How to Research Nonprofit Annual IRS Filing Requirement

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Small tax-exempt organizations (charities, nonprofits) have an annual filing requirement that must not be overlooked to maintain tax exempt status. Learn how to research and file Form 990-N.

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Instructions

Difficulty: Moderate

Things You’ll Need:

Tax exempt organization's EIN (employer identification number), also known as TIN (taxpayer identification number).
Legal Name of tax exempt organization
Mailing Address of tax exempt organization
Name and address of a principal officer of the organization
Confirmation that the organization's annual gross receipts are normally $25,000 or less

Step1

Determine if filing is required. Most tax-exempt organizations (nonprofits or charitable organizations) with gross receipts that are normally $25,000 or less must file Form 990-N. Exceptions include: churches and organizations that are already included in a group return. If the annual gross receipts normally are greater than $25,000, a different form is required. There are other forms of organizations such as private foundations and political organizations that are required to file a different form.

Step2

Upon determining that filing Form 990-N, also known as the e-Postcard, is required, go to the Internal Revenue Service website: http://www.irs.gov/eo and locate Form 990-N. The Form must be completed and filed electronically. There is no paper form.

Step3

Make sure to file by the due date. According to the Internal Revenue Services the e-Postcards are due every year by the 15th day of the 5th month after the close of your tax year. (For example, if your tax year ended on December 31, 2008, the e-Postcard is due May 15, 2009). The e-Postcard cannot be filed until after the end of the tax-exempt organization's tax year.

Step4

Seek the advice of a tax professional if you have any questions or need assistance completing the form.

Tips & Warnings

The information herein is provided solely for informational purpose and may not be construed as current legal or tax advice. Consult the IRS website, www.irs.gov, for additional information and always seek the advice of a tax professional should you have questions.