EO Reporting Requirements - Annual Electronic Filing Requirement for Small Exempt Organizations

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

Most small tax-exempt organizations whose annual gross receipts are normally $50,000 or less can satisfy their annual reporting requirement by electronically submitting Form 990-N if they choose not to file Form 990 or Form 990-EZ. See Annual Electronic Filing Requirement for Small Tax-Exempt Organizations for more information.

Additional information