On Jan. 13, 2011, the Internal Revenue Service issued Revenue Ruling 2011-15, providing guidance that will allow significantly more tax-exempt organizations to file the e-Postcard tax return (Form 990-N) rather than Form 990-EZ or the standard Form 990. For tax years beginning on or after Jan. 1, 2010 most tax-exempt organizations whose gross annual receipts are typically $50,000 or less can file the e-Postcard. The IRS had previously set the threshold at $25,000 or less. However, supporting organizations and private foundations aren’t permitted to file the e-Postcard; rather, they are required to file the Form 990 or, if eligible, Form 990-EZ (Supporting Organizations) or Form 990-PF (Private Foundations). A tax-exempt organization’s annual gross receipts or total assets are used to determine which version of Form 990 it’s required to file.

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