Last updated 2026-07-25
TL;DR
Form 990-N (the e-Postcard) is a free, 8-question online filing at irs.gov for tax-exempt groups with gross receipts normally $50,000 or less. It's due by the 15th day of the 5th month after your fiscal year ends, and you need your organization's EIN, not a login password, to file. Missing it three years in a row triggers automatic revocation of your tax-exempt status.
What is Form 990-N and who has to file it?
Form 990-N, nicknamed the e-Postcard, is the shortest tax filing the IRS offers, built for small tax-exempt organizations. If your booster club, PTO, or youth sports nonprofit normally has gross receipts of $50,000 or less, you almost certainly file the 990-N instead of the longer 990-EZ or full 990 [1]. The IRS defines "tax-exempt organizations whose gross receipts are normally $50,000 or less" as the group required to file the e-Postcard, unless they choose to file a full return instead [1]. "Normally" matters here: it's based on a rolling average over your current year and the prior two years, more than last year's number, so a single big fundraising year doesn't automatically bump you into 990-EZ territory. There's no dollar threshold below which you're exempt from filing something. Even a booster club with $800 in the bank has to file a 990-N every year once it has an EIN and tax-exempt status (or is treated as tax-exempt because it's a small nonprofit under the gross receipts threshold). Skipping it because "we're too small to matter" is exactly how clubs end up on the auto-revocation list.
How do I file the 990-N filing online?
You file 990-N entirely through the IRS's own portal, not through tax software, and not by mail. Go to the IRS Annual Electronic Filing Requirement for Small Exempt Organizations page and follow the link to the Form 990-N Electronic Filing System (e-Postcard) hosted at eps.irs.gov [1]. You'll need to register or log in with an IRS-issued login (via Login.gov or ID.me, depending on current setup), then enter eight pieces of information: your organization's EIN, tax year, legal name and mailing address, any other names it uses, 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 a statement if the organization has terminated [1]. There's no login you need to "apply for" months in advance, and no fee. The whole thing runs 5 to 15 minutes if you have last year's EIN letter and a board roster handy. Filing early in your fiscal year, right after your books close, beats scrambling in month four.
When is the 990-N due, and what if my fiscal year isn't the calendar year?
| December 31 | May 15 | |
|---|---|---|
| June 30 | November 15 | |
| August 31 | January 15 | |
| September 30 | February 15 | Mark the date in whatever calendar the incoming treasurer will actually see, more than the outgoing treasurer's inbox. That single habit prevents most of the missed filings we hear about. |
Form 990-N is due by the 15th day of the 5th month after your organization's accounting period ends [1]. For a nonprofit on a calendar year (ending December 31), that's May 15 of the following year. For a school-year booster club running July 1 to June 30, that's November 15. Unlike the 990 or 990-EZ, there's no extension form for 990-N. The IRS notes you can still submit it late; there's no late filing penalty for the e-Postcard itself, but missing it repeatedly has a much bigger consequence than a fine. | Fiscal year end | 990-N due date |
What happens if I miss three years of 990-N filings?
The IRS states plainly: "Automatic Revocation - how it happens: an organization that does not file required Form 990, 990-EZ, 990-N (e-Postcard) for three consecutive years will have its tax-exempt status automatically revoked" [2]. That's the whole rule. There's no warning letter that says "one more miss and you're done," and there's no partial credit for filing two out of three years if the third one lapses. Once revoked, your organization is no longer exempt from federal income tax, donations to it are no longer deductible as charitable contributions, and you'll likely need to file Form 1023 or 1023-EZ to apply for reinstatement, sometimes retroactively if you qualify under Revenue Procedure 2014-11 [3]. Reinstatement isn't automatic and isn't guaranteed; confirm current requirements with the IRS before assuming your group qualifies for streamlined retroactive relief. The IRS publishes a searchable Tax Exempt Organization Search tool where you (or a worried parent on your board) can check whether your EIN currently shows as revoked [4]. Checking this once a year, even when you think you're current, catches problems fast.
What does a treasurer do (and how does 990-N fit into that job)?
A treasurer's core job is keeping the group's money honest and its paperwork current: tracking income and expenses, reconciling the bank account, reporting balances to the board, and filing whatever the IRS and state require on time. In a small booster club or PTO, the treasurer usually does all of that alone, without a bookkeeper or accountant backing them up. What does a treasurer do in a club, specifically? Day to day, it's collecting dues and fundraiser cash, paying vendors and reimbursing volunteers, keeping receipts, and producing a simple income/expense report for meetings. Annually, it's the 990-N (or 990-EZ) filing, any state charitable registration renewal, and often a raffle license renewal if the group runs raffles. What does a treasurer of a club do that a regular member doesn't? They're the one person who has to know the group's EIN, its fiscal year end, its bank login, and its filing history off the top of their head, or at least know exactly where to find it. That's why a clean handoff packet from the outgoing treasurer to the incoming one matters more than almost anything else in these small organizations; see our treasurer basics overview for a broader checklist.
What is Form 990, and how is it different from the 990-N?
