A tax-exempt organization that is not required to file Form 990 because its gross receipts are normally $50,000 or less must file an annual Form 990-N (e-postcard). The Form 990-N must include:
- Legal name and mailing address
Doing Business As (dba) names
- Name and address of a principal officer
- Taxpayer Identification Number (TIN)
- Website address – if the organization has one
- Confirmation that the organization’s annual gross receipts are $50,000 or less
- If applicable, a statement that the organization has terminated or is terminating (going out of business)
See Internal Revenue Code section 6033(i).
For annual periods beginning after 2006, failure to file Form 990, Form 990-EZ or Form 990-N (e-postcard) for three consecutive years will result in revocation of exempt status as of the filing due date for the third return.
An organization revoked under this Code section must apply for reinstatement and pay a user fee, whether or not the organization was originally required to file for exemption. Reinstatement of exemption may be retroactive if the organization shows that the failure to file was for a reasonable cause.
Additional information with respect to section 6033(i) is available at www.irs.gov/charities/.
Certain organizations are not required to file an annual information return. See Form 990 Instructions, Organizations Not Required to File Form 990 or 990-EZ, for a description of the organizations not required to file.