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Form 990-N (e-Postcard): Organizations Not Permitted to File

The following organizations cannot file Form 990-N (the e-Postcard) but must file different forms instead:

  • Gross receipts over $50,000: Tax-exempt organizations with annual gross receipts that are normally greater than $50,000 must file Form 990 or Form 990-EZ.

  • Private foundations must file Form 990-PF.

  • Supporting organizations: Most section 509(a)(3) supporting organizations are required to file Form 990 or Form 990-EZ.

    • 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.

  • Other ineligible organizations: Other organization types that are ineligible to submit a Form 990-N include:  
    • Section 501(c)(1) – U.S. government instrumentalities
    • Section 501(c)(20) – Group legal services plans
    • Section 501(c)(23) – Pre-1880 Armed Forces organizations
    • Section 501(c)(24) –ERISA sec. 4049 trusts
    • Section 501(d) – Religious and apostolic organizations
    • Section 529 – Qualified tuition programs
    • Section 4947(a)(2) – Split-interest trusts
    • Section 4947(a)(1) – Charitable trusts treated as private foundations

 

Page Last Reviewed or Updated: 21-Dec-2016