What Form 990-N really means
People sometimes treat a 990-N filer as “not a real charity.” That is a misunderstanding of U.S. nonprofit law.
Form 990-N, the e-Postcard, is the annual notice required of most small tax-exempt organizations whose gross receipts are normally $50,000 or less. It is not a loophole. It is the form Congress and the IRS designed for organizations of this size.
What the postcard tells the public
- Legal name and EIN
- Tax year (ours is the calendar year)
- Mailing city and state
- Principal officer
- Whether receipts exceeded $50,000
- Whether the organization terminated
- Website, when one exists
It does not include a full budget. That is why this website does not invent program percentages. When receipts grow past the threshold, we will file Form 990-EZ or Form 990 and publish that return.
Why we still file
Failing to file for three consecutive years triggers automatic revocation of exemption. Staying current is how we protect donors’ deductions and our own standing.
Our 2023 filing stated receipts were not greater than $50,000 and that we had not terminated. That is the honest size of the organization today: small, active, and accountable.