New Form 990-N Submission Website Now Open
Form 990-N electronic submissions should now be made through IRS.gov instead of Urban Institute’s website. For the filing link and more information on how to file, visit the Form 990-N Web page.
Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Form 990-EZ, is used by small, tax-exempt organizations for annual reporting and can only be submitted electronically.
Form 990-N filers will be required to complete a short, one-time registration before submitting their electronic form to IRS.gov
Form 990-N, e-Postcard, Frequently Asked Questions
Form 990-N, e-Postcard, Required Information
Exempt Organizations educational website, StayExempt.irs.gov
New Notification Requirements for Social Welfare and Community Benefit Organizations 501(c)(4)
On December 18, 2015, Congress enacted new requirements for organizations that describe themselves under section 501(c)(4) of the Internal Revenue Code, commonly known as social welfare or community benefit organizations. After they have been established, organizations that intend to operate under section 501(c)(4) will have 60 days from the date of establishment to notify the IRS that they are operating as a section 501(c)(4) organization. The new requirements direct the IRS to issue regulations in order to implement the notification procedures. Until these regulations are issued, organizations need not submit any notification.
For section 501(c)(4) organizations in existence before December 19, 2015, the new requirements provide that these organizations notify the IRS of their operations within 180 days of that date, but only if they had not submitted:
- Form 1024, Application for Recognition of Exemption Under Section 501(a), or
- Form 990, 990-EZ, 990-PF, or 990-N, annual information return or notice of exempt organization.
For section 501(c)(4) organizations established before the implementing regulations are issued, the regulations will provide transition rules that extend the 60- or 180-day period, as may be applicable, in order to comply with the regulations.
Once the regulations have been issued and a process is in place, the IRS will acknowledge receipt of a notification within 60 days. In any event, an organization will still have to file an application seeking tax-exempt status under section 501(c)(4) in order to obtain an IRS determination letter recognizing its tax-exempt status under section 501(c)(4).