What Form 990-N Is
Form 990-N, commonly called the e-Postcard, is the simplest of the IRS annual filings for tax-exempt organizations. It is not a paper form at all. It is a short online submission that most small nonprofits with gross receipts normally $50,000 or less can file instead of the full Form 990 or Form 990-EZ.
The e-Postcard exists because small, often all-volunteer nonprofits typically lack the staff or budget to prepare a detailed tax return. Rather than exempting them from reporting entirely, the IRS created a minimal filing that confirms the organization still exists and still qualifies for its small-nonprofit status.
See how 990-N compares to Form 990 and 990-EZSee it yourself
Search compensation data by job title or organization name
Who Files Form 990-N
Most tax-exempt organizations whose gross receipts are normally $50,000 or less must file Form 990-N rather than a full return. For newly formed organizations, the IRS uses a sliding scale based on how long the organization has existed, since a brand-new nonprofit has no filing history to average.
| How long the organization has existed | Gross receipts threshold |
|---|---|
| 1 year or less | $75,000 or less received, or pledged to be given, in its first tax year |
| More than 1 year, up to 3 years | Averaged $60,000 or less during each of its first two tax years |
| 3 years or more | Averaged $50,000 or less over the immediately preceding 3 tax years |
An organization that exceeds these thresholds must file the full Form 990 or Form 990-EZ instead, even if it otherwise resembles a typical 990-N filer.
What's on the e-Postcard
The e-Postcard asks for eight pieces of information, all administrative. None of it touches finances beyond confirming the gross receipts threshold.
- Employer Identification Number (EIN)
- Tax year
- Legal name and mailing address
- Any other names the organization uses
- Name and address of a principal officer
- Website address, if the organization has one
- Confirmation that gross receipts are normally $50,000 or less
- A statement that the organization has terminated or is terminating, if applicable
That's the entire form. There is no revenue, no expenses, no assets, and no compensation section anywhere on a 990-N.
What Happens If a 990-N Filer Misses Its Filing
The IRS requires the e-Postcard every year, even though it asks for so little. An organization that fails to file a required Form 990, 990-EZ, or 990-N for three consecutive years has its tax-exempt status automatically revoked.
The revocation takes effect on the original due date of the third missed return or notice, and the organization is added to the IRS's public list of revoked organizations. It generally must reapply for tax-exempt status to be reinstated.
This is one reason a small nonprofit can seem to appear and disappear from search tools over time. A lapse in filing can mean its tax-exempt status was revoked, not that it stopped operating.
Why You Can't Find Compensation Data for a 990-N Filer
If you search for a small nonprofit on Lucido, or on any other compensation database, and come up empty, the most common reason is that the organization files Form 990-N. The e-Postcard contains no financial data of any kind, so there is nothing for any compensation tool to extract.
For organizations that file the full Form 990, you can search their officer, director, and highest-paid employee compensation directly.
Search compensation dataCommon Questions
What is Form 990-N?
Form 990-N, or the e-Postcard, is a short online filing for small tax-exempt organizations whose gross receipts are normally $50,000 or less. It replaces the full Form 990 or Form 990-EZ for organizations below that threshold.
Who has to file Form 990-N?
Most tax-exempt organizations with gross receipts normally $50,000 or less must file it. Newly formed organizations qualify under a sliding scale: $75,000 or less in their first tax year, an average of $60,000 or less in each of their first two tax years, and an average of $50,000 or less once they have existed for three years or more.
What information does Form 990-N require?
Eight items: Employer Identification Number, tax year, legal name and mailing address, any other names used, the name and address of a principal officer, a website address if the organization has one, confirmation that gross receipts are $50,000 or less, and a termination statement if applicable.
What happens if a nonprofit doesn't file Form 990-N?
An organization that misses three consecutive years of required filings, whether Form 990, 990-EZ, or 990-N, automatically loses its tax-exempt status. Reinstatement requires reapplying to the IRS.
Why can't I find salary or compensation data for a small nonprofit?
If the organization files Form 990-N, there is no compensation data to find. The e-Postcard contains no financial information at all. Only organizations filing the full Form 990 or Form 990-EZ disclose officer and employee compensation.
Related Guides
Form 990 vs 990-EZ vs 990-N
Which nonprofits file which form, and what that means for the compensation data you can find.
Read moreHow to Read Form 990 Compensation Data
A practical guide to understanding what the compensation numbers on IRS Form 990 actually mean, from Part VII through Schedule J.
Read moreAre Nonprofit Salaries Public?
What IRS Form 990 discloses about executive compensation, who has to report it, and how to look it up.
Read more