Exempt Organizations Annual Reporting Requirements - Annual Electronic Notice (Form 990-N) for Small Organizations: Some Group Subordinates Need Not File
Does my organization have to file the e-Postcard if it is a subordinate organization in a group exemption?
If your organization is a subordinate of a parent organization and your organization is included on the parent’s group return, you are not required to file the e-Postcard. The group return satisfies your reporting requirement. However, if you do not file as part of a group return and your annual gross receipts are normally $50,000 or less, you must file the e-Postcard unless you file Form 990 or 990-EZ. Contact your parent organization if you are not sure if you are included in the group return and do not need to file the e-Postcard.
If your parent organization failed to include your organization in the list of subordinates provided to the IRS annually, your organization will not be recognized as part of the group exemption and you will not be able to file the e-Postcard. The best way to resolve this is to have the parent organization ask the IRS to update its records by writing to the following address:
Internal Revenue Service
1973 North Rulon White Blvd
Ogden, UT 84404-5402
ATTN: M/S 6273
Your organization will need to allow six weeks for the IRS to update its records before you can file your e-Postcard. Your organization should not be concerned if this delay causes your filing to occur after your e-Postcard is due because there are no late filing or delinquency penalties associated with the e-Postcard. Note, however, that an organization's tax-exempt status is automatically revoked if it does not satisfy its annual filing requirement for three consecutive years.