How to File a 990-N for a Small Nonprofit (The 10-Minute IRS Postcard)

Picture this:

A Lions Club secretary found out in 2021 that her club had lost its 501(c)(3) status. Not because of fraud. Not because of an audit. Because the person who filed the 990-N three years earlier had moved away, the next secretary didn't know the filing existed, and the IRS does not send a warning before automatic revocation. The club's name appeared on a public IRS list of revoked organizations. Donations made during those three years were not tax-deductible, and donors had no way of knowing. Reinstatement required Form 1023, a $275 filing fee, a written explanation of what happened, and about four months of waiting to get their status back.

This was entirely preventable. The 990-N is a 10-minute online form that costs nothing to file. The only way to miss it is to not know it exists — or to know it exists and assume someone else is handling it.

What Is the 990-N?

The 990-N — also called the "e-Postcard" — is the IRS annual filing required for tax-exempt organizations with gross receipts under $50,000. It is not a tax return. You are not calculating tax owed. You are not paying anything. You are simply confirming to the IRS that your organization still exists, is still operating, and still qualifies as tax-exempt.

What you need to know up front:

It is free to file
It takes approximately 10 minutes if you have your information ready
It is filed electronically at IRS.gov — there is no paper version
It is due every year, even if the org had zero activity and zero income
Missing three consecutive years triggers automatic revocation — with no warning from the IRS

The IRS introduced the 990-N filing requirement in 2007 as part of the Pension Protection Act. Before that, very small nonprofits had no filing requirement at all, which meant the IRS had no way to know whether they were still operating. The 990-N fixed that — but it also created a new compliance obligation that thousands of small organizations have unknowingly missed.

Who Must File

The 990-N applies to most tax-exempt organizations, including 501(c)(3), 501(c)(4), 501(c)(6), and similar organizations, when their gross receipts are normally under $50,000.

Filing thresholds — know which form applies to you:

Gross receipts under $50,000: File the 990-N (this article)
Gross receipts between $50,000 and $200,000: File the 990-EZ — not covered in this article
Gross receipts over $200,000, or assets over $500,000: File the full 990 — not covered in this article

"Gross receipts" means the total amount the org received from all sources during the year — membership dues, donations, fundraiser revenue, grants — before any expenses are subtracted. It is the top-line number, not net income.

Exceptions worth knowing:

Churches are generally not required to file the 990-N. However, this exemption applies to the church itself, not necessarily to related organizations. A church auxiliary, a church-affiliated food pantry, or a separately incorporated nonprofit associated with a church may still be required to file. If you are unsure whether the exemption applies to your organization, look up your EIN on the IRS Tax Exempt Organization Search before assuming you are exempt.
New organizations are not required to file for their first tax year. The filing requirement begins with your second year of existence.
Organizations that file a 990-EZ or full 990 are not also required to file the 990-N. The full return satisfies the requirement.

If you are not sure which form your organization should file, look up your EIN at apps.irs.gov/app/eos and review your filing history. The IRS record will show what form you have been filing in prior years.

When to File

The 990-N due date is the 15th day of the 5th month after your fiscal year ends.

Common fiscal year end dates and their corresponding deadlines:

December 31 fiscal year end → due May 15
June 30 fiscal year end → due November 15
March 31 fiscal year end → due August 15
September 30 fiscal year end → due February 15

If May 15 falls on a weekend or federal holiday, the deadline moves to the next business day.

Unlike the full 990, there is no extension available for the 990-N. Organizations filing the 990-EZ or full 990 can request a six-month extension. The 990-N has no equivalent. You either file by the due date or you are late.

You can file early — the system accepts filings as soon as your fiscal year closes. There is no penalty for filing early, and doing so eliminates the risk of forgetting.

The three-year rule: Missing one year does not immediately cost you your tax-exempt status. You can catch up by filing the missing year. Missing three consecutive years results in automatic revocation. The IRS does not send a notice before this happens. There is no appeal process before revocation. Your status is simply removed, your organization appears on a public revocation list, and the damage is done.

What You Need Before You Start

Gather these before you go to IRS.gov. The form is short, but if you have to stop and look things up in the middle, it takes longer than it needs to.

Your organization's legal name — exactly as it appears with the IRS. This may differ from the name you use on Facebook or in your community. Check your IRS determination letter or prior 990-N confirmation if you are unsure.
Your EIN (Employer Identification Number) — your organization's 9-digit tax ID number. This is not the same as a Social Security number. It appears on your IRS determination letter, prior tax filings, and any bank accounts opened in the org's name.
Tax year being reported — the 12-month period you are reporting on (e.g., January 1, 2025 – December 31, 2025).
Your principal officer's name and address — this is typically the president, chair, or treasurer. Use a current address.
Confirmation that gross receipts are under $50,000 — you are certifying this under penalty of perjury. Have your income records in front of you before you check this box.
Whether the organization has terminated — if the org has dissolved, you use the 990-N to report that, not a separate form.
Your organization's website URL — this is optional. Leave it blank if the org does not have one.

