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Exempt Organizations Annual Reporting Requirements - Annual Electronic Notice (Form 990-N): Organizations Not Required to File Application Must File

Is an organization required to file an e-Postcard if it was not required to file an application for tax exemption?

Yes, certain organizations do not have to apply for tax exemption but still have an e-Postcard filing requirement. If your organization did not file an application for tax exemption because it is a section 501(c)(3) organization whose gross receipts in each taxable year are normally not more than $5,000 or because it is exempt under another Code section, such as section 501(c)(4), an officer of the organization should call Customer Account Services at 1-877-829-5500 (a toll-free number) and ask that the organization be set up to allow filing of the e-Postcard.

Page Last Reviewed or Updated: 14-Mar-2014