Form 990-N 2015 Instructions for Small Nonprofits

Filing Form 990-N for the 2015 tax year is a crucial responsibility for small nonprofit organizations that wish to maintain their tax-exempt status. Known as the e-Postcard, this filing provides the IRS with basic information confirming that an organization still exists, remains active, and continues to meet federal eligibility requirements for exemption. Though brief, it is vital in keeping a nonprofit compliant and visible to donors and regulators.

Many small tax-exempt organizations qualify for this simplified filing process because their annual gross receipts are $50,000 or less. Form 990-N requires no financial statements, attachments, or detailed disclosures; it only needs confirmation that the organization’s tax year ended as reported and its structure has not changed. For most filers, completing and submitting the form takes only a few minutes through the IRS website’s e-file system.

This guide explains everything nonprofits need to know to file Form 990-N successfully for 2015. It outlines who must file, what information is required, and how to avoid automatic revocation for noncompliance. Whether you are filing for the first time or need a clear refresher, this article provides practical, step-by-step instructions to ensure your organization stays in good standing with the Internal Revenue Service.

Understanding Form 990-N (E-Postcard)

Form 990-N is an electronic notice submitted through the IRS website. It provides basic information about exempt organizations that qualify as small nonprofits. The e-Postcard helps the IRS confirm that the organization is still active and operating within federal guidelines. Only small organizations with gross receipts of $50,000 or less can use this e-file method. The filing must occur yearly to keep your nonprofit active in the IRS database.

Information Required on the Form

• Legal name: The organization must use its full legal name as listed in official IRS forms and records.
  
  
• Employer Identification Number: This number identifies your organization for all information returns and taxes.
  
  
• Mailing address: The official address ensures correspondence reaches the principal officer or authorized contact.
  
  
• Website address: If available, the organization’s website confirms an online presence and transparency for donors.
  
  
• Tax year: Identify whether your organization operates on a calendar or fiscal year to determine the tax year.
  
  

Exempt Organizations Eligible to File Form 990-N

The IRS limits Form 990-N to certain exempt organizations that meet specific gross receipts criteria. It helps small nonprofits remain compliant without completing longer IRS forms such as Form 990 or Form 990-EZ.

Eligibility Requirements

• Annual gross receipts: The organization must have normally received $50,000 or less over the past three years.
  
  
• Organizational type: Eligible groups include charitable, educational, and religious nonprofits recognized under Section 501(c).
  
  
• Supporting organizations: These entities must verify whether their structure qualifies them to use the e-Postcard filing option.
  
  
• Active status: The organization must still exist legally, even if it has limited or no current activity.
  
  
• Tax year type: Depending on when the tax year ends, both calendar and fiscal filers may submit the form.

Organizations That Cannot File Form 990-N

• Large nonprofits: Nonprofits with annual gross receipts exceeding $50,000 must file Form 990 or Form 990-EZ.
  
  
• Private foundations: A separate filing requirement is imposed on private foundations by the regulations of the Internal Revenue Service.
  
  
• Group exemptions: Subordinate organizations included in a parent group return are not required to submit a separate e-Postcard.
  
  
• Certain supporting organizations: Those operating under complex structures may need longer forms for information returns.
  
  

What You Need Before You File Form 990-N

Before starting your e-file, gather every piece of information your nonprofit must provide. A complete set of details reduces mistakes and prevents delays or automatic revocation for missing or incorrect data.

Basic Information Checklist

• Legal name: Verify your legal name matches all previous IRS forms and documents to ensure accuracy in the IRS database.
  
  
• Employer Identification Number: Use the same EIN issued for your first tax year and keep it consistent across filings.
  
  
• Mailing address: Confirm the organization’s current address so that correspondence or IRS notices are received promptly.
  
  
• Principal officer: List the individual authorized to sign and submit the required form for your organization.
  
  
• Website address: Provide your official website or leave blank if your nonprofit does not operate one.
  
  
• Tax year: State the period your organization’s tax year ended, whether it follows a calendar or fiscal system.
  
  

Step-by-Step Form 990-N 2015 Instructions

Filing your e-Postcard through the IRS website requires following several straightforward steps. Each stage ensures your organization provides the necessary details within the proper timeframe.

Step 1: Create an Account on the IRS E-File System

Go to the official IRS website and access the e-file system for small exempt organizations. Create a new account with your legal name, a valid email, and a secure password. Verify your contact information before moving to the next step.

Step 2: Identify Your Organization

Log in to your account and enter your organization’s employer identification number, legal name, and mailing address, as shown on previous IRS forms. This step ensures accurate record matching within the IRS database.

Step 3: Confirm Eligibility

Ensure your annual gross receipts are within the $50,000 limit. If your first two tax years averaged below this amount, you remain qualified as a small tax-exempt organization eligible to use the e-Postcard.

