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IRS Changes 990-N Filing Procedures

nonprofit-audit-committee-roles-and-responsibilities.jpgForm 990-N filers must now submit their returns through a new website.

What is  Form 990-N?

The IRS Form 990-N is commonly called the e-Postcard. This version of Form 990, the annual return most tax-exempt organization are required to file, is the simplest version of all—there are only 8 questions.

Who should be concerned?

Most, but not all, small tax-exempt organizations can file Form 990-N as their annual return to the IRS. Organizations with gross annual receipts normally $50,000 or less can file the 990-N.

There are exceptions, however. Private foundations and Section 527 political organizations are the most common, but other organizations also are ineligible to file the 990-N.

For those permitted to do so, the new 990-N filing site can be found here.

cody-cassady-headshot.jpgThe preceding is a post by Cody Cassady, GuideStar's Marketing & Outreach Coordinator. Cody is responsible for assisting in the management of advertising and marketing relationships and managing GuideStar’s extensive webinar program. Cody is also responsible for working with nonprofits of all sizes to maximize their potential on GuideStar. An upcoming nonprofit accounting and finance professional, Cody comes to GuideStar with extensive experience within the public sector and a Bachelor’s degree in Business Administration from the University of Central Florida.

Topics: Law and Regulations IRS Form 990-N