IRS Reminds Small Tax-Exempt Organizations of Filing Date for e-Postcard Electronic Notice

With the approach of the May 15 filing deadline, the IRS today reminded “small” tax-exempt organizations of their new annual electronic filing requirement.

As explained in today’s release (IR-2008-71, May 13, 2008), organizations with gross receipts of $25,000 or less must file Form 990-N—which is also known as the e-Postcard. Previously, these small organizations did not have an annual filing requirement.

The first e-Postcards are due May 15, 2008, for those small tax-exempt organizations whose tax year ended on December 31, 2007. For organizations with a tax year that ends after December 31, 2007, the e-Postcard is due by the 15th day of the 5th month after the close of their tax year.

The IRS noted that certain organizations do not have a filing obligation—including organizations that are part of a group return, as well as churches, their integrated auxiliaries and conventions or associations of churches.