990 N – Small 501(c)(3) organizations with gross receipts that are normally less than $50,000.

Organizations with less than $50,000 in gross revenue qualify to file Form 990-N. The IRS sometimes refers to 990-N as the e-Postcard. The 990-N is the most basic report for organizations, but there are better choices than the 990-N.

As a Nonprofit consultant, BryteBridge often advises filing the 990-EZ (described below) instead of the 990-N to be transparent with the public. A 990-N does not provide any details other than the organization remaining under $50,000 in gross revenue. Your 990 is more than just a mandatory filing — it is the face of your organization and an opportunity to show the public that your nonprofit is well organized. The 990-EZ itemizes financial data for public inspection, while the 990-N does not. Also, many states require Form 990 to be filed along with annual solicitation renewals. These states will not accept the 990-N to meet this requirement. Further, major donors and foundation grantors often rely on a review of Form 990-EZ or 990 (described below) to make giving decisions.

Nonprofits in MA, NY, MI, and NH cannot file the 990-N, regardless of gross revenue, as these states require complete financial disclosure.