Last updated 2026-07-25
TL;DR
Filing Form 990-N (the e-Postcard) is free, and it's always free, because the IRS only lets you file it through its own IRS e-file system at irs.gov. If a booster club, PTO, or youth sports group made $50,000 or less in gross receipts, this is likely the filing. Third-party sites may charge a fee for the same free form.
What is Form 990-N, and who has to file it?
Form 990-N, officially called the e-Postcard, is the shortest annual information return the IRS offers to small tax-exempt organizations. It exists for one reason: to keep tiny nonprofits like your kid's booster club or the PTO on the IRS radar without making a volunteer treasurer fill out a real tax form every year. You qualify to file the 990-N instead of a longer [990](/articles/treasurer-basics/990) or 990-EZ if your organization's gross receipts are normally $50,000 or less. The IRS defines "normally" using a three-year average, so a single unusually big fundraiser year doesn't automatically bump you up. The IRS states plainly that "most small tax-exempt organizations whose annual gross receipts are normally $50,000 or less" are eligible to file the e-Postcard [1]. The form itself asks for almost nothing: your organization's legal name, any other names it uses, mailing address, website (if you have one), Employer Identification Number (EIN), the name and address of a principal officer, your tax year, confirmation that gross receipts are still $50,000 or less, and a statement if the organization has shut down. That's it. No financial statements, no program descriptions, no board list. Groups that are required to file a full Form 990 or 990-EZ instead include private foundations (which always file Form 990-PF) and any organization above the $50,000 threshold. Churches and certain church-affiliated organizations are generally not required to file an annual return at all, per IRS guidance [1], though many still choose to file to keep records clean.
Is filing the 990-N actually free?
Yes, filing Form 990-N costs nothing, ever, when you file it the way the IRS built it to be filed. The e-Postcard only exists as an electronic form; there's no paper version. You file it directly at the IRS website through the electronic filing system. The IRS is explicit about this: "Organizations eligible to submit Form 990-N can do so free of charge" through the agency's electronic system [1]. There's no government fee, no processing charge, no tier where you pay for faster confirmation. If you're being asked to pay, you're either filing the wrong form (like a full 990 with different requirements) or you've landed on a third-party site charging for something the IRS gives away. That second scenario is common enough to call out directly. A handful of commercial tax-prep sites will walk you through 990-N filing for a fee, sometimes $25 to $100 or more, marketed as "expert-reviewed" or "guaranteed accepted." For a form that asks for eight or nine basic data points and takes most treasurers under ten minutes, that's money most small booster clubs and PTOs don't need to spend. Filing directly through the IRS system costs the same $0 and takes about the same amount of time.
How do I file the 990-N myself, step by step?
You file Form 990-N through the IRS's own electronic filing system, accessible from the IRS's Form 990-N page [1]. Here's the practical walkthrough: 1. Find your organization's EIN. You'll need the nine-digit Employer Identification Number the IRS assigned when your group first registered. If you inherited the treasurer role and don't have this, check old bank statements, a prior year's tax filing, or IRS correspondence. You can also call the IRS Tax Exempt/Government Entities customer account line to confirm your EIN and filing status. 2. Go to the IRS e-Postcard filing system. As of recent years the IRS routes 990-N filers through Login.gov or ID.me identity verification before submitting, replacing the older separate registration system. Follow the prompts from the official IRS Form 990-N page [1] rather than a search-engine ad, since paid listings sometimes lead to fee-charging third parties first. 3. Confirm your organization's legal name matches IRS records exactly. Mismatches are the single most common reason a first-time 990-N filer gets stuck. Use the name exactly as it appears on your last IRS letter or EIN confirmation notice, not the nickname printed on the team jerseys. 4. Enter your tax year. Most booster clubs and PTOs run on a fiscal year that isn't the calendar year (many use July 1 to June 30 to match the school year). Confirm which one is on file with the IRS before you file, since filing under the wrong period can cause confusion later. 5. Confirm gross receipts are $50,000 or less (normally, averaged over three years), enter your address and a principal officer's name and address, and submit. 6. Save your confirmation. The system gives you an accepted or rejected status right away. Print or save that confirmation as your proof of filing; there's no other receipt the IRS mails you.
