Most small tax-exempt organizations whose annual gross receipts are normally $50,000 or less are required to electronically submit Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations and not required to either File Form 990 or Form 990EZ. Form 990-N must be completed and filed electronically. There is no paper form. Form 990-N filers may choose to file a complete Form 990 or Form 990-EZ instead, but under normal circumstances this is not recommended.
Form 990-N filing due date
Form 990-N is due every year by the 15th day of the 5th month after the close of your tax year. (