Some of you may have filed your personal tax returns, but have you thought about your constituent tax forms? IRS regulations require small, tax-exempt nonprofit organizations with gross revenue less than $50,000 to submit an annual 990-N form. Form 990-N is an electronic postcard (e-postcard) that can be accessed via the IRS website. This e-postcard is due by 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, 2018, your e-postcard is due by May 15, 2019.
The e-postcard is easy to complete. All you need is the following information:
- 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 constituent’s annual gross receipts are normally less than $50,000.