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Exempt Organizations Annual Reporting Requirements - Annual Electronic Notice (Form 990-N) for Small Organizations: Exceptions to Filing Requirement

Are there exceptions to the requirement to file Form 990-N (e-Postcard)?

Yes, exceptions to the filing requirement include organizations that are included in a group return, as well as churches, their integrated auxiliaries and conventions or associations of churches.


Page Last Reviewed or Updated: 07-Jul-2015