When is the 990-N due, and what happens if I miss it?
Form 990-N is due on the 15th day of the 5th month after your organization's tax year ends. For a group on the calendar year, that's May 15. For a group running July 1 to June 30 (common for school-year booster clubs), that's November 15. Unlike a lot of IRS deadlines, there's no dollar penalty for filing Form 990-N late. But the consequence is worse than a fine: the IRS automatically revokes tax-exempt status for any organization that fails to file its required 990-series return (in any form, including the 990-N) for three consecutive years. The statute here is Internal Revenue Code section 6033(j), which the IRS summarizes plainly: organizations that don't file for three consecutive years "will automatically lose their tax-exempt status" [2]. This auto-revocation rule is exactly why so many volunteer-run booster clubs and PTOs end up needing reinstatement. Nobody gets fined for missing one year of the e-Postcard, so treasurers assume it doesn't matter, then a handoff gap of two or three years without anyone filing quietly costs the group its exemption. Check the IRS Tax Exempt Organization Search tool to see whether your organization currently shows as revoked.
What if my organization's status was already revoked?
If a search shows your organization on the IRS Auto-Revocation List, filing a late 990-N alone won't fix it. You'll need to apply for reinstatement of tax-exempt status, which is a separate process from routine annual filing. Small organizations often qualify for the streamlined retroactive reinstatement process, available to organizations that were eligible to file Form 990-N or 990-EZ for the years in question and that apply within 15 months of the later of the revocation date or the date the IRS posted the organization to the Revocation List. That process generally requires filing Form 1023 or 1023-EZ (or Form 1024 for non-501(c)(3) groups) along with a reasonable cause statement, per IRS Revenue Procedure 2014-11 [3]. The filing fee for Form 1023-EZ is currently $275, and for the full Form 1023 it's $600, according to the instructions for those forms [4]; confirm current fees before applying, since these do change. This is genuinely one of the more confusing corners of nonprofit paperwork for a volunteer treasurer to navigate alone, and it's worth reading the IRS's own reinstatement guidance page closely or asking a nonprofit-experienced accountant before you file anything, since picking the wrong application path can cost you the retroactive relief.
What does a treasurer do, exactly?
A treasurer is the person responsible for a club, PTO, or booster organization's money: tracking what comes in, what goes out, keeping records straight, and making sure the group meets its legal filing obligations. It's a volunteer role in almost every booster club, PTO, and youth sports organization in the country, and most people who take it on have never done anything like it before. What does a treasurer do in practice, month to month? Depositing cash from concession stands and fundraisers, reconciling the bank statement, paying vendor invoices (uniforms, tournament fees, equipment), keeping receipts organized for the person who comes after you, and reporting a simple income and expense summary at meetings. What does a club treasurer do that's different from a corporate one? Mostly scale and formality. A booster club treasurer is handling hundreds or low thousands of dollars a month, often in cash from bake sales and gate admissions, with no paid staff backing them up. What does a treasurer of a club do at the federal level? If the organization has 501(c)(3) or other tax-exempt status, the treasurer (or whoever the group designates) is typically the one who files the annual 990-N, 990-EZ, or full 990 and keeps the EIN, bylaws, and prior years' filings on hand. If the group runs raffles or games of chance, the treasurer often applies for the state raffle license too. None of this requires an accounting degree. It requires consistency, a checklist, and knowing the deadlines cold.
What is Form 990, and how is it different from the 990-N?
