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 $25,000^* 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.

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*$50,000 for tax years ending on or after December 31, 2010.