Small tax-exempt organizations are required to file their annual electronic informational return with the IRS by the May 15 deadline.
This is a requirement for tax-exempt organizations whose gross annual receipts are normally $25,000 or less. They are required to file Form 990-N also known as e-Postcards.
The deadline applies to all small organizations whose tax year ends on Dec. 31. Organizations whose tax year is different from the calendar year must file the e-Postcard by the 15th day of the 5th month after the close of their tax year.
