EO Reporting Requirements - Annual Electronic Filing Requirement for Small Exempt Organizations |
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Are small tax-exempt organizations required to file an annual return?
Beginning in 2008, small tax-exempt organizations that normally have annual grsos receipts less than $25,000 and elect not to file Form 990 or Form 990-EZ may be required to file an annual electronic notice (e-Postcard). See New Annual Electronic Filing Requirement for Small Tax-Exempt Organizations for more information.
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Page Last Reviewed or Updated: December 17, 2008