Washington, D.C., and Williamsburg,Va.—In response to numerous inquiries, GuideStar, the leading source of nonprofit information, is providing the following information regarding IRS Form 990-N, also known as the ePostcard:
Form 990-N is an entirely electronic document; no paper copies are available, and it must be filed online at http://epostcard.form990.org/. Individuals without computers should be able to file the return using computers at a public library, community center, or similar facility.
The following information is required to complete Form 990-N:
- Employer identification number (EIN), also known as a Taxpayer Identification Number (TIN).
- Tax year
- Organization’s legal name and mailing address
- Any other names the organization uses
- Name and address of a principal officer
- Web site address, if the organization has one
- Confirmation that the organization’s annual gross receipts are normally $25,000 or less
- If applicable, a statement that the organization has terminated or is terminating (going out of business)
The May 17, 2010, filing deadline applies to exempt organizations whose fiscal year ends on December 31. The IRS has posted a chart of return due dates for fiscal years ending on other dates.
GuideStar advises individuals with questions about Form 990-N and the automatic revocations of exempt status to consult the following pages on the IRS Web site:
- Annual Electronic Filing Requirement for Small Exempt Organizations—Form 990-N (e-Postcard)
- Automatic Revocation for Not Filing Annual Return or Notice
GuideStar, www.guidestar.org, connects people and organizations with information on the programs and finances of more than 1.8 million IRS-recognized nonprofits. GuideStar serves a wide audience inside and outside the nonprofit sector, including individual donors, nonprofit leaders, grantmakers, government officials, academic researchers, and the media.
Suzanne E. Coffman
Director of Communications