New IRS Filing Requirements for Small Non-Profits

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Small tax-exempt organizations (with annual gross receipts less than $50,000) may have to file electronic Form 990-N (the e-Postcard), unless you file the full Form 990 or 990-EZ.  The form is due every year on the 15th day of the 5th month.  Failure to file for three consecutive years will result in the automatic revocation of tax-exempt status upon the filing date of the third year.  This filing requirement does NOT include churches, associations of churches or organizations that are included in a group exemption.