How do you file Form 990-N (E-Postcard) for 2014?

Form 990-N, commonly known as the e-Postcard, is a simplified annual filing requirement created by the Internal Revenue Service (IRS) for small tax-exempt organizations. It allows the IRS to maintain accurate and up-to-date information about these exempt organizations while confirming that they continue to qualify for federal tax-exempt status. For the 2014 tax year, eligible organizations—those with annual gross receipts of $50,000 or less—are required to file Form 990-N electronically to meet their annual filing requirement and remain in compliance with federal regulations.

This electronic notice replaces longer and more detailed information returns, such as Form 990 or Form 990-EZ, significantly reducing the filing burden for small nonprofit organizations. The form requires only basic information, including the organization’s legal name, mailing address, Employer Identification Number (EIN), website address, and the name of a principal officer. Filing Form 990-N on time ensures that the organization’s tax-exempt status remains active and properly recognized by the IRS.

Understanding how and when to file is essential, as failing to submit Form 990-N for three consecutive years results in automatic revocation of tax exemption. By following official IRS instructions and ensuring that the organization’s tax year has ended before filing, nonprofits can maintain compliance, avoid reinstatement issues, and preserve their standing as recognized exempt organizations.  

What Is Form 990-N (E-Postcard)?

Form 990-N, also called the e-Postcard, is an electronic notice required by the Internal Revenue Service for small tax-exempt organizations that are not required to file Form 990 or Form 990-EZ. It serves as an annual filing requirement that allows the IRS to maintain current information about exempt organizations and confirm that they continue to meet the eligibility standards for federal tax-exempt status.

Purpose of Form 990-N

• It ensures that small nonprofit organizations, including charities and religious groups, remain compliant with federal reporting rules.
  
  
• It helps the IRS monitor the activity and existence of tax-exempt organizations without requiring detailed financial statements.
  
  
• It simplifies the process for organizations with annual gross receipts of $50,000 or less by allowing electronic submission instead of lengthy paper forms.

How Does Form 990-N Differ from Other Information Returns?

• Form 990-N collects only basic information such as the organization’s legal name, mailing address, Employer Identification Number (EIN), website address, and the name of a principal officer.
  
  
• Unlike Form 990 or Form 990-EZ, it does not require reporting of total assets, revenue, expenses, or detailed program data.
  
  
• It can be filed only online through the IRS website, making it a completely digital filing process.

Filing Form 990-N is a crucial step for small tax-exempt organizations to maintain their tax-exempt status. Completing the e-Postcard ensures that the organization remains in compliance with federal regulations and avoids automatic revocation after three consecutive years of non-filing.

Who Must File Form 990-N (and Who Shouldn’t)?

Form 990-N is specifically designed for small tax-exempt organizations that meet certain eligibility criteria. These organizations must file the e-Postcard each year to maintain their federal tax-exempt status. The IRS determines eligibility based on an organization’s structure, purpose, and financial activity during the tax year.

Eligibility Criteria

Organizations are required to file Form 990-N if they meet all of the following conditions:

• They are recognized as tax-exempt under Section 501(a) of the Internal Revenue Code.
  
  
• Their annual gross receipts are usually $50,000 or less.
  
  
• They are not required to file Form 990 or Form 990-EZ.
  
  
• They are not classified as private foundations or political organizations under Section 527 of the Internal Revenue Code.

Organizations Not Eligible to File Form 990-N

Certain entities do not qualify to use the e-Postcard and must submit other information returns instead:

• Private foundations are required to file Form 990-PF on an annual basis.
  
  
• Political organizations required to file annual returns are not eligible to use Form 990-N.
  
  
• Section 509(a)(3) supporting organizations, except under limited exceptions, must file a complete form.
  
  
• Organizations with annual gross receipts that exceed $50,000 are required to file Form 990 or Form 990-EZ.

For example, if a small community charity reports $42,000 in 2012, $48,000 in 2013, and $52,000 in 2014, its average annual gross receipts are $47,333, making it eligible to file Form 990-N for the 2014 tax year.

2014 Filing Requirements and Deadlines

For the 2014 tax year, the IRS maintained the exact requirements that applied in previous years for small exempt organizations. The e-Postcard remained a free and electronic-only filing method for eligible nonprofits. Understanding these requirements ensures organizations meet their annual filing requirement accurately and on time.

Key Filing Details for 2014

• Filing threshold: Organizations with annual gross receipts of $50,000 or less must file Form 990-N.
  
