Are there tax-exempt organizations that cannot file Forms 990 or 990-EZ electronically?
Most tax-exempt organizations are able to file electronically. For tax year 2006 and later, exempt organizations can electronically file amended and final returns. Exceptions to electronic filing for exempt organizations include the following returns: • Short-year/short period returns • MeF accepts the current tax year plus two prior tax years. For example, an exempt organization could file its 2007 return, plus the 2005 and 2006 returns.