
See e-Postcard (Form 990-N) for more information about this requirement.


In addition, this filing requirement does not apply to churches, their integrated auxiliaries, and conventions or associations of churches. Exceptions to this requirement include organizations that are included in a group return, private foundations required to file Form 990-PF, and section 509(a)(3) supporting organizations required to file Form 990 or Form 990-EZ. These small tax-exempt organizations are required to file electronically the e-Postcard, Form 990-N, with the IRS annually. Small tax-exempt organizations, whose gross receipts are normally $50,000 or less, are not required to file Form 990, Return of Organization Exempt From Income Tax, or Form 990-EZ, Short Form Return of Organization Exempt From Income Tax. Organizations that fail to meet their annual filing requirement for three consecutive years are subject to losing their tax-exempt status.

This filing requirement applies to tax periods beginning after December 31, 2006. Immunoblotting reveals that NFP-S67F, but not NFP, interacts strongly. What is the electronic filing requirement for small tax-exempt organizations?īeginning in 2008, small tax-exempt organizations that previously were not required to file returns may be required to submit an annual electronic notice, Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations not Required To File Form 990 or 990-EZ. benthamiana leaves were solubilized and purified using anti- RFP antibodies. NFP serves corporate and high net worth individual clients throughout the United States and in Canada, with a focus on the middle market and entrepreneurs.