  
• Electronic filing only: The form can be submitted exclusively through the IRS website; no paper version exists.
  
  
• Due date: For calendar-year filers, the due date was May 15, 2015. Fiscal filers must submit the e-Postcard by the 15th day of the fifth month after the tax year ends.
  
  
• No filing fee: The IRS does not charge a filing fee for Form 990-N.

Automatic Revocation Policy

Failure to file Form 990-N for three consecutive years results in automatic revocation of the organization’s tax-exempt status. Once revoked, the organization must apply for reinstatement to regain the exemption.

Additional Reminders

• Filing Form 990-N satisfies only federal IRS requirements.
  
  
• State filing obligations may still apply, depending on the state in which the nonprofit operates.

Meeting the 2014 filing deadline and using the proper system helps nonprofits remain compliant and preserve their tax-exempt status.

Step-by-Step Guide to Filing Form 990-N

Filing Form 990-N is a straightforward process designed for small tax-exempt organizations. Although the form is brief, accuracy is essential to prevent filing errors or compliance issues. The steps below outline how to prepare, complete, and submit the e-Postcard properly.

Before You Begin

Before filing, gather all necessary details to complete the e-Postcard in one session.

• Prepare the organization’s legal name and any other names it uses, ensuring they match the records maintained by the IRS.
  
  
• Verify the current mailing address and website address to ensure proper communication.
  
  
• Have the Employer Identification Number (EIN) ready for identity verification.
  
  
• Identify the current principal officer’s name and mailing address.
  
  
• Verify that annual gross receipts are usually $50,000 or less.
  
  
• Record the beginning and ending dates of the organization’s tax year, ensuring it has officially ended before filing.

Step 1: Verify the Organization’s Tax Year.

Confirm whether the organization follows a calendar year (January–December) or operates as a fiscal year. For example, if the fiscal year runs from July 1, 2014, to June 30, 2015, Form 990-N for the 2014 tax year is due by November 15, 2015.

Step 2: Calculate Gross Receipts.

The IRS defines gross receipts as total income from all sources during the tax year. Add receipts from the current and previous two tax years, divide by three, and confirm the average is $50,000 or less. If the amount exceeds that threshold, the organization must file Form 990 or Form 990-EZ instead.

Step 3: Access the IRS e-Postcard Filing System.

File only through the official IRS website. Go to IRS.gov, navigate to Charities and Nonprofits, and select Form 990-N (e-Postcard). Log in or create an account using a valid email address, then verify it when prompted. Use a desktop or laptop computer, enable cookies and pop-ups, and maintain a stable internet connection during filing.

Step 4: Complete and Submit the Form.

Fill out each required field carefully: enter the organization’s legal name, mailing address, website address, EIN, tax year start and end dates, and the name of the principal officer. Confirm that annual gross receipts are $50,000 or less. Review all details, then submit the form. The IRS system will generate a confirmation number as proof of submission.

Step 5: Save Confirmation and Maintain Records.

After submission, print or save the confirmation page for your records. Store digital and paper copies of financial documents. If a confirmation email is not received, check spam or junk folders.

Following these steps helps small tax-exempt organizations file accurately and on time, ensuring continued compliance and preservation of their federal tax-exempt status.

Technical and System Requirements

Form 990-N must be filed electronically through the IRS website. The IRS has specific technical guidelines to ensure that e-Postcard submissions are successful. Following these recommendations helps organizations avoid common technical errors and provides a smooth completion of the filing process.

System and Browser Compatibility

• Use a desktop or laptop computer rather than a smartphone or tablet, as mobile devices may not support all IRS site features.
  
  
• Make sure the web browser is up to date and capable of accepting cookies, as the IRS system utilizes them for secure communication.
  
  
• Allow pop-ups and enable JavaScript to prevent technical disruptions while completing the form.
  
  
• Maintain a stable internet connection during the entire filing process to avoid timeout errors or submission failures.

Account and Email Requirements

• Each organization must have a valid email address to create an account and receive verification messages from the IRS.
  
  
• After registering, please confirm your email address immediately to activate your account before starting the filing process.
  
  
• Use an official organization email, if possible, to keep IRS communications accessible to current officers.

Security and Scam Awareness

• File Form 990-N only through the official IRS website and never through a third-party link.
  
  
• Avoid websites that claim to file the e-Postcard for a fee; the IRS does not charge for filing Form 990-N.
  
  
• Double-check the website’s address to ensure it begins with “https://www.irs.gov” before entering sensitive information.

