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Q:
Can nonprofit organizations file IRS Form 990 electronically?
A:

The IRS allows organizations to file the following forms electronically through approved e-file providers:

  • Form 990, Return of Organization Exempt from Income Tax
  • Form 990-EZ, Short Return of Organization Exempt from Income Tax
  • Form 990-PF, Return of Private Foundation
  • Form 990-N (e-Postcard)
  • Form 8868, Application for Extension of Time To File an Exempt Organization Return

Certain larger exempt organizations (those with $10 million or more in total assets) may be required to e-file if the organization files at least 250 returns in a calendar year, including income, excise, employment tax and information returns. This requirement also applies to all private foundations and non-exempt charitable trusts that file at least 250 returns in a calendar year, regardless of their asset size.

In addition, most small nonprofit organizations (those normally with annual gross receipts under $25,000) are now required to file an annual electronic notice, Form 990-N (also referred to as the e-Postcard). This filing requirement began with the 2007 tax year and applies to many organizations that previously were not required to file annual returns.

More information on e-filing Forms 990 and other federal returns for charities and nonprofits can be found at the IRS web site.

Some state and local governments also provide an option to e-file state and local charity registration and annual reporting forms. Contact the appropriate agency in your state to determine if this option is available to your organization. You can find a listing of state offices that regulate charitable organizations and charitable solicitations at the National Association of State Charity Officials (NASCO) web site.

More articles about Forms 990 and 990-PF»

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