Filing the 990 postcard: what club treasurers need to know

Last updated 2026-07-25

what is form 990 and where does the "postcard" nickname come from

Form 990 is the annual information return that tax-exempt organizations file with the IRS to report income, expenses, and activities. It's not a tax bill in most cases (exempt groups usually owe nothing), it's a disclosure form that keeps the IRS and the public informed about what a nonprofit is doing with its money. The IRS itself explains the family of 990 forms on its Form 990 series page ^[1]. The "postcard" is Form 990-N, officially the Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ. The IRS created it in 2007 for the Pension Protection Act's new annual filing requirement, aimed at small organizations that previously didn't have to file anything at all. It earned the nickname because it's genuinely that short: eight questions, no financial statements, no schedules. You can see the exact question list on the IRS's 990-N FAQ page ^[2]. Most booster clubs, PTOs, and small youth sports leagues that hold a group exemption or their own 501(c)(3)/501(c)(4) status will file the 990-N, not the longer ^[990](/articles/treasurer-basics/990) or 990-EZ. If your group's gross receipts jump past the small-group threshold, you move up to a longer form, covered below.

what does a treasurer do (and why filing the 990 postcard is part of the job)

A treasurer for a booster club, PTO, or youth sports group is the person responsible for the organization's money and its paper trail: bank accounts, deposits, reimbursements, budgets, and the annual IRS filing. What does a treasurer do day to day? Track income and expenses, reconcile the bank statement every month, and make sure records exist to back up every number reported to the board and eventually to the IRS. What is a treasurer, formally? Usually an elected or appointed volunteer officer named in the group's bylaws, with signing authority on the bank account and a fiduciary duty to the organization and its members. Most bylaws require the treasurer to give a financial report at meetings and to hand over clean books at the end of the term. What does a treasurer of a club do that's specific to nonprofits (versus a for-profit business role)? The nonprofit treasurer has to keep gross receipts under the threshold that determines which 990 form applies, watch fiscal year deadlines, and make sure someone actually files something with the IRS every single year, even in a year with almost no activity. Skipping the filing because "we didn't do much this year" is the single most common way small booster clubs lose their tax-exempt status. So when people ask what do treasurers do or what a treasurer does, for a school-affiliated nonprofit the honest short answer is this: bookkeeping, reporting, and compliance, with the 990-N as the yearly proof-of-life filing that keeps the exemption alive.

who has to file the 990-N (the gross receipts threshold)

$50,000 or less	Form 990-N (e-Postcard)
Between $50,000 and $200,000, and total assets under $500,000	Form 990-EZ (or full 990)
$200,000 or more, or total assets $500,000 or more	Form 990	This threshold structure comes from the IRS's own 990-series filing guide [1]. Private foundations are a separate case and always file Form 990-PF regardless of size, but that's rare for a booster club or PTO structure. One wrinkle: churches and certain church-affiliated organizations are exempt from filing 990 forms at all. Most booster clubs and PTOs don't fall into that carve-out. Don't assume it applies to you without checking the IRS's own guidance on the e-Postcard filing requirement [3] or asking a tax pro.

Your organization can file Form 990-N instead of the full 990 or 990-EZ if its gross receipts are normally $50,000 or less. The IRS states this directly: organizations "whose gross receipts are normally $50,000 or less" may file the e-Postcard ^[2]. "Normally" is a rolling average, not a single bad year. The IRS uses a 3-year averaging test described in the same guidance, so one unusually large fundraiser year doesn't automatically bump you into the next form. Here's the practical breakdown most treasurers actually need: | Average annual gross receipts | Which form to file |

what information does the 990-N actually ask for

The e-Postcard is genuinely eight items, all listed on the IRS's 990-N FAQ page ^[2]: 1. The organization's legal name and any doing-business-as names 2. Mailing address 3. Employer Identification Number (EIN) 4. Tax year 5. Confirmation that annual gross receipts are still $50,000 or less 6. The name and address of a principal officer 7. Website address, if the organization has one 8. A statement confirming the organization is still in business (still operating) There's no upload of financial statements, no expense breakdown, no schedules. That's the whole filing. It typically takes under ten minutes if you have your EIN and prior year info handy. Compare that to a 990-EZ, which asks for a full income and expense statement, balance sheet, and program service descriptions, easily an hour or more of work even for a small group.

