The following organizations cannot file Form 990-N (the e-Postcard) but must file different forms instead: Gross receipts over $50,000: Tax-exempt organizations with annual gross receipts that are normally greater than $50,000 must file Form 990 PDF or Form 990-EZ PDF. Private foundations must file Form 990-PF PDF. Supporting organizations: Most section 509(a)(3) supporting organizations are required to file Form 990 or Form 990-EZ. Small organizations (those whose annual gross receipts are normally not more than $5,000) that support certain religious organizations must file Form 990-N unless they voluntarily file Form 990 or Form 990-EZ. Section 527 (political) organizations, required to file an annual exempt organization return must file Form 990 or Form 990-EZ. Other ineligible organizations: Other organization types that are ineligible to submit a Form 990-N include: Section 501(c)(1) – U.S. government instrumentalities Section 501(c)(20) – Group legal services plans Section 501(c)(23) – Pre-1880 Armed Forces organizations Section 501(c)(24) –ERISA sec. 4049 trusts Section 501(d) – Religious and apostolic organizations Section 529 – Qualified tuition programs Section 4947(a)(2) – Split-interest trusts Section 4947(a)(1) – Charitable trusts treated as private foundations