Form 990 is the IRS's main annual information return for tax-exempt organizations, a long-form public disclosure document covering revenue, expenses, executive compensation, governance practices, and program activities. Larger nonprofits, generally those with gross receipts over $200,000 or total assets over $500,000, file the full Form 990 [5]. What is the 990? Think of it as the nonprofit world's version of a corporate annual report crossed with a tax return: it's filed with the IRS, but it's also public record, searchable by anyone through the IRS's Tax Exempt Organization Search or through sites like ProPublica's Nonprofit Explorer. What is a 990 tax form used for beyond compliance? Donors, grantmakers, and journalists use it to check a nonprofit's finances, leadership, and program spending before writing a check or a story. That's a good reason to keep your numbers clean even at the smallest, 990-N-only end of the spectrum: your filing history is one Google search away from a parent, sponsor, or reporter checking your legitimacy. Read more on the full 990 and the 990-EZ middle tier if your group is growing past the 990-N threshold.
Do PTOs and booster clubs actually have to file with the IRS every year?
Yes, if the organization has (or is treated as having) federal tax-exempt status. Most PTOs and booster clubs organize as 501(c)(3) public charities, and 501(c)(3) status doesn't come with a filing exemption based on size, only a choice of which form (990-N, 990-EZ, or 990) fits your receipts [1]. A small number of groups, particularly church-affiliated ones, are exempt from the annual filing requirement entirely, but a typical booster club, PTO, or youth sports association doesn't qualify for that carve-out. If your group has never applied for exemption and is just operating under a parent PTA or umbrella organization's EIN, that's a separate and more complicated situation; confirm with the IRS and your state charity office before assuming you're covered. Groups formed as informal, unincorporated associations without ever applying for 501(c)(3) status are a different case again, and the safest move there is a call to the IRS Exempt Organizations customer account line rather than guessing.
What information do I need before I sit down to file?
Gather these five things before you log in, and the filing itself takes minutes instead of an afternoon of digging through old emails. - Your organization's EIN (Employer Identification Number), not a Social Security number
- The tax year you're filing for and its start/end dates
- Your organization's legal name exactly as registered, plus any DBA or "also known as" names
- The name and address of a current principal officer (often the treasurer or president)
- Confirmation that gross receipts are normally $50,000 or less, based on a three-year average [1] If you're the new treasurer and don't have last year's confirmation email or filing record, the IRS Tax Exempt Organization Search tool lets you look up your organization's EIN and filing history for free [4]. That's often the fastest way to confirm you're not already sitting on a missed year.
What if I try to file and the IRS system says my organization isn't recognized?
This usually means one of three things: your EIN was never actually granted 501(c)(3) status (it exists as an EIN but the exemption application was never filed or approved), your status was already automatically revoked for missed filings, or you're trying to file under a name or EIN variant that doesn't match IRS records exactly. Check the IRS Tax Exempt Organization Search first [4]. If it shows your organization as revoked, filing a 990-N won't fix that; you'll need to look at reinstatement through Form 1023 or 1023-EZ, possibly under the streamlined retroactive procedures in Revenue Procedure 2014-11 for organizations that qualify [3]. If your EIN shows up but with no exemption on record, you may be operating as a taxable entity that never completed the exemption application, which is a bigger conversation than this article covers; confirm with the IRS Exempt Organizations division directly.
Does filing 990-N satisfy my state's charity registration too?
No. Form 990-N is strictly a federal IRS filing. Most states with charitable solicitation laws require a separate annual or biennial registration with the state attorney general's office or secretary of state, often due on a different schedule than your IRS filing. Some states let you submit a copy of your federal 990/990-N as part of that registration, but the registration itself is a separate form, a separate fee (commonly somewhere in the $0 to $100+ range depending on the state and your revenue tier), and a separate deadline. Confirm with your state charity office, since these rules genuinely vary and change year to year. Treat the IRS 990-N and your state registration as two different boxes to check, not one.
What's the difference between a 990-N, 990-EZ, and full 990 at a glance?
| Form | Who typically files | Cost to file | Public disclosure | |
|---|---|---|---|---|
| 990-N (e-Postcard) | Gross receipts normally ≤ $50,000 | $0 | Basic 8 data points | |
| 990-EZ | Gross receipts < $200,000 and assets < $500,000 | $0 (IRS itself charges nothing; software may) | Full short-form return | |
| 990 (full) | Gross receipts ≥ $200,000 or assets ≥ $500,000 | $0 (IRS) | Full long-form return | Thresholds sourced from IRS guidance on annual filing requirements [5]. If your club had one unusually big fundraiser year, check the three-year average before assuming you've jumped tiers; a single spike year doesn't necessarily change your required form. See our comparison of form 990, irs form 990, and 990n filing tiers for more detail on what triggers each level. |
What does the incoming treasurer need to know before their first 990-N filing?
