Form 990-N (e-Postcard): Organizations Not Permitted to File
The following organizations cannot file the e-Postcard but must file different forms instead:
- Tax-exempt organizations with annual gross receipts that are normally greater than $50,000* must file Form 990 or Form 990-EZ;
- Private foundations must file Form 990-PF.
- Most section 509(a)(3) supporting organizations are required to file Form 990 or Form 990-EZ.
Note: Small organizations (those whose annual gross receipts are normally not more than $5,000) that support certain religious organizations must file Form 990-N unless they voluntarily file Form 990 or Form 990-EZ.
- Section 527 (political) organizations required to file an annual exempt organization return must file Form 990 or Form 990-EZ.
- Also, per the Form 990-N business rules, there are other organization types that are ineligible to submit a Form 990-N: Section 501(c)(1) – U.S. government instrumentalities; Section 501(c)(20) – Group legal services plans; Section 501(c)(23) – Pre-1880 Armed Forces organizations; Section 501(c)(24) –ERISA sec. 4049 trusts; Section 501(d) – Religious and apostolic organizations; Section 529 – Qualified tuition programs; Section 4947(a)(2) – Split-interest trusts; Section 4947(a)(1) – Charitable trusts treated as private foundations.
*$25,000 for tax years ending on or before December 31, 2010.