990-N FAQ

How do I know if my organization needs to file Form 990-N?

How to go online to file your organization’s IRS Form 990-N (e-Postcard)

How can my organization get a filing extension?

Need help determining your revenue, filing an extension or filing 990-EZ?

How can my organization file a change of address with the IRS?

How do I know if my organization needs to file Form 990-N?

Minnesota nonprofit organizations can go to the National Center for Charitable Statistics database to search to see their organization’s 990 filing status. Using all or part of an organization’s name, the search will give you a list of one or more organizations with their name, location, date their accounting period ends, date their Form 990 is due to the IRS, and filing status. The filing status for each organization will indicate one of four things:

• Filed Form 990/Form 990-EZ/Form 990-PF
• Filed e-Postcard
• File Now
• Not required to file (generally these are religious organizations)

It is the File Now organizations that need to file Form 990-N by May 17, 2010 (the 17th because May 15 falls on a Saturday). For nonprofits that are not yet in compliance, please let the officers of the organizations know that they need to act quickly or their tax-exempt status may be revoked.

Please note: Filing status is based on NCCS analysis of the latest information from the IRS Business Master File, which is approximately 1 month old, and weekly updates from the IRS list of 990-N e-Postcard filers. Contact the IRS if you think your filing status is incorrect. The list is provided as a free service of the Urban Institute and is NOT a substitute for IRS determination of status.

Organizations that have fiscal years from January 1 to December 31 are required to file by May 15th. Organizations with other accounting periods have some additional time (although most organizations forms are due on the May 15th).

How to go online to file your organization’s IRS Form 990-N (e-Postcard)

Filing Form 990-N is relatively simple and free at the National Center for Charitable Statistics website.

You can go to http://epostcard.form990.org/ and create an account with your organization’s tax identification number. You can then enter, view and authenticate (electronically sign) IRS Form 990-N for your organization.

To complete your Form 990-N (e-Postcard) you will need the following information:

• tax identification number (EIN),
• the name and address of the organization,
• the name and address of a key officer, and
• your organization’s accounting period.
• You can also provide the address of your organization’s website (if it has one).
• You will also need to answer two yes/no questions about the organization:
  • If the organization has less than $25,000 in gross receipts, and
  • if the organization terminated.

Once this information is entered, you can click the "Submit Filing to IRS" button and your IRS Form 990-N filing is finished!

Please note that if your organization has more than $25,000 in gross receipts it should file the longer Form 990 or 990-EZ. This can be completed online at http://efile.form990.org/

Need help determining your revenue, filing an extension or filing 990-EZ?

If your gross receipts exceed $25,000 or if you aren’t sure* of your revenue situation, consider MAP for Nonprofits as an affordable resource. We can help you to file for an extension and then help you prepare your 990EZ form.

*Sometimes it’s complicated: Per IRS instructions, an organization's gross receipts are considered to be “normally” $25,000 or less if the organization:

• Has been in existence for 1 year or less and received, or donors have pledged to give, $37,500 or less during the organization's first tax year;
• Has been in existence between 1 and 3 years and averaged $30,000 or less in gross receipts during each of its first 2 tax years;
• Is at least 3 years old and averaged $25,000 or less in gross receipts for the immediately preceding 3 tax years (including the year for which calculations are being made)

How can my organization get a filing extension?

Organizations may apply for a filling extension with the IRS by filling out the Application for Extension of Time To File an Exempt Organization Return. The IRS has said that organizations that miss the deadline will not be granted an extension.

How can my organization file a change of address with the IRS?

If you need to update your address with the IRS, an officer will need to fill out and submit Part II of the IRS Change of Address Form.