Are small tax-exempt organizations required to file an annual return?

Beginning in 2008, small tax-exempt organizations that normally have annual gross receipts less than $25,000 ($50,000 for tax years ending on or after December 31, 2010) and elect not to file Form 990 or Form 990-EZ may be required to file an annual electronic notice (e-Postcard). See Annual Electronic Filing Requirement for Small Tax-Exempt Organizations for more information.

Additional information

Filing thresholds - exempt organizations annual filing requirements