Step 4: Enter Basic Information

Provide your organization’s principal officer, website address, and tax year details. Confirm that your organization’s tax year ended as expected and all contact details remain current.

Step 5: Review and Submit

Before you file Form 990-N, review all data for accuracy. Use the IRS system’s preview feature to verify every entry. Once satisfied, submit the form and save your confirmation page or statement for your records.

Step 6: Verify Filing Completion

Check your IRS account within 24 to 48 hours to ensure your submission is complete. Keep your confirmation page and note the date filed. This record supports compliance reviews and protects your tax-exempt recognition.

Due Date and Filing Timeline

The due date for Form 990-N depends on when your tax year ends. Every organization must file the required form by the fifteenth day of the fifth month after its current tax year closes.

Filing Schedule Examples

• Calendar-year filers: If your tax year ends on December 31, your filing is due May 15 of the following year.
  
  
• Fiscal year filers: If your organization’s tax year ended on June 30, the deadline is November 15 of that same year.
  
  
• Extensions: While you cannot request an official extension for the e-Postcard, filing early prevents complications or late information returns.
  
  

E-File Submission Requirements

The IRS requires all small tax-exempt organizations to use the e-file system. The 990-N e-Postcard has no paper option, and all data must be entered online through the official IRS website.

Key Electronic Filing Notes

• Access: The system operates year-round, allowing organizations to submit anytime before the due date. There are no costs or fees to use the IRS online system.
  
  
• Resources: The IRS site provides direct support for account creation, password recovery, and common technical difficulties.
  
  
• Assistance: Nonprofits may contact IRS support or professional advisors if they experience difficulties submitting through the electronic system.
  
  

Automatic Revocation and Compliance

Failure to file Form 990-N for three consecutive years leads to automatic revocation of tax-exempt status. Once automatically revoked, an organization loses its eligibility for tax-deductible donations and may face additional legal obligations.

Preventing Revocation

• Annual filing: You must submit the yearly e-Postcard to keep your tax-exempt status recognized in the IRS database.
  
  
• Review Confirmation: Verify that your postcard has been successfully processed by checking for confirmation that it has been received.
  
  
• Monitoring: Regularly verify your organization’s listing on the IRS website to ensure active existence and compliance.
  
  
• Support: If your organization has been automatically revoked, contact the IRS for assistance with reinstatement procedures.
  
  

Current Tax Year and Next Steps

Every nonprofit should plan for the current tax year’s filing process. Consistent monitoring of the organization’s annual gross receipts, accurate records, and on-time submissions helps maintain a solid compliance history and reduces administrative costs.

Maintaining Long-Term Compliance

• Calendar reminders: Schedule digital or written reminders to track your organization’s filing due date and required form submission to ensure consistent annual compliance with IRS regulations.
  
  
• Internal reviews: Conduct periodic reviews of previous filings to verify accuracy, ensure data consistency, and maintain complete documentation for future audits or compliance checks.
  
  
• Update information: Review and update your organization’s address, principal officer details, and website information so all changes appear correctly in your next e-Postcard submission.
  
  

Required Records and Supporting Documents

Even though Form 990-N does not require attachments, every organization should maintain documentation to support its submission. Proper recordkeeping ensures accountability, supports audits, and confirms that your tax-exempt status remains valid for the current tax year.

Recommended Records to Keep

• Financial statements: Maintain copies of bank statements, ledgers, and income summaries that verify annual gross receipts and demonstrate that your organization stayed within the $50,000 threshold.
  
  
• Board minutes: Keep meeting notes that record major decisions and demonstrate that your nonprofit continues to operate legally and maintains an active organizational structure.
  
  
• Previous filings: Retain past e-Postcard confirmations or Form 990 documents for at least three consecutive years to confirm ongoing compliance and consistent tax-exempt recognition.
  
  
• Correspondence: Store IRS letters, official notices, or determination letters confirming your organization’s classification and IRS recognition.
  
  
• Contact information: Ensure that your mailing address and principal officer details match your most recent filing and reflect the current leadership and contact person.
  
  

Common Filing Mistakes and How to Avoid Them

Filing Form 990-N is simple, but small errors can delay acceptance or cause automatic revocation. Understanding and preventing these mistakes ensures that your organization stays compliant and avoids unnecessary costs.

Frequent Errors

• Incorrect EIN: Verify the employer identification number before submission to ensure it matches the number originally assigned to your organization’s first tax year.
  
  
• Misspelled legal name: Use the exact legal name in the IRS database to avoid mismatched records or rejected filings during the review process.
  
  
• Wrong tax year dates: Confirm that the tax year end date aligns with your organization’s chosen fiscal or calendar schedule before you complete and submit the form.
  
  
• Inaccurate officer details: Update the name and address to ensure official notices reach the correct person.
  
