Client Alert - IRS Special Relief Program for Small Charities that Have Not Filed the Form 990-N (e-Postcard)

Small tax-exempt organizations (those whose annual gross receipts normally are $25,000 or less) are now required to annually file the IRS Form 990-N, also known as the e-Postcard.  An organization that fails to file the e-Postcard for three years in a row risks losing its tax-exempt status.

The Internal Revenue Service is now offering a one-time special relief program for small charities that are at risk of losing tax-exempt status.  The deadline for the relief program is October 15, 2010.

• Click here for a state-by-state list of organizations that are at risk of automatic revocation of tax exempt status.
• Also, the IRS has produced a one-minute video that specific charities may find helpful.  Click here to watch it.
• Click here for eligibility and requirements to participate in the IRS's one-time filing relief program.

If your charity is in need of more information assistance, please contact an attorney from Nexsen Pruet's Tax Exempt Organizations Group.