Who Needs to File Form 990-N e-Postcard?
Small tax-exempt organizations generally are eligible to file Form 990-N to satisfy their annual reporting requirement, if their annual gross receipts are normally $50,000 or less. However, some organizations aren’t eligible to use Form 990-N (e-Postcard) even if their gross receipts are normally $50,000 or less. These organizations must file different forms instead to satisfy their annual reporting requirement. For example, a subordinate organization in a group exemption that is included in a group return filed by its central organization does not file Form 990-N because the group return satisfies its annual reporting requirement.