I have organization’s ask me this question quite often.
Many officers or executive directors feel intimidated when faced with filing anything with the IRS. However, there is no need to worry and I will show you how to file a Form 990-N, also known as an e-Postcard in the following steps. The information asked is basic information about the organization, and the Treasurer of the board should be able to provide the applicable financial information.
Step 1: Review the financial information to ensure the organization qualifies to file the Form 990-N (e-postcard).
The IRS allows organizations with a three year average total gross revenue of $50,000 or less to file the Form 990-N. The gross revenue is the total the organization received before any expenses. * PLEASE NOTE: This amount should also include non-cash contributions such as donations of tangible goods to the organization. I will cover more on this topic in another FAQ.
To determine if your organization qualifies, please see below:
Year 1: Organizations with total gross revenue of $75,000 or less qualify.
Year 2: Organizations with a two year average of $60,000 or less qualify.
Year 3 and beyond: Organizations with a three year average of $50,000 or less qualify.
IRS Reference: Gross Receipts
Now that you have determined the organization qualifies to file the Form 990-N, you will need to create an account with the IRS E-Services.
Please see the link below:
Step 2:
Create Account
Please follow the prompts to complete the registration. Anyone can sign up for this service.
Step 3: Manage E-Postcard
Step 4:
You will select Exempt Organization if you are only filing the Form 990-N for one particular organization.
Step 5:
Input the organization’s EIN
Step 6:
You should see your organization’s information listed now. If you receive an error, and have recently submitted the Form 1023 to the IRS, then the organization may not be listed in the IRS database at this time.
The previous images are screenshots from the IRS site. This is information is to be used as reference and has not been endorsed or approved by the IRS. This is merely to provide guidance on the information that is needed and help with alleviating the apprehension of filing the Form 990-N.