Exempt Organizations Annual Reporting Requirements - Annual Electronic Notice (Form 990-N) for Small Organizations: Ineligible Organizations
What organizations are ineligible to file the e-Postcard?
The following organizations are not eligible to file the e-Postcard but must file different forms instead:
Section 509(a)(3) supporting organizations must file Form 990 or Form 990-EZ, except for (1) integrated auxiliaries of churches, (2) exclusively religious activities of religious orders and (3) organizations whose gross receipts are normally $5,000 or less and that support a section 501(c)(3) religious organization.
*$50,000 for tax years ending on or after December 31, 2010.