IRS makes e-Postcard available for small nonprofits
The Internal Revenue Service has made available the Form 990-N, also known as the e-Postcard, the new annual filing for small tax-exempt organizations whose gross receipts are normally $25,000 or less. The Pension Protection Act of 2006 added this filing requirement to ensure the IRS and potential donors have current information about nonprofits that until now were not required to file.
The e-Postcards are due this year for tax years ending on or after Dec. 31, 2007. Affected organizations must file the e-Postcard every year by the 15th day of the fifth month after the close of their tax year. For example, if your tax year ended Dec. 31, 2007, your e-Postcard is due by May 15, 2008. You cannot, however, file the e-Postcard until after your tax year ends.
Click here to file the e-Postcard. You will be directed to the Urban Institute, which is partnering with the IRS to handle e-Postcard filings. The form can only be completed and filed electronically; there is no paper form. Filers will need to register as new users on the Urban Institute web site to create their e-Postcard.
Information needed to file the e-Postcard (click the links for explanations)
- Employer identification number (EIN), wich is also known as a Taxpayer Identification Number (TIN)
- Your web site address if the organization has one
- Confirmation that the organization’s annual gross receipts are normally $25,000 or less
- If applicable, a statement that the organization has terminated or is terminating or going out of business
Most small nonprofits with gross receipts that are normally $25,000 or less must file the e-Postcard. Exceptions include organizations included in a group return, and churches, their integrated auxiliaries and conventions or associations of churches.
