Exempt Organizations Annual Reporting Requirements - Annual Electronic Notice (Form 990-N) for Small Organizations: Ineligible Organizations
What organizations are ineligible to file the e-Postcard?
The following organizations are not eligible to file the e-Postcard but must file different forms instead:
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Private foundations must file Form 990-PF;
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IRC section 527 (political) organizations required to file an annual exempt organization return must file Form 990 or Form 990-EZ;
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Tax-exempt organizations with annual gross receipts that are normally greater than $25,000* must file Form 990 or Form 990-EZ; and
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Section 509(a)(3) supporting organizations must file Form 990 or Form 990-EZ, except for (1) integrated auxiliaries of churches, (2) exclusively religious activities of religious orders and (3) organizations whose gross receipts are normally $5,000 or less and that support a section 501(c)(3) religious organization.
*$50,000 for tax years ending on or after December 31, 2010.
Additional information:
Which Forms Do Exempt Organizations File? - The Form 990 Series (Filing Phase-In)
Page Last Reviewed or Updated: 2012-08-03