  
• Missed deadlines: Carefully track each tax year's due date to prevent automatic revocation after three consecutive years of non-filing.
  
  

Zero Activity or Dormant Organizations

Even if your nonprofit experiences little or no activity during a tax year, the IRS still requires the annual filing of Form 990-N. This filing verifies that the organization continues to exist legally and maintains its tax-exempt status.

Key Points for Inactive Periods

• Filing is still required: Every tax-exempt organization must file the e-Postcard annually, even if it had no income, donations, or active operations during the year.
  
  
• No income threshold: A nonprofit with zero income must file the required form to confirm continued recognition in the IRS database and avoid compliance penalties.
  
  
• Preserve recognition: Filing during inactive periods ensures your organization remains listed as active and recognized as compliant in the IRS records for donors and regulators.
  
  
• Update changes: Always include new addresses or contact information so that IRS correspondence reaches your organization and reflects accurate records in their system.
  
  

First-Time Filer Guidance

Organizations completing their first tax year often have questions about registering and filing properly. Understanding the process early promotes consistent compliance and prevents filing errors.

Preparation Steps

• Determine eligibility: Confirm that your organization’s annual gross receipts fall below $50,000 to qualify for the e-Postcard filing option for small tax-exempt organizations.
  
  
• Create an IRS account: Register for access to the IRS e-file system using your legal name, mailing address, and a valid email address for electronic communication.
  
  
• Review documents: Gather your employer identification number, determination letter, and other essential information before beginning the filing process to avoid data entry errors.
  
  
• Verify tax year: Determine whether your organization operates on a calendar or fiscal basis to correctly enter the start and end dates of the current tax year.
  
  
• Check IRS resources: Use the official IRS website tools for up-to-date filing instructions, support articles, and contact options to ensure the accuracy of your e-Postcard submission.
  
  

After You File Form 990-N

Submitting your e-Postcard is only part of the compliance process. After filing, your organization should confirm receipt, review its IRS listing, and store documentation to prepare for the next filing cycle.

Recommended Follow-Up Actions

• Check confirmation: Log into your IRS account to verify that the e-Postcard submission shows as complete and that your organization’s status is still marked active.
  
  
• Save proof: Print or download the confirmation page immediately after submission to maintain a compliance record for audits and internal reporting.
  
  
• Monitor status: Review the IRS database regularly to ensure your organization continues to appear as an active, tax-exempt entity eligible for donations.
  
  
• Prepare for next year: Record the date of your current filing and set reminders to plan preparation well before the next filing deadline.
  
  

Frequently Asked Questions

What is the due date for filing the 2015 Form 990-N?

The due date for filing Form 990-N is the fifteenth day of the fifth month after your organization’s tax year ends. For calendar year filers, the deadline is May 15, 2016. Fiscal year filers must submit five months after their organization’s tax year ended. Filing early helps prevent processing delays or unintentional lapses in exempt status recognition.

What happens if my organization does not file for three consecutive years?

Failing to file Form 990-N for three consecutive years automatically revokes your organization’s tax-exempt status. Once automatically revoked, your nonprofit cannot receive tax-deductible donations and may be required to pay federal income taxes. To regain recognition, you must reapply with the IRS and pay any applicable reinstatement fees promptly.

What if my organization had no income in 2015?

Even if your nonprofit earned no income or made no expenditures during 2015, you must still file Form 990-N. The filing confirms that your organization exists legally and maintains its tax-exempt status. Reporting zero income ensures your nonprofit remains listed as active in the IRS database and eligible to receive charitable contributions in future years.

How can I confirm that my filing was received?

You can verify that your Form 990-N filing was received by logging into your IRS e-file account and checking the submission status. Print or download the confirmation page for your records if the filing appears complete. This documentation provides proof of compliance, supports audit verification, and demonstrates that your organization met its annual reporting requirements.

What if I entered incorrect information?

If you realize an error after submitting Form 990-N, it cannot be corrected directly in the e-file system. Contact IRS Customer Account Services to report the issue and request guidance on updating your organization’s record. Providing accurate and current data prevents confusion in the IRS database, safeguards your nonprofit’s legal standing, and ensures long-term tax-exempt compliance.

Can another person file Form 990-N on behalf of the organization?

Yes, an authorized representative, such as a principal officer, board member, or accountant, may file Form 990-N on behalf of the organization. The filer must have access to all required information and permission from the principal officer. The organization remains legally responsible for the accuracy of all submitted details, regardless of who completes the electronic filing.

What resources are available for assistance?

The IRS website provides step-by-step instructions, filing FAQs, and technical support for completing the Form 990-N e-Postcard. Nonprofits can call the IRS Customer Account Services to help with account setup or filing issues. Organizations seeking more detailed guidance may contact a tax professional specializing in exempt organizations and information returns to ensure compliance and accurate submissions.