IRS Filing Requirements

New IRS Filing Requirements for Sections Located in the United States

The Pension Protection Act of 2006 (PPA) added a new requirement for tax-exempt organizations with annual gross receipts less than $25,000. They must now file a return with the IRS. (Sections with receipts greater than $25,000 must file Form 990 or Form 990EZ as was previously required.) The new filing is done electronically on a form called the 990-N or e-Postcard and it is fairly simple to complete.

Information You Will Need To File the e-Postcard

Since the main purpose of the new filing requirement is to provide the IRS and potential donors current information about your organization, it is primarily contact information that you are required to provide. Below is the information you’ll need to successfully file.

  1. Employer identification number (EIN), also known as a Taxpayer Identification Number (TIN). If you are not sure what your Section’s EIN or TIN number, click here for EIN for suggestions by the IRS to locate your Section’s number.
  2. Tax year – Choose July 1, 2008 through June 30, 2009.
  3. Legal name and mailing address – Legal name is the Section’s Name used when filed for their exempt purpose or EIN and the mailing address is the address of a current officer, either the president or the treasurer.
  4. Any other business names that your section uses
  5. Name and address of a principal officer – Name and address of current section president.
  6. Web site address if your section has one
  7. Confirmation that the organization’s annual gross receipts are normally $25,000 or less
  8. If applicable, a statement that the organization has terminated or is terminating (going out of business) – Only to be used if your section has disbanded and no longer meeting.

Due Date of the e-Postcard

The e-Postcards for the year ending 30 June 2009 are due no later than 15 November 2009. You will be filing for the fiscal year 1 July 2008 through 30 June 2009.

It Is Important to File

The Pension Protection Act of 2006 requires the IRS to revoke the tax-exempt status of any organization that fails to meet its annual filing requirement for three consecutive years. Therefore, organizations that do not file a Form 990-N, Form 990-EZ, or Form 990 for three consecutive years will have their tax-exempt status revoked as of the filing due date of the third year. Your Section will need to start all over and file again for exempt status with the IRS.

Step-by-Step Instructions

  1. First download our step-by-step instructions document.
  2. Then go to epostcard.form990.org. You are being taken to a non-IRS Web page of the Urban Institute. The Urbana Institute is a trusted IRS partner.

Need Assistance?

If you need further help please e-mail: Mary Potter, Senior Manager of Finance and Accounting at mpotter@asnt.org or go to e-Postcard Frequently Asked Questions.

If you would like ASNT Headquarters to file your annual 990N for your Section, please contact Mary Potter at mpotter@asnt.org and ask for assistance. If your Section would like to file their own 990N, please follow our step-by-step instructions, above. We request that you send a copy of your filing to ASNT Headquarters for our records, to mpotter@asnt.org.

If you attempt to file and receive a message that the IRS does not recognize your EIN or your section name, please contact the IRS office in Ogden, UT at 1-877-829-5500. This office is dedicated to tax exempt organizations. They may be to reactivate your EIN, find your EIN or obtain the name of your section that they have on file.