Questions
Nonprofit annual filing FAQ
Simple answers about 990-N, 990-EZ, filing deadlines, and protecting your exempt status.
What is Form 990-N?
Form 990-N, also called the e-Postcard, is a short annual electronic notice used by many small tax-exempt organizations with gross receipts normally $50,000 or less.
What is Form 990-EZ?
Form 990-EZ is a more detailed annual IRS return for qualifying tax-exempt organizations that do not file Form 990-N and do not need the full Form 990.
Can I file 990-N this year if I filed 990-EZ last year?
Possibly. If your organization qualifies for Form 990-N for the current tax year, you may be able to file 990-N even if you filed 990-EZ in a prior year. The key is your current eligibility and gross receipts.
What happens if my nonprofit does not file for 3 years?
The IRS can automatically revoke your tax-exempt status if your organization fails to file a required Form 990-series return or notice for three consecutive years.
When is Form 990-N due?
It is generally due every year by the 15th day of the 5th month after your tax year ends. For a calendar-year organization ending December 31, the due date is usually May 15.
Do you provide legal advice?
No. We provide information, filing support, basic bookkeeping review, and document organization. We are not a law firm and do not provide legal advice.