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Apr 03

990N due May 15: ministries (not Churches) under $50,000

NOTE: CHURCHES, and TMCI affiliates who are ordination only DO NOT FILE THIS FORM

MINISTRIES: CLICK to FILE
LINK to file: https://sa.www4.irs.gov/eauth/pub/login.jsp?Data=VGFyZ2V0TG9BPUI%253D&TYPE=33554433&REALMOID=06-000ca231-ad53-16bc-8663-483c0adb40e7&GUID=&SMAUTHREASON=0&METHOD=GET&SMAGENTNAME=UOkC7yx4eMTO24FGxPfBRb5q3Mj3Xh3pyXfBEjYyHJ97nGCXu16wx5MzFHjfZmlG&TARGET=-SM-http%3a%2f%2fsa%2ewww4%2eirs%2egov%2fepostcard%2fsecure%2fhome%2f

Information Needed to File e-Postcard

Completing the e-Postcard requires the eight items listed below:

Employer identification number (EIN), also known as a Taxpayer Identification Number (TIN). Tax year
* Legal name and mailing address
* Any other names the organization uses
* Name and address of a principal officer
* Web site address if the organization has one
* Confirmation that the organization’s annual gross receipts are $50,000 or less
* If applicable, a statement that the organization has terminated or is terminating (going out of business)

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FYI
LINK to INFO below: https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard

Annual Electronic Filing Requirement for Small Exempt Organizations — Form 990-N (e-Postcard)

Planned Outage: April 2, 2017
This service will be unavailable on Sunday, April 2, 2017, from approximately 1 a.m. until approximately 1 p.m. Eastern time, due to planned maintenance. We apologize for any inconvenience.

How to file

To electronically submit Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Form 990EZ, use the Form 990-N Electronic Filing System (e-Postcard).

The Form 990-N electronic-filing system moved from Urban Institute’s website to IRS.gov in February 2016. All filers must register at IRS.gov prior to filing their next Form 990-N. This is a one-time registration; you won’t be asked to register again when filing next year.

Form 990-N must be completed and filed electronically. There is no paper form.

Form 990-N filers may choose to file a complete Form 990 or Form 990-EZ instead.

Use the Form 990-N Electronic Filing System (e-Postcard) User Guide while registering and filing.

For filing system and website issues, see How to File: Frequently Asked Questions. If site issues are unresolved, call TE/GE Customer Accounts Services at 877-829-5500. A representative will file your Form 990-N information.

Organizations should continue efforts to file, even if late.

Prior to filing your form, please review the following information:
Who must file

Most small tax-exempt organizations whose annual gross receipts are normally $50,000 or less can satisfy their annual reporting requirement by electronically submitting Form 990-N if they choose not to file Form 990 or Form 990-EZ instead.

Exceptions to this requirement include:

Organizations that are included in a group return,

Churches, their integrated auxiliaries, and conventions or associations of churches, and

Organizations required to file a different return

Form 990-N filing due date

Form 990-N is due every year by the 15th day of the 5th month after the close of your tax year. You cannot file the e-Postcard until after your tax year ends.

Example: If your tax year ended on December 31, the e-Postcard is due May 15 of the following year. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is the next business day.

If your 990-N is late, the IRS will send a reminder notice to the last address we received.

While there is no penalty assessment for filing Form 990-N late, organizations that fail to file required Forms 990, 990-EZ or 990-N for three consecutive years will automatically lose their tax-exempt status. Revocation of the organization’s tax-exempt status will happen on the filing due date of the third consecutively-missed year. Watch this IRS YouTube presentation for more information.
Information you will need when filing Form 990-N

Form 990-N is easy to complete. You’ll need only eight items of basic information about your organization.
(same as at the top)

▪ Employer identification number (EIN), also known as a Taxpayer Identification Number (TIN)
▪ Tax year
▪ Legal name and mailing address
▪ Any other names the organization uses
▪ Name and address of a principal officer
▪ Web site address if the organization has one
▪ Confirmation that the organization’s annual gross receipts are $50,000 or less
▪ If applicable, a statement that the organization has terminated or is terminating (going out of business)

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