By following these system and security requirements, organizations can submit their Form 990-N safely and efficiently while protecting their data.

Payment and Late Filing Rules

Form 990-N does not require any payment or filing fee. The IRS offers this service at no cost to simplify compliance for small tax-exempt organizations. However, organizations should still file on time to prevent administrative issues or the risk of losing tax-exempt status.

No Payment Required

• The IRS does not charge a fee for submitting Form 990-N. Any website requesting filing payment is not affiliated with the IRS.
  
  
• The e-Postcard system is entirely free to use, and organizations should file only through the official Charities and Nonprofits section of the IRS website.

Late Filing Policy

• There are no direct financial penalties for submitting Form 990-N after the due date.
  
  
• However, failure to file for three consecutive years results in automatic revocation of the organization’s tax-exempt status.
  
  
• Once revoked, an organization must apply for reinstatement by filing a new exemption application and paying the appropriate IRS user fee.

Reinstatement Process After Revocation

• The organization must complete the proper exemption application, such as Form 1023 or Form 1024, depending on its classification.
  
  
• Supporting documentation, such as prior compliance efforts or a reasonable cause for failure, may be required.
  
  
• Once approved, the organization’s reinstated status is effective either from the date of revocation or a later date, depending on the circumstances of the filing.

Understanding the payment and late filing rules allows small nonprofits to maintain compliance without unnecessary costs or complications. Timely and accurate submission remains the best way to preserve an organization’s federal tax-exempt status.

Recordkeeping and Documentation

Although Form 990-N is brief, maintaining accurate records is crucial for ensuring eligibility and compliance with IRS regulations. Proper documentation provides proof that the organization continues to meet the requirements for tax exemption.

Essential Records to Maintain

• Keep records of financial activity, including receipts, donations, and bank statements, to support the reported annual gross receipts.
  
  
• Retain documentation showing the organization’s EIN, legal name, and mailing address.
  
  
• Maintain copies of prior information returns or e-Postcard confirmations for reference during future filings.
  
  
• Preserve minutes of meetings, bylaws, and incorporation documents that establish the organization’s exempt purpose.

How Long to Keep Records

• The IRS recommends keeping financial records and e-Postcard confirmations for at least three years from the date of filing.
  
  
• If the organization has employees or receives grants, additional documentation may need to be retained for an extended period, depending on the specific program requirements.
  
  
• Digital storage of records is acceptable if files are clearly organized, accessible, and backed up securely.

Benefits of Proper Recordkeeping

• Organized records enable faster annual filing and help prevent errors during data entry.
  
  
• They demonstrate transparency and accountability to donors and oversight bodies.
  
  
• Maintaining complete and accurate documentation ensures that, in the event of an audit or compliance check, the organization can verify its eligibility and tax-exempt status with confidence.

Consistent recordkeeping not only simplifies the Form 990-N filing process but also supports the organization’s long-term credibility and compliance with IRS and donor expectations.

Common Mistakes to Avoid

Filing Form 990-N is generally straightforward, but minor errors can delay processing or result in noncompliance. Understanding common mistakes helps organizations prevent unnecessary issues with their filing and maintain their tax-exempt status.

Technical Filing Errors

• Many organizations attempt to file using smartphones or tablets, which often leads to incomplete submissions. It is best to use a desktop or laptop computer to ensure full compatibility with the IRS system.
  
  
• Blocking cookies or disabling pop-ups in the browser can prevent the form from loading correctly. These settings should be adjusted before starting the process.
  
  
• Using an outdated browser may cause system timeouts or display errors on the page. The IRS recommends using a modern browser version to avoid technical interruptions.

Information Entry Mistakes

• Entering the wrong legal name or Employer Identification Number (EIN) can cause delays, as the IRS database must match these details exactly.
  
  
• Listing a former principal officer instead of the current one can lead to miscommunication, especially if the IRS sends confirmation or compliance notices.
  
  
• Providing an incorrect mailing address or website address prevents accurate record updates, which may affect the organization’s standing.
  
  
• Entering the wrong tax year or due date may lead to confusion about filing status or eligibility.

Eligibility and Compliance Mistakes

• Some organizations mistakenly file Form 990-N when they actually exceed the $50,000 annual gross receipts threshold. These organizations must instead file Form 990 or Form 990-EZ.
  
  
• Failing to file for three consecutive years leads to automatic revocation, requiring the organization to reapply for exemption and pay user fees.