New treasurers, this is the section to bookmark. Before your first filing season, get four things from whoever held the role before you: the EIN, the fiscal year end date, the login credentials or account recovery info for the IRS e-Postcard system, and a copy (or screenshot) of last year's confirmation. If the outgoing treasurer can't produce these, or if there was no formal handoff at all, don't panic, but do check the IRS Tax Exempt Organization Search immediately to see where you actually stand [4]. A shockingly common story in small nonprofits is a multi-year gap where nobody filed anything because the person who knew how to do it moved away, and nobody flagged it. Building a simple, state-specific binder (EIN, filing dates, past confirmations, bank info, raffle license status) the moment you take over saves the next person from this exact scramble. That's the whole idea behind our $99 one-time State-Personalized Treasurer Kit: a filled-in packet built around your state's specific charity office and filing rules, not a generic PDF. We're not accountants or a law firm, and we can't guarantee any filing outcome or tax-exempt status determination, but we can make sure you're not starting from a blank page.
Frequently asked questions
What is Form 990?
Form 990 is the IRS's annual information return for tax-exempt organizations, covering revenue, expenses, and governance. Larger nonprofits (generally gross receipts over $200,000 or assets over $500,000) file the full version; smaller ones file the shorter 990-EZ or the 990-N e-Postcard instead, based on IRS thresholds [1][6].
What is the 990 used for?
The 990 reports a nonprofit's finances and operations to the IRS and to the public, since it's a publicly disclosed document. Donors, grantmakers, and journalists use it to check an organization's revenue, spending, and leadership before donating or reporting on it.
What is a 990 tax form, exactly?
It's not a tax bill; it's an information return. Tax-exempt organizations don't owe income tax on qualifying activities, but the IRS still requires this annual disclosure so the public and the IRS can see how the organization raised and spent money [1].
What does a treasurer do?
A treasurer tracks all money coming in and going out, reconciles bank statements, reports finances to the board, and handles required filings like the 990-N and state charity registration. In small nonprofits, one person usually does the entire job with no accounting staff behind them.
What does a club treasurer do differently from a nonprofit's chief financial officer?
The core job is the same on a much smaller scale: cash handling, recordkeeping, and compliance filings. A club treasurer usually works part-time, volunteer, with no staff, and personally files the 990-N, tracks reimbursements, and hands off a full set of records to the next volunteer each year or two.
Is there a fee to file Form 990-N online?
No. The IRS charges nothing to submit the 990-N e-Postcard through its official filing system at eps.irs.gov [1]. If a third-party site charges you a fee to "file" your 990-N, you're paying for convenience or a service wrapper, not an IRS-required cost.
How long does it take to file the 990-N?
Most treasurers finish in 5 to 15 minutes once they have their EIN, fiscal year dates, and a principal officer's name and address ready. The form asks only about 8 questions total, which is why the IRS calls it the e-Postcard [1].
What happens if my nonprofit's status gets automatically revoked?
You lose federal tax-exempt status, donors can no longer deduct gifts as charitable contributions, and you typically must file Form 1023 or 1023-EZ to apply for reinstatement, sometimes retroactively under Revenue Procedure 2014-11 if you qualify [3][4]. Reinstatement isn't automatic; confirm current rules with the IRS.
How do I check if my organization's tax-exempt status was revoked?
Use the IRS Tax Exempt Organization Search tool at irs.gov, which lists organizations with automatically revoked status along with general filing history [5]. It's free, doesn't require a login, and takes just your organization's name or EIN to search.
Can I file 990-N for a prior year I missed?
The e-Postcard system generally lets you file for the current period, but late or prior-year filings can get more complicated, especially if status has already lapsed. Confirm your specific situation directly with the IRS, since options depend on how many years were missed and whether revocation already occurred.
Does the 990-N replace my state charity registration?
No. The 990-N is a federal IRS filing only. Most states with charitable solicitation laws require a separate state registration, often through the attorney general's office, with its own form, fee, and deadline. Confirm requirements with your state charity office.
What's the deadline for filing Form 990-N?
The 15th day of the 5th month after your organization's fiscal year ends. For a calendar-year nonprofit, that's May 15. For a July-to-June fiscal year, common in school-affiliated groups, that's November 15 [1].
Who counts as gross receipts for the $50,000 990-N threshold?
Gross receipts include all money the organization received during its fiscal year before subtracting expenses: dues, fundraiser sales, donations, and grant income, generally averaged over the current and prior two years to determine if you're 'normally' at or under $50,000 [1].
Sources
- IRS, Annual Electronic Filing Requirement for Small Exempt Organizations - Form 990-N (e-Postcard): 990-N eligibility threshold, required data fields, filing system, and due date rule
- IRS, Automatic Revocation of Exemption: three consecutive years of non-filing triggers automatic revocation
- IRS, Revenue Procedure 2014-11, Reinstatement After Automatic Revocation: streamlined retroactive reinstatement procedures for eligible revoked organizations
- IRS, Tax Exempt Organization Search: free public tool to check exemption and revocation status by EIN or name
- IRS, Which Forms Do Exempt Organizations File: gross receipts and asset thresholds separating 990-N, 990-EZ, and full 990 filers
- IRS, Form 1023, Application for Recognition of Exemption Under Section 501(c)(3): Form 1023 is the standard application used to seek reinstatement of tax-exempt status after revocation