IRS e-Postcard (Form 990-N) Disclosure Site

The IRS has a new page on its website allowing for visitors to conduct an e-Postcard search.  Click here for the search page.

Small tax-exempt organizations whose gross receipts are normally $25,000 or less may be required to electronically submit the e-Postcard, also known as Form 990-N.  An IRS press release dated February 25, 2008 provides the following details:

Filing the e-Postcard is free and easy. To file, small tax-exempt organizations will need only a few basic pieces of information:  the organization’s employer identification number, its tax year, legal name and mailing address, any other names used, an Internet address if one exists, the name and address of a principal officer and a statement confirming the organization’s annual gross receipts are normally $25,000 or less.

"The information on the form, which will be available to the public, will help ensure that potential donors have the basic information they need about the organization," said Lois G. Lerner, the director of the IRS’ Exempt Organizations Division.

The due date for filing Form 990-N is the 15th day of the fifth month after the close of the tax year. This means, for example, that an organization whose most recent tax year ended on Dec. 31, 2007, must file Form 990-N by May 15, 2008.  The new law provides that organizations that do not file Form 990-N for three consecutive years will lose their tax-exempt status.

A general search for charities eligible to receive tax-deductible charitable contributions listed on Publication 78, Cumulative List of Organizations described in Section 170(c) of the Internal Revenue Code of 1986, can be conducted here.