Filing Relief - 990-N Filers |
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The filing relief program formerly discussed on this page has expired.
See Automatic Revocation for information about what happens if an exempt organization does not file annually for three consecutive years.
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The smallest organizations – those eligible to file Form 990-N (e-Postcard) and whose e-Postcards are due on or after May 17 and on or before October 15 – can maintain their tax-exempt status by filing the required annual electronic notice by October 15, 2010. The e-Postcard asks for a few basic pieces of information and is filed electronically.
Note: Organizations may file a paper Form 990-EZ or Form 990 in lieu of the Form 990-N (for example, to satisfy state filing requirements), as long as the return is complete and filed by October 15. Write Filed in lieu of Form 990-N on top of the return and envelope (postmarked no later than October 15, 2010) and mail it to:
Internal Revenue Service
M/S 1114
P.O. Box 12610
Ogden, UT 84412
Additional information:
- Filing relief for small organizations - home
- e-Postcard filing system
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Page Last Reviewed or Updated: June 30, 2011