how do you actually file the 990-N step by step

You file Form 990-N entirely online. There is no paper version and no PDF to mail. The filing goes through the IRS's own portal. Step 1: Confirm your fiscal year end and figure out your filing deadline (covered in the next section). Step 2: Go to the IRS's Annual Electronic Filing Requirement page for Form 990-N ^[3] and follow the link to the 990-N electronic filing system. Step 3: Create or log into an IRS account (the system has changed login providers over the years, so follow whatever the current page instructs). Step 4: Enter your EIN. If the system doesn't recognize it, that can be a sign your exemption was previously auto-revoked; check the Tax Exempt Organization Search tool ^[4] to confirm your current status before going further. Step 5: Fill in the eight data points above and submit. Step 6: Save or screenshot the confirmation. The IRS doesn't mail a paper receipt, and you'll want proof for your files and for the next treasurer during handoff. If your group already has a full 990 tax form filing obligation because receipts grew past $50,000, you can't use the e-Postcard system at all; that requires the longer form filed as a full return, sometimes through an e-file provider or a tax preparer.

when is the 990-N due

Form 990-N is due on the 15th day of the 5th month after the close of your organization's fiscal year. For a group on a calendar fiscal year (ending December 31), that's May 15 of the following year. For a group whose fiscal year follows the school year (say, ending June 30), the deadline lands on November 15. The IRS states this filing schedule plainly: the e-Postcard "is due every year by the 15th day of the 5th month after the close of your tax year" ^[2]. There's no extension available for the 990-N itself. Late is late, though a single late filing alone doesn't trigger revocation (three in a row does, covered next). A practical tip: put this date on the incoming treasurer's calendar the same day you hand off the books, not the week before it's due. Booster club treasurer turnover happens constantly, often mid-year, and the filing deadline is one of the easiest things to lose track of during a transition. If you're setting up a handoff-and-audits checklist for the next treasurer, put the fiscal year end and the corresponding 990-N due date at the very top.

what happens if you miss the deadline or skip filing entirely

Missing the Form 990-N deadline once carries no monetary penalty, unlike late fees that apply to the 990 or 990-EZ. That's part of why the e-Postcard exists: Congress didn't want to fine tiny nonprofits for missing a form most of them didn't even know they needed. But the real risk is bigger than a fine. Under the Pension Protection Act of 2006, an organization that fails to file any required 990-series return (including the 990-N) for three consecutive years automatically loses its tax-exempt status, by operation of law, with no separate IRS notice sent when it happens. The IRS explains this directly: "Organizations that do not file for three consecutive years automatically lose their tax-exempt status" ^[5], under Internal Revenue Code section 6033(j). This is auto-revocation, and it's shockingly common among small booster clubs and PTOs, largely because treasurer turnover means nobody remembers the group even needs to file. If your organization's status has been revoked, you'll find it listed on the IRS's Tax Exempt Organization Search ^[4], which includes the auto-revocation list as a searchable data set. Once revoked, donations made to your group are no longer automatically tax-deductible to donors, and you may need to reapply for exemption using Form 1023 or 1023-EZ, sometimes with retroactive reinstatement available if you act within 15 months of the revocation date under Revenue Procedure 2014-11 ^[6].

how do you check or fix an auto-revoked status

First, confirm the revocation is real. Search your organization's name or EIN on the IRS Tax Exempt Organization Search ^[4]. If it shows up on the auto-revocation list, your exemption ended on the filing due date of the third missed year, not the date you noticed. Second, decide on a reinstatement path. The IRS lays out four options in Revenue Procedure 2014-11 ^[6]: streamlined retroactive reinstatement (for organizations eligible to file 990-N or 990-EZ, if you apply within 15 months of revocation), retroactive reinstatement within 15 months (for others, requiring a reasonable cause statement), retroactive reinstatement after 15 months, and reinstatement effective from the postmark date going forward (no retroactivity). Most small booster clubs and PTOs that catch the problem early qualify for the streamlined process, which uses Form 1023-EZ and doesn't require proving "reasonable cause" for the missed filings. Third, get back on the filing calendar going forward, permanently. This is where a lot of groups quietly relapse. They get reinstated, breathe a sigh of relief, and then lose track again two treasurers later. Build the 990-N due date into whatever handoff document or irs-and-990 tracking process your board uses, and consider a calendar reminder that goes to two people, more than the sitting treasurer, so it survives a resignation. This isn't tax or legal advice, and reinstatement procedures do change; confirm current requirements directly with the IRS or a tax professional before filing anything.

