New Annual Electronic Filing Requirement for Small Tax-Exempt Organizations — e-Postcard (Form 990-N)

07/10/07

Beginning in 2008, small tax-exempt organizations that previously were not required to file returns may be required to file an annual electronic notice, Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations not Required To File Form 990 or 990-EZ. This filing requirement applies to tax periods beginning after December 31, 2006.  Organizations that do not file the notice will lose their tax-exempt status.

For more information on this topic, please click here or visit the IRS Web site at www.irs.gov.

To download a copy of Frequently Asked Questions, click here.

If you would like additional information about this new filing requirement, including notification when the filing system is ready, or information about other new developments, subscribe to Exempt Organization’s EO Update, a regular e-mail newsletter that highlights new information posted on the Charities pages of irs.gov. You can subscribe to EO Update at www.irs.gov/eo.