booster clubs and PTOs commonly use either a calendar year (ending December 31, filing due May 15) or a school-year fiscal year (ending June 30, filing due November 15). Confirm this before calculating your 990-N due date, since filing under the wrong year can cause confusion in the IRS system.

Does a brand-new nonprofit need to file Form 990-N in its first year?

Yes, if it has tax-exempt status and gross receipts of $50,000 or less for that partial or full year, the filing requirement starts with the organization's first tax year, not after some grace period. Newly formed groups should confirm their exact tax year start date and first due date with the IRS or a qualified advisor rather than assuming a delay.

What does a club treasurer do if the organization's gross receipts go over $50,000?

Once gross receipts exceed $50,000 for the year, the organization no longer qualifies for Form 990-N and must file either Form 990-EZ or the full Form 990, depending on total assets ^[3]. That requires actual financial statements, so treasurers should start formal bookkeeping (income, expenses, balance sheet) well before the threshold is crossed, not scramble at filing time.

Where do I find out if my organization's tax-exempt status was revoked?

Search your organization's name or EIN in the IRS Tax Exempt Organization Search tool, which lists current exempt organizations and separately lists those on the Automatic Revocation of Exemption List ^[8]. This is the fastest way to confirm your status before applying for grants, renewing state registration, or filing a raffle license application that requires proof of exemption.

Sources

1. IRS, "Annual Electronic Filing Requirement for Small Exempt Organizations, Form 990-N (e-Postcard)": Small organizations with gross receipts normally $50,000 or less must electronically file Form 990-N unless they choose to file 990 or 990-EZ instead, and it is due by the 15th day of the 5th month after the tax year ends
2. IRS, "e-file for Charities and Non-Profits": Form 990-N is filed entirely online through the IRS electronic filing system and requires eight basic data items
3. IRS, "Form 990-Series Filing Thresholds" (Instructions for Form 990-EZ): Filing thresholds distinguishing Form 990-N, 990-EZ, full Form 990, and 990-PF based on gross receipts and total assets
4. IRS Publication 557, "Tax-Exempt Status for Your Organization": Churches, their integrated auxiliaries, and conventions or associations of churches are among organizations not required to file the 990 series
5. 26 U.S.C. § 6033(j), Cornell Legal Information Institute: Failure to file a required annual return for 3 consecutive years results in automatic revocation of tax-exempt status
6. IRS, Revenue Procedure 2014-11: Organizations eligible to file 990-N or 990-EZ can use a streamlined retroactive reinstatement process if they apply within 15 months of revocation
7. IRS, "Tax Exempt Organization Search": The IRS provides a public search tool listing current exempt organizations and those on the Automatic Revocation of Exemption List