990-N (e-Postcard) Requirements
Most small tax-exempt organizations whose annual gross receipts are normally $50,000 or less can electronically submit Form 990-N if they choose not to file Form 990 or Form 990-EZ instead.
Exceptions to this requirement include:
- Organizations included in a group return,
- Churches, their integrated auxiliaries, and conventions or associations of churches, and
- Organizations required to file a different return.