EO Reporting Requirements - Annual Electronic Filing Requirement for Small Exempt Organizations
Are small tax-exempt organizations required to file an annual return?
Beginning in 2008, small tax-exempt organizations that normally have annual gross receipts less than $25,000 ($50,000 for tax years ending on or after December 31, 2010) and elect not to file Form 990 or Form 990-EZ may be required to file an annual electronic notice (e-Postcard). See Annual Electronic Filing Requirement for Small Tax-Exempt Organizations for more information.
Additional information
Filing thresholds - exempt organizations annual filing requirements
Page Last Reviewed or Updated: 2012-08-03