If you cannot locate your EIN, check prior year 990-N confirmation emails, your bank account opening documents, or any state registration filings. If none of those are available, call the IRS Tax Exempt & Government Entities line at 877-829-5500.

How to File — Step by Step

The IRS filing system has changed over the years. As of 2026, the process uses the IRS online account system. If you filed in a prior year using a different portal, expect the interface to look different.

Go to IRS.gov and navigate to the 990-N filing page. Search for "990-N e-Postcard" or go directly to the Tax Exempt Organization Search tool at apps.irs.gov/app/eos.
Create an IRS online account or log in. You will need an IRS.gov account to access the filing system. This is the same account used for other IRS online tools. If you do not have one, the setup process requires identity verification — allow extra time on your first visit. Creating the account is a one-time step.
Search for your organization by EIN. Enter your 9-digit EIN in the search field. Your organization should appear in the results with your tax year listed.
Click "File Now" next to your organization and the applicable tax year.
Complete the short form. You will confirm your organization's name and address, principal officer information, gross receipts under $50,000, that the organization is still operating, and your fiscal year dates. The entire form fits on one screen.
Review your entries and submit.
Save your confirmation number. The system generates a confirmation number when your filing is accepted. Write it down or take a screenshot. This is your proof of filing — if the IRS ever shows a gap in your filing history, this number is how you dispute it.

If your organization does not appear in the search: Your EIN may be different from what you have on file, or your organization's records may not be in the system yet. Call the IRS at 877-829-5500 (Tax Exempt & Government Entities line). Do not guess at your EIN or file under the wrong number.

If you see prior years listed as "not filed": You can file late for missing years using the same system. File the missing years in order, oldest first. There is no late filing penalty for the 990-N itself, but if three consecutive years are missing and revocation has already occurred, late filings alone will not restore your status — you will need to go through the reinstatement process.

What Happens If You Miss the Deadline

The consequences scale with how many years you miss.

Missing one year: Your organization will appear as non-compliant in the IRS Tax Exempt Organization Search. You can cure this by filing the missing year. There is no monetary penalty for a single missed 990-N.

Missing two years: Still recoverable by filing both missing years. Your filing history will show gaps, but your exempt status is intact as long as you file before the third consecutive year passes.

Missing three consecutive years — automatic revocation:

Your tax-exempt status is revoked by operation of law. No notice. No warning letter. No grace period.
Your organization's name appears on the IRS Revocation List, which is publicly searchable.
Donations made after the revocation date are no longer tax-deductible for donors.
Any grants or funding sources that require 501(c)(3) status are now unavailable to you.
Reinstatement requires filing Form 1023 (or Form 1023-EZ if eligible), paying a user fee of $275 or $600 depending on your gross receipts, and providing a written statement explaining why the filings were missed and what steps you have taken to prevent it from happening again.
The reinstatement process typically takes several months. There is no expedited option for small organizations.

The IRS does offer a streamlined retroactive reinstatement process for organizations that apply within 15 months of the date of revocation and have not previously had their status revoked. If your org is in this window, the retroactive path may restore your exempt status back to the date of revocation — meaning donations made after revocation may still be deductible if reinstatement is granted. An accountant or nonprofit attorney can advise whether this applies to your situation.

Keeping Track Going Forward

The 990-N is not a one-time task. It is due every year for as long as your organization is in operation and your gross receipts stay under the threshold. Treating it as a routine annual calendar item is the only reliable way to make sure it does not get missed during a treasurer transition or a busy program year.

Build a system that survives personnel changes:

Add the filing deadline to the org's shared calendar every year. If your fiscal year ends December 31, set a recurring reminder for April 15 — four weeks before the May 15 deadline gives you time to handle login issues or questions without rushing.
Write down the EIN and store it somewhere the next treasurer will find it. A shared folder, the treasurer orientation document referenced in our transition checklist, or a locked filing cabinet. The EIN is the single piece of information most likely to be lost in a transition, and you cannot file without it.
Designate one person as the primary filer and one backup. Both should know the IRS account login, or at minimum know where to find it.
After filing, save the confirmation number in your records. A simple text file or note in a shared folder is enough. This number is proof of compliance.

Potluck keeps your donation records and org information in one place, so when the next treasurer takes over, they have what they need. The 990-N requires your gross receipts total — if you track donations through Potluck, that number is always current.

Check your filing status at least once a year. Before you file each year, look up your organization at apps.irs.gov/app/eos to confirm your current status and that prior year filings are showing correctly. If a filing you submitted is not reflected, you want to know while you still have time to resolve it — not after revocation has already occurred.

One More Thing

The 990-N is the federal requirement. Most states have their own annual registration requirements for charitable organizations, typically filed with the state attorney general or secretary of state. State filing requirements vary significantly — some states require a fee, some require a copy of your federal return, and some require registration only if you actively solicit donations from the public. Check your state's requirements separately from the federal filing.

The National Association of State Charity Officials maintains a directory of state charity registration offices at nascoag.org. Your state attorney general's website is the other reliable starting point. Do not rely on this article for state-specific guidance.

If your org collects donations online, Potluck keeps those records organized and exportable. Free to start.