What is the electronic filing requirement for small tax-exempt organizations?
Beginning in 2008, small tax-exempt organizations that previously were not required to file returns may be required to submit an annual electronic notice, Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations not Required To File Form 990 or 990-EZ. This filing requirement applies to tax periods beginning after December 31, 2006. Organizations that fail to meet their annual filing requirement for three consecutive years are subject to losing their tax-exempt status. Small tax-exempt organizations, whose gross receipts are normally $25,000 or less, are not required to file Form 990, Return of Organization Exempt From Income Tax, or Form 990-EZ, Short Form Return of Organization Exempt From Income Tax. With the enactment of the Pension Protection Act of 2006 (PPA), these small tax-exempt organizations are now required to file electronically the e-Postcard, Form 990-N, with the IRS annually. Exceptions to this requirement include organizations that are included in a grou