| 990-N (e-Postcard) | Smallest orgs | Normally $50,000 or less [1] | |
|---|---|---|---|
| 990-EZ | Mid-size orgs | Gross receipts under $200,000 AND total assets under $500,000 [5] | |
| 990 (full form) | Larger orgs | Gross receipts $200,000 or more, or total assets $500,000 or more [5] | |
| 990-PF | Private foundations | All private foundations, regardless of size [5] | A typical school booster club or PTO running bake sales, concessions, and a couple of tournaments a year usually lands well under $50,000 and files the 990-N. A larger athletic booster association running a big annual gala or corporate sponsorship program can cross into 990-EZ or full 990 territory fast, so it's worth recalculating your three-year average gross receipts every year rather than assuming last year's form still applies. |
Form 990 is the IRS's main annual information return for tax-exempt organizations, a much longer document than the 990-N that reports revenue, expenses, executive compensation, program activities, and governance details. What is a 990 tax form used for? It's how the IRS and the public track what a nonprofit did with its money and whether it's still operating within its exempt purpose. Form 990 filings are public record and are searchable through tools like the IRS's Tax Exempt Organization Search and third-party databases. There are three tiers based on size, and this is where a lot of new treasurers get confused about what is the 990 they actually owe: | Form | Who files it | Gross receipts threshold |
Where do I check if my organization needs to file, or already has a filing history?
The fastest way to check your organization's filing status and history is the IRS's own Tax Exempt Organization Search tool, which lets you search by name or EIN and shows current exempt status, revocation status, and copies of recently filed 990-series forms, including past 990-N submissions going back several years. If your organization doesn't show up at all, that's a signal worth taking seriously. It could mean the group was never granted 501(c)(3) status in the first place (common for informal booster clubs that just opened a bank account and started fundraising), or it could mean records are simply thin. Either way, that's worth sorting out before you assume any filing exemption applies to you. If you're brand new to the treasurer role and inheriting a shoebox of receipts with no clear filing history, start there before you touch the current year's books. Confirm the EIN is real and active, confirm the last filed return, and confirm whether the group is currently in good standing or sitting on the Auto-Revocation List.
Does the 990-N filing requirement apply to raffles and state fundraising too?
No. Form 990-N is strictly a federal IRS filing about your organization's tax-exempt status and gross receipts. State raffle licenses, charitable solicitation registrations, and gaming permits are entirely separate requirements handled by your state's charity regulator, attorney general's office, or gaming commission, not the IRS. Many states require a separate annual or per-event raffle license before you can legally run a 50/50, raffle, or similar game of chance, with its own application, fee, and reporting rules that vary widely by state. Some states also require charitable organizations to register with the state attorney general or secretary of state before soliciting donations at all. None of this substitutes for or satisfies your federal 990-N obligation, and filing your 990-N doesn't satisfy any state requirement either. Confirm the specific rules with the IRS for federal filing and with your state's charity office or attorney general for state registration and raffle licensing, since both sets of rules change and vary a lot by state.
What should a first-time treasurer set up to stay ahead of all this?
The single biggest failure mode isn't filing the wrong form, it's simply forgetting to file anything for two or three years running because leadership changed hands and nobody flagged the deadline. Auto-revocation under IRC 6033(j) happens after three consecutive missed years, quietly, with no warning letter required by law before it takes effect [2]. A workable system for a volunteer treasurer looks like: a calendar reminder set for 60 days before your fiscal year-end plus five months (your actual 990-N due date), a saved copy of the EIN confirmation letter, the prior year's filing confirmation, and a one-page handoff sheet for whoever takes the job next. If your organization also runs raffles, add the state license renewal date to the same calendar. This is the exact gap the State-Personalized Treasurer Kit at boosterledger.com is built to close. It's a $99 one-time kit that assembles your state's specific raffle and charity registration requirements alongside a federal filing calendar and handoff templates, so a new treasurer isn't reconstructing all of this from scratch every time the role changes hands. It doesn't file anything for you and it isn't legal or tax advice, but it turns "figure out what we owe" into a checklist you can actually hand off.
Frequently asked questions
What does a treasurer do?
A treasurer manages an organization's money: tracking income and expenses, reconciling bank accounts, paying bills, keeping financial records, and making sure required filings (like the IRS Form 990-N) and state registrations get done on time. In a volunteer booster club or PTO, the treasurer is usually the only person with a full picture of the group's finances.
What is a treasurer?
A treasurer is the officer or volunteer responsible for an organization's finances, including cash handling, bookkeeping, budgeting, and regulatory filings. In booster clubs, PTOs, and youth sports groups, the role is typically unpaid, elected annually, and passed between parents as kids move through a program.
What do treasurers do day to day versus year-end?
