Form 990-N

IRS Tax guidelines for clubs who are already in the CGCI Group Exemption program...

What is a Form 990-N?

Most small tax-exempt organizations, whose annual gross receipts are normally $50,000 or less for tax years ending on or after December 31, 2010, are required to electronically submit Form 990-N, also known as the e-Postcard, unless they choose to file a complete Form 990 or Form 990-EZ instead.
See information below or at http://www.irs.gov/charities/article/0,,id=169250,00.html.

Who?
Any organization that is a federal tax exempt organization or 501(c)(3)whose gross receipts are normally $50,000 or less per tax year.

What? 
New electronic Form 990-N is ready for small nonprofits to use to satisfy a reporting rule for groups grossing $50,000 or less. The “e-Postcard” is required of every exempt organization (except churches) that do not have to file a Form 990 or a Form 990EZ.

What else?
Organizations that have failed to file this form for three successive years have had their tax-exempt status automatically revoked by the IRS and must apply to the IRS to reinstate their tax exempt status.   

When? 
The e-Postcard is due every year by the 15th day of the 5th month after the close of your tax year. The tax year for CGCI and the members of its Group Exemption is July 1-June 30.  For the fiscal year July 1, 2010 to June 30, 2011, the filing is due by November 15, 2011.

Instructions for filing a Form 990-N?
This can only be done on a computer (at home or public library, for example), it must not be downloaded and mailed in to the IRS.  You will need your club's EIN as you use the road map below for filing.
Go to http://epostcard.form990.org or click here. 
1.  Step one is to click on "Register as a New User" the first time you file;  (in the future you will just log in and file); click on "Next".

2.  On the "Request Login ID" page you will select "Exempt Organization", the program will provide you with your "Login ID"  (WRITE IT DOWN!!!).

3.  It will ask for a Password (MAKE UP YOUR OWN AND WRITE IT DOWN!!!), Fill in the rest of the page and click on "next."

4.  You may get a message that "you will receive an email containing a link that will allow you to activate your login ID and create your e-postcard."  (The email could arrive in as few as five minutes.)
 
5.  When you click on the link in the email, you will follow the instructions to "Activate Login ID"  NOTE:  Because you are under the CGCI umbrella the "Org Name" may read "California Garden Clubs, Inc."  (NOT TO WORRY, we will discuss this at item #8); Enter the password you wrote down at #3 and click "Next".

6.  Click on "Create your Form 990-N (e-Postcard) Now."

7.  On the "Organization Information" page the IRS will provide the tax year period they have on file for you; you will click that you haven't gone out business and that your gross receipts are normally $50,000 or less.  (If normally greater than $50,000 you need a different form [990 or 990-EZ] and cannot file the 990-N);  again the "legal name" may show as California Garden Clubs, Inc.--Refer to #8; click "Next Page."

8.  On this page ("Organization Address and Principal Officer Information") you can enter, in the DBA area, your club's name and fill in the rest of the information and click "Save Changes;" Then click "Submit Filing to IRS."  This completes the filing process.

9.  You should click on for a few screens.  You will receive an email from Urban.org that the IRS has accepted your e-Postcard.  Then you should click back through the process, entering your Login ID and Password and then view and print out the postcard (this is not a necessary part of the filing).  Save this printout, in case there is any question about whether you have filed.  Again, DO NOT mail the form to the IRS.

10.  Be sure to save your printouts, Login ID and Password for your Club officers now and in the future. 

If you need further help please email:  Mary-Jo Noth, Chairman, CGCI Non-Profit Group Exemption at irsnonprofitgroup@cagardenclubs.org

or go to http://www.irs.gov/charities/article/0,,id=148518,00.html to view the FAQ (Frequently Asked Questions.)

 Updated August 22, 2011