Exempt Organizations Annual Reporting Requirements - Annual Electronic Notice (Form 990-N) for Small Organizations: Failure to File
What happens if I fail to file the e-Postcard (or Form 990 or Form 990-EZ)?
An organization that fails to file the required e-Postcard (or annual return) for three consecutive tax years automatically loses its tax-exempt status. The revocation of an organization’s tax-exempt status does not take place until the filing due date of the third year. For example, if your e-Postcard was due on May 15, 2008 (for tax year 2007) and you did not timely file in 2007, 2008 or 2009, you lose your tax-exempt status effective on the 2010 due date.