Day to day: depositing cash, tracking receipts, paying invoices, reconciling the bank statement. Year-end: preparing an income and expense summary, filing the appropriate IRS 990-series return (often the 990-N for small groups), renewing any state raffle license, and preparing a handoff packet if a new treasurer is taking over.
What does a treasurer of a club do differently from a company treasurer?
A club treasurer, like one for a booster club or PTO, usually manages smaller sums, often in cash from concessions and bake sales, without paid accounting staff. The core job is similar (tracking money, filing required returns) but the scale is smaller and the paperwork is simplified, which is why the IRS created the streamlined 990-N e-Postcard specifically for organizations this size.
What is Form 990?
Form 990 is the IRS's annual information return for tax-exempt organizations, reporting revenue, expenses, and governance details. It comes in three main sizes: the full Form 990, the shorter 990-EZ, and the minimal 990-N (e-Postcard) for organizations with gross receipts normally $50,000 or less [1][5].
What is a 990 tax form used for?
It's how the IRS tracks whether a tax-exempt organization is still operating within its exempt purpose and how the public can review a nonprofit's finances, since 990 filings are public record. Booster clubs and PTOs use it to report basic activity and, for the 990-N, simply confirm gross receipts stayed under $50,000.
What is the 990?
"The 990" usually refers generally to the IRS Form 990 series, which includes the full Form 990, the 990-EZ, the 990-N e-Postcard, and the 990-PF for private foundations. Which one an organization files depends on its gross receipts and total assets for the year [5].
Is Form 990-N really free to file, or is there a hidden fee?
It's genuinely free when filed directly through the IRS's electronic filing system, per irs.gov: "Organizations eligible to submit Form 990-N can do so free of charge" [1]. Some third-party websites charge a service fee to walk you through the same free form; that fee is optional, not required by the IRS.
What happens if a booster club never files the 990-N?
After three consecutive years without any required 990-series filing, the IRS automatically revokes the organization's tax-exempt status under Internal Revenue Code section 6033(j), with no fine but no warning notice required either [2]. Reinstatement then requires a separate application, sometimes with a filing fee of $275 or $600 [3][4].
How do I know if my organization needs to file 990-N, 990-EZ, or the full 990?
Check your gross receipts normally (a three-year average). Under $50,000, file 990-N. Under $200,000 in gross receipts and under $500,000 in total assets, 990-EZ is typically allowed. Above either of those, the full Form 990 applies. Private foundations always file 990-PF regardless of size [1][5].
Does filing the 990-N cover state raffle license requirements too?
No. Form 990-N is a federal IRS filing only. State raffle licenses, charity registrations, and gaming permits are separate requirements set by each state's attorney general or gaming commission, with their own applications and fees. Confirm specifics with your state's charity office, since rules vary widely.
What information do I need before I file Form 990-N?
You'll need your organization's legal name exactly as the IRS has it on file, EIN, tax year, mailing address, website if you have one, and the name and address of a principal officer, plus confirmation that gross receipts were normally $50,000 or less [1]. Have your prior year's filing confirmation handy too if you're new to the role.
Can a brand-new treasurer with no accounting background file the 990-N alone?
Yes. The form asks for basic identifying information, not financial statements, and most filers finish in well under ten minutes through the IRS's own system [1]. The harder part is usually locating the EIN and confirming the organization's exact legal name and fiscal year on file.
Sources
- IRS, "Annual Electronic Filing Requirement for Small Exempt Organizations, Form 990-N (e-Postcard)": 990-N eligibility threshold, free filing, and required data fields
- IRS, "Automatic Revocation of Exemption": three consecutive years of non-filing triggers automatic loss of tax-exempt status under IRC 6033(j)
- IRS Revenue Procedure 2014-11: streamlined retroactive reinstatement process and 15-month filing window for small organizations
- IRS, Instructions for Form 1023-EZ: Form 1023-EZ filing fee of $275
- IRS, Instructions for Form 1023: Form 1023 filing fee of $600
- 26 U.S.C. section 6033(j), Internal Revenue Code: statutory basis for automatic revocation after three consecutive years of non-filing