Reviewing all information before submission helps prevent errors and ensures that the filing process is completed accurately and efficiently.

Filing for Dormant or Zero-Activity Organizations

Even if a tax-exempt organization has no income or program activity during the year, it is still required to file Form 990-N to maintain compliance. The IRS requires every eligible organization, whether active or inactive, to submit the e-Postcard each year to maintain its exemption status.

What Counts as Zero Activity?

• The organization received no income, donations, or grants during the tax year.
  
  
• It made no expenditures and conducted no active programs.
  
  
• It retained minimal or no assets but remained legally established and recognized by the IRS.

Filing Requirements for Dormant Organizations

• The organization must file Form 990-N with the same basic information as active organizations, including its legal name, mailing address, and EIN.
  
  
• The e-Postcard should indicate that the organization’s annual gross receipts were typically $50,000 or less, even if no funds were received during the year.
  
  
• All contact information must be updated to ensure the IRS can reach the current principal officer if needed.

Organizations That Plan to Terminate

• If an organization intends to dissolve or terminate its operations, it should still file Form 990-N for the final tax year.
  
  
• The IRS may require an additional filing or statement confirming that the organization has ceased operations.
  
  
• Contacting the IRS Exempt Organizations division before termination helps ensure the closure is handled correctly and avoids future compliance notices.

Filing even during dormant years demonstrates to the IRS that the organization remains active in recordkeeping and governance, thereby preserving its eligibility and compliance status.

First-Time Filers’ Guidance

Organizations filing Form 990-N for the first time may find the process unfamiliar. Preparing properly and understanding the system requirements helps ensure a smooth and successful first submission.

Preparation Steps for First-Time Filers

• Confirm that the organization has received its Employer Identification Number (EIN) and that the number is active in the IRS system.
  
  
• Verify that the organization is listed in the IRS database of exempt organizations to confirm eligibility to file the e-Postcard.
  
  
• Collect key formation documents such as articles of incorporation, bylaws, and the IRS determination letter granting tax-exempt status.
  
  
• Identify the organization’s tax year—whether calendar or fiscal—and record the beginning and ending dates accurately.
  
  
• Calculate the average of the first two tax years’ gross receipts to ensure they are $50,000 or less, which confirms eligibility to file Form 990-N.

Filing Tips for First-Time Users

• Use the official IRS website to create a secure user account, register the organization, and verify the principal officer’s email address.
  
  
• Set up calendar reminders to initiate the filing process one to two months before the due date each year.
  
  
• Keep digital copies of all confirmation numbers and emails for future reference.

Building Long-Term Filing Habits

• Assign filing responsibility to a specific officer or volunteer to maintain consistency and prevent missed deadlines.
  
  
• Review IRS updates annually to stay informed about changes to filing requirements and eligibility thresholds.
  
  
• Maintain detailed financial and organizational records throughout the year to facilitate faster and more accurate future filings.

By following these guidelines, first-time filers can confidently complete their Form 990-N submission and establish a reliable annual filing routine that keeps the organization compliant and in good standing with the IRS.

Frequently Asked Questions

What information is needed to file Form 990-N (e-Postcard)?

To file Form 990-N, small tax-exempt organizations must provide their legal name, any other names used, mailing address, website address, Employer Identification Number (EIN), and the name of the principal officer. They must confirm that the organization’s annual gross receipts are $50,000 or less and indicate whether the organization’s tax year ended on a calendar or fiscal basis to meet the IRS annual filing requirement.

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

The due date for filing Form 990-N is the 15th day of the fifth month after the organization’s tax year ends. For most calendar-year filers, the due date is May 15. Fiscal filers with different tax year endings must calculate their due date accordingly. Organizations can visit the IRS Charities and Nonprofits site to review filing resources and confirm submission deadlines.

Who is required to file Form 990-N (e-Postcard)?

Form 990-N must be filed by eligible organizations that typically have annual gross receipts of $50,000 or less and are not required to file Form 990 or Form 990-EZ. These include small tax-exempt organizations such as community, educational, or religious nonprofits. Private foundations and larger organizations with total assets exceeding $1 million are required to file complete Form 990 information returns annually.

What should an organization do if it does not receive confirmation of submission?

If confirmation is not received after filing Form 990-N, the organization should check its email inbox and spam folder for the IRS confirmation message. If it cannot be located, the organization should log in to the IRS filing site to review its submission status. For continued issues, the organization can contact the IRS Exempt Organizations division to verify receipt and maintain compliance with its annual filing requirement.