What organizations are ineligible to file the e-Postcard?

The following organizations are not eligible to file the e-Postcard but must file different forms instead:

• Private foundations must file Form 990-PF;
• IRC section 527 (political) organizations required to file an annual exempt organization return must file Form 990 or Form 990-EZ;
• Tax-exempt organizations with annual gross receipts that are normally greater than $25,000^* must file Form 990 or Form 990-EZ; and
• Section 509(a)(3) supporting organizations must file Form 990 or Form 990-EZ, except for (1) integrated auxiliaries of churches, (2) exclusively religious activities of religious orders and (3) organizations whose gross receipts are normally $5,000 or less and that support a section 501(c)(3) religious organization.

Additional information:

Which Forms Do Exempt Organizations File?  - The Form 990 Series (Filing Phase-In)