IRS Logo
Print - Click this link to Print this page

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.

Page Last Reviewed or Updated: 06-Mar-2014