Thanks to a provision in the Pension Protection Act of 2006, small charities are no longer exempt from filing annually with the IRS. Starting this year, charities with gross receipts of $25,000 or less must file the Form 990-N. Also known as the e-Postcard, this simple document is due by the 15th day of the 5th month after a small charity’s fiscal year ends. If a charity fails to file the Form 990-N for three consecutive years, then the group will lose its tax-exempt status.
You can check to see if your favorite small charity has filed its Form 990-N by visiting the IRS website. But don’t expect to learn much about the charity’s operations from this report as it only provides very basic information about the charity (such as name, address and website).