• Form 990 is the “long form” that nonprofits with incomes over $100,000 or assets greater than $250,000 must file
• Form 990-EZ is the “short form” that exempt nonprofits with incomes less than $100,000 and total assets of less than $250,000 can file
• Form 990-N (e-Postcard)–annual gross receipts less than $25,000

e-Postcard (Form 990-N) – Electronic Filing Requirement for Small Tax-Exempt Organizations – Annual Electronic Notice: Small tax-exempt organizations (those normally with annual