E-filing by exempt organizations The Act extends the requirement to e-file to all tax-exempt organizations required to file statements or returns in the Form 990 series or Form 8872 (Political Organization Report of Contributions and Expenditures). The Act also requires that IRS make the information provided on the forms available to the public in a machine-readable format as soon as possible. IRS notice to tax-exempt organizations that fail to file The Act requires that IRS provide notice to an organization that fails to file a Form 990-series return or postcard for two consecutive years. The notice must state that IRS has no record of receiving a return or postcard from the organization for two consecutive years and inform the organization that their tax-exempt status will be canceled if the organization fails to file a return or postcard by the due date for the next return or postcard. The notice must also contain information about how to meet the annual information return and postcard requirements. 是否有反馈意见？ 在我们继续实施《纳税人优先法案》的过程中，您是否想分享反馈意见？请将其发送至tfao@irs.gov。 隐私声明：为了确保您的隐私，美国国税局强烈反对您通过电子邮件向我们发送敏感的个人身份信息，如您的社会安全号码或税务账户信息或银行账户信息。如需帮助，请通过电话、传真或邮件与我们联系。
