Most small tax-exempt organizations whose annual gross receipts are normally $50,000 or less are required to electronically submit Form 990-N, also known as the e-Postcard, by the 15th day of the 5th month after the close of your tax year. See Annual Electronic Filing Requirement for Small Exempt Organizations — Form 990-N (e-Postcard). Who must file When to file How to file What to report After you file Charities and nonprofits topics A-Z 인덱스(영어) 교육 자료 및 지침(영어) 간행물(영어) 감사 과정(영어) 연락처(영어) 부서 소개(영어)