Information

Everything about the 990 e-Postcard, in plain English.

No tax codes, no cross-references. Here's what the e-Postcard is, how to tell whether it's the right form for you, when it's due, and what happens if a year slips by.

A professional completing the e-Postcard filing on a laptop

What it is

What a 990 e-Postcard actually is

Form 990-N — officially the Electronic Notice for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ — is the shortest annual filing the IRS accepts from a nonprofit. Almost everyone calls it the e-Postcard, because it asks for about as much as a postcard holds.

It is not a tax return, and it is not a financial report. You don't attach a budget, list your donors, or break down your spending. You confirm eight short facts: your legal name, your EIN, your mailing address, any other name you operate under, your website if you have one, the name and address of a principal officer, your tax year, and a statement that your gross receipts are still $50,000 or less.

It exists so the IRS can keep a current list of which small nonprofits are still active. It is filed once a year, electronically, and there is no fee to the IRS for filing it. Most organizations finish the actual form in well under ten minutes once the details are gathered.

Quick eligibility check

Is the 990-N likely right for your nonprofit?

Answer up to five questions. Nothing you enter is saved or sent.

About 1 minute

Question 1 of up to 520%

Organization type

Which description best fits your organization?

Certain organizations have different annual filing rules, regardless of their revenue.

Is this right for you?

How to tell whether the 990-N is your form

Start with one number: your gross receipts. That means every dollar that came in before you subtracted a single expense — donations, grants, membership dues, program fees, event ticket sales, and interest. Not your leftover balance, and not your profit.

The 990-N is likely right if

✓Your gross receipts are normally $50,000 a year or less
✓You already have IRS tax-exempt recognition or a pending application
✓Your tax year has closed — you can't file before it ends
✓You're a typical small charity, club, association, or community group

You need a different form if

✕Your gross receipts are above $50,000 — you'll need Form 990-EZ or Form 990
✕You're a private foundation — those file Form 990-PF every year regardless of size
✕You're a supporting organization under section 509(a)(3) — generally excluded
✕You're a church or an integrated auxiliary — usually not required to file at all

A note on "normally $50,000 or less"

The IRS looks at a pattern, not a single year. An unusually good year does not automatically push you onto the long form, and a quiet year does not automatically pull you back onto the e-Postcard. If your receipts are hovering near $50,000, that's the moment to ask before you file — and that check is free.

When it's due

Deadlines

The e-Postcard is due by the 15th day of the 5th month after your tax year closes. For an organization on the calendar year, that means May 15.

There is no extension available for the 990-N, and you cannot file it early — the IRS only accepts it once your tax year has actually ended.

The compliance package tracks your specific year-end and reminds you well ahead of the date.

What you'll need

Information to have on hand

Your organization's legal name and any name you also operate under, your Employer Identification Number, your mailing address, and the name and address of a principal officer.

You'll also confirm your tax year, your website address if you have one, and that your gross receipts are still $50,000 or less.

If you fall behind

The three-year rule

There is no monetary penalty for filing the 990-N late, but skipping it three years in a row causes the IRS to automatically revoke your tax-exempt status.

Getting reinstated means a new application, a user fee, and a gap in your exempt history that donors and grantmakers can see. Filing on time each year is by far the cheaper path.

Still not sure where your nonprofit stands?

Send us your organization's name and last year's receipts and we'll tell you which form you need before you pay for anything.

Email us See pricing