Community Search
IRS/Tax Information
Group HomeGroup HomeGroup Pages Join Group
IRS Reporting (Form 990, Form 990-EZ and Form 990-N) 

Tax-exempt chapters may not have to pay federal income taxes, but they still need to file a return with the IRS.

  • Chapters whose annual gross receipts are normally $50,000 or less are required to submit Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations not Required to File Form 990 or 990-EZ.
  • Chapters with annual gross receipts of less than $200,000 and total assets at year-end of less than $500,000 may file Form 990-EZ, Short Form-Return of Organization Exempt from Income Tax.
  • Chapters not meeting these qualifications must file Form 990, Return of Organization Exempt from Income Tax.

There is no penalty assessment for late filing, but an organization that fails to file required forms for three consecutive years will automatically lose its tax-exempt status. The revocation of the organization’s tax-exempt status will not take place until the filing due date of the third year.

Due Date
The e-Postcard is due every year by the 15th day of the 5th month after the close of your tax year. For example, if your tax year ended on December 31, the e-Postcard is due May 15 of the following year. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. You cannot file the e-Postcard until after your tax year ends.

Note: You may request an extension - up to two additional three-month periods - for filing the forms, but the request must be made before the original filing deadline.

How to File

Use this link to file the e-Postcard.  When you access the system, you will file the e-Postcard with the IRS through their trusted partner, Urban Institute. The form must be completed and filed electronically. There is no paper form.

Information You Will Need to File the e-Postcard
The e-Postcard is easy to complete. All you need is eight items of basic information about your organization.

Additional Information

  • SIM IRS Determination Letter 
    Frequently Asked Questions
     - e-Postcard
  • Frequently Asked Questions - Automatic Revocation for Not Filing Annual Return or Notice
  • Final regulations (July 23, 2009)
  • Educational tools: Help spread the word – Help small tax-exempt organizations stay exempt!
  • EO Update: Subscribe to Exempt Organization’s regular email newsletter that highlights new information posted on the Charities and Non-Profits pages of IRS.gov.
  • Account, tax law, or questions about filing the e-Postcard should be directed to Customer Account Services at 1-877-829-5500. For questions about or problems with the e-Postcard filing system, use the Technical Support link on the filing site.

 

Click here to view the SIM IRS Filing Tips webinar presented by SIM Staff.

 

Latest News
2019 RLF Registration


2019 Executive RLF Registration

 

 

 

 

 

IT Trends Study

Membership Management Software  ::  Legal