1. Who must file Form 990-N (e-Postcard)?
2. When is the e-Postcard due? How often do I need to file?
3. Can an organization file an e-Postcard for a prior year?
4. Are there exceptions to the requirement to file Form 990-N (e-Postcard)?
5. What organizations are ineligible to file the e-Postcard?
6. Is a tax-exempt black lung benefit trust whose annual gross receipts are normally less than $25,000* required to file the e-Postcard?
7. Does an organization whose gross receipts are normally $25,000 * or less have to file the e-Postcard if its application for tax exemption is pending?
8. Does my organization have to file the e-Postcard if it is a subordinate organization in a group exemption?
9. Is an organization required to file an e-Postcard if it was not required to file an application for tax exemption?
10. How do I file the e-Postcard?
11. How much does it cost to file the e-Postcard?
12. Do I need to purchase a computer and software to file the e-Postcard?
13. Do I need an e-mail address to file the e-Postcard?
14. How can I determine what my exempt organization's tax year is?
15. Can I file the e-Postcard before the close of my tax year?
16. What information do I need to provide on the e-Postcard?
17. Why do I need to provide this information?
18. Will I get a confirmation that I filed the e-Postcard?
19. If my information changes or I make a mistake, can I amend the e-Postcard after submitting it to the IRS?
20. Can an organization file an e-Postcard for a prior year?
21. How will the public get access to information on the e-Postcard?
22. I received a letter from the IRS about the e-Postcard, but I am no longer with the organization and I am unable to forward the letter; what should I do?
23. When my organization attempted to file the e-Postcard, it received an error message indicating that the EIN was incorrect. What should we do?
24. What should I do if another organization filed an e-Postcard using my organization’s employer identification number?
25. Can I file Form 990 or Form 990-EZ instead of the e-Postcard?
26. What happens if I file the e-Postcard late?
27. What happens if I fail to file the e-Postcard or Form 990 or Form 990-EZ?
28. Can an organization have its tax-exempt status reinstated if it was revoked for failing to file for three consecutive years?
29. Who should I contact if I’m having trouble with the e-Postcard website?
30. How can I get the latest information about filing the e-Postcard (Form 990-N)?

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^*$50,000 for tax years ending on or after December 31, 2010.