Form 990 Requirements
In 2006 Federal legislation was passed requiring most non-profits, regardless of gross income, to file at minimum a 990-N (e-postcard) annually. At that time National PTA began notifying states and local units that they were now going to be required to file at lease the minimum return 990-N or face revocation of their tax exempt status.
The IRS has now begin revoking the tax exempt status of all organizations required to file that have not filed for the past three years. This has significantly impact PTAs causing them to go through the lengthy process to have the IRS reinstate their tax exempt status. Below are a series of articles/resources on the revocation process as well as frequently asked questions on completing the minimum requirements of the IRS form 990.
- Frequently Asked Questions
- To file your 990-N go to www.irs.gov/990n
- Local Unit step-by-step guide to Form 990-N and Form 990-EZ
- Questions regarding the revocation process
- IRS page for non-profits to bookmark as a reference tool: http://www.irs.gov/charities/index.html
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