Some of you may have filed your personal tax returns, but have you filed your constituency tax forms yet? Internal Revenue Service (IRS) regulations require small, tax-exempt nonprofit organizations with gross revenue less than $50,000 to submit an annual Form 990-N. Form 990-N is an electronic postcard (e-postcard) that can be accessed via the IRS website. This e-postcard is due the 15th day of the month five months after the close of your constituency’s or region’s tax year. For example, if your tax year ended Dec. 31, 2019, your e-postcard is due May 15, 2020.
The e-postcard is easy to complete. All you need is the following information about your constituency:
- Your Employer Identification Number, also known as your Taxpayer Identification Number.
- The tax year.
- Your legal name and mailing address.
- Any other names that your organization uses.
- The name and address of a principal officer.
- Confirmation that the constituency’s annual gross receipts are normally less than $50,000.