EO Update April 12, 2007
Issue Number 2007-9
Inside This Issue
New Electronic Filing Requirement for Small Tax-Exempt Organizations
Impact of the Pension Protection Act of 2006 on Form 990
1. New Electronic Filing Requirement for Small Tax-Exempt Organizations
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 (e-Postcard).
2. Impact of the Pension Protection Act of 2006 on Form 990
The 2006 Forms 990 and 990-EZ and Schedule A contain significant changes based on legislation enacted in 2006. These changes were discussed in Phone Forums presented on March 21 and 22, 2007. The text of that presentation is now available.
3. e-File News
Exempt organizations are reminded that for tax years ending on or after December 31, 2006 the electronic filing requirement is expanded. Visit the Modernized e-File for Charities and Nonprofits homepage for up-to-date electronic filing information.
e-File Statistics for Year-to-Date ending
April 8, 2007
|7004 (for 1120-POL)||80|