990-N vs 990-EZ vs full 990: which one does your group file

Gross receipts threshold	Normally $50,000 or less	Under $200,000, assets under $500,000	$200,000+ or assets $500,000+
Filing format	Online only, 8 questions	Paper form or e-file, financial statements required	Paper form or e-file, full financials and schedules
Time to complete	Under 10 minutes typically	1-3 hours for a simple group	Several hours, often needs a preparer
Late penalty	None for a single year	Yes, per-day penalty can apply	Yes, per-day penalty can apply
Public disclosure	Minimal (name, EIN, address)	Full financial detail	Full financial detail	Source for thresholds and form distinctions: IRS Form 990 Series filing guide [1] and 990-N FAQ [2]. If your group is right at the edge, say $45,000 one year and $55,000 the next, remember the "normally" test looks at a 3-year rolling average, not a single year's number, so don't panic and jump to the 990-EZ the first time you cross $50,000 in a single season. Do the average first. If you're unsure which form applies, that's a good moment to check with a tax preparer familiar with nonprofit filings, or review the IRS guidance on irs-form-990 requirements directly.

This comparison trips up almost every new treasurer, because the group's filing obligation can change year to year as fundraising totals shift. | Feature | 990-N (e-Postcard) | 990-EZ | Full 990 |

do you need an EIN before you can file the 990 postcard

Yes. Every organization filing any version of Form 990, including the 990-N, needs its own Employer Identification Number, even if the group has no employees. You cannot file using a school's EIN, a coach's Social Security number, or a parent volunteer's personal tax ID. If your booster club or PTO doesn't have an EIN yet, apply for free directly through the IRS using Form SS-4 or the online EIN application . It's free, takes about 15 minutes online, and the IRS issues the number immediately upon completion for most applicants. Never pay a third-party site to get you an EIN; that's a legitimate free government service. Once you have the EIN, you also need to separately confirm your organization has actual tax-exempt status recognized by the IRS (usually under section 501(c)(3) or 501(c)(4)) before the 990-N filing means much. An EIN alone doesn't make you tax-exempt; it's just an identifier. Groups operating under a parent organization's group exemption should check with that parent body about how their sub-unit reporting works, since the filing responsibility can sit at a different level than you'd expect.

building this into your treasurer routine

The 990-N is genuinely the easiest recurring compliance task most booster club and PTO treasurers will ever face, which is exactly why it gets forgotten. There's no fee, no financial statement, no accountant required for most small groups. The entire failure mode is simple neglect across a leadership transition. A workable system looks like this: know your fiscal year end, calculate the 990-N due date the day your term starts, put it on two calendars (yours and the board president's or another officer's), and file it the same week every year rather than waiting for the deadline. Keep the confirmation screenshot in your treasurer binder or shared drive alongside your bank reconciliations and your prior year's 990-n or form-990-n confirmation. If you're building out a full compliance binder for a booster club, PTO, or youth sports group from scratch, that's exactly the kind of state-specific paperwork checklist a $99 one-time State-Personalized Treasurer Kit is built to organize, alongside your state's charity registration and raffle license requirements. You don't need it to file the 990-N itself; the IRS process above is free and doable on your own. But if you're setting up the whole treasurer role from zero and want the deadlines, thresholds, and state-specific forms organized in one place instead of hunting across a dozen .gov pages, that's the gap it fills. Either way, the core habit matters more than any tool. File something every single year, even in a slow year, even if gross receipts hit zero. The IRS doesn't care how small your bake sale was. It cares whether you showed up.

Frequently asked questions

what is form 990

Form 990 is the annual information return tax-exempt organizations file with the IRS reporting income, expenses, and activities. Depending on gross receipts, a group files the full Form 990, the shorter Form 990-EZ, or the simplest version, Form 990-N (the e-Postcard), for organizations with gross receipts normally $50,000 or less, per the IRS's Form 990 series guide.

what is the 990

"The 990" usually refers generically to whichever version of the IRS's annual nonprofit information return your organization must file: full Form 990, Form 990-EZ, or Form 990-N. Which one applies depends mainly on your organization's average annual gross receipts and total assets, as detailed on irs.gov.

what is a 990 tax form

A 990 tax form is the IRS's information return for tax-exempt organizations, not an income tax bill. Most small exempt groups owe no tax with it; it exists so the IRS and the public can see what a nonprofit takes in, spends, and does. Skipping it for three straight years triggers automatic loss of tax-exempt status under IRC section 6033(j).

what does a treasurer do

A treasurer manages an organization's money: deposits, expense tracking, bank reconciliation, budgeting, financial reports to the board, and required tax filings like the 990-N. For a booster club or PTO treasurer specifically, that also means knowing the fiscal year end, tracking gross receipts against the $50,000 threshold, and filing the correct 990-series form every year.

what is a treasurer

A treasurer is an officer, usually elected or appointed under an organization's bylaws, responsible for its financial recordkeeping, bank accounts, and compliance filings. In a nonprofit like a booster club or PTO, the treasurer is typically the person who signs checks, reconciles statements, and files the annual 990-series return with the IRS.

what do treasurers do

Treasurers track incoming and outgoing money, keep the bank account reconciled monthly, prepare financial reports for board meetings, maintain receipts and records for audits, and file required government paperwork, including the annual IRS 990-series filing and any state charity registration renewals.

what a treasurer does

Day to day, a treasurer records deposits and expenses, reconciles the bank statement, approves or processes reimbursements, and reports the group's financial position at meetings. Annually, the treasurer confirms which 990 form applies based on gross receipts and files it by the deadline, five months and 15 days after fiscal year end.

what does a treasurer do in a club

In a club setting like a booster group or PTO, the treasurer keeps the books, manages the bank account, tracks fundraising income against expenses, and handles the mandatory annual IRS filing (usually Form 990-N for groups under $50,000 in gross receipts). Many clubs also require a treasurer's report at each general meeting.

what does a club treasurer do

A club treasurer safeguards and documents the organization's money: collecting dues or fundraiser proceeds, paying approved expenses, reconciling accounts, and reporting to the board or membership. For tax-exempt clubs, the treasurer also has to know the correct 990-series form and file it every year to keep the exemption active.

what does a treasurer of a club do

The treasurer of a club is the financial officer: they open and manage bank accounts, keep records of income and expenses, present financial statements, and handle compliance tasks like the annual 990-N filing and, if the club raises funds through raffles, any required state raffle license renewal.

do all booster clubs and PTOs have to file a 990 every year

Yes, if the organization holds federal tax-exempt status. Every 501(c)(3) or 501(c)(4) group must file some version of the 990 series annually, even if it's the simplest 990-N, unless it qualifies for a narrow exception like certain church-affiliated organizations. Confirm your group's specific obligation with the IRS or a tax professional.

is there a fee to file the 990-N e-Postcard

No. Filing Form 990-N through the IRS's online system is free. There's no government filing fee for the e-Postcard, unlike some state charity registration renewals, which often do carry a fee set by the state attorney general's office or secretary of state.

what happens after three missed years of not filing the 990-N

The organization's tax-exempt status is automatically revoked by operation of law, effective on the filing due date of the third missed year, per IRC section 6033(j). The IRS doesn't send a warning before this happens; you find out by checking the Tax Exempt Organization Search tool or discovering donations are no longer tax-deductible.

can a booster club file the 990-N if it made more than $50,000 one year

Possibly. The IRS uses a rolling average of gross receipts over roughly three years, described as the "normally $50,000 or less" test, so a single high year doesn't automatically disqualify you from the 990-N. Calculate the average before assuming you must move up to Form 990-EZ or the full 990.

Sources

1. IRS, Form 990 Series: Which Forms Do Exempt Organizations File: gross receipts thresholds distinguishing 990-N, 990-EZ, and full 990 filing requirements
2. IRS, Annual Electronic Filing Requirement for Small Exempt Organizations - Form 990-N (e-Postcard): the 990-N electronic filing portal is the only way to file, and church exceptions to the 990 filing requirement
3. IRS, Tax Exempt Organization Search: tool to check current exempt status and auto-revocation status by EIN or name
4. IRS, Automatic Revocation of Exemption: organizations that fail to file required 990-series returns for three consecutive years automatically lose tax-exempt status under IRC 6033(j)
5. IRS, Revenue Procedure 2014-11: the four reinstatement pathways after automatic revocation, including streamlined retroactive reinstatement within 15 months
6. IRS, Apply for an Employer Identification Number (EIN) Online: EIN applications are free and typically issued immediately through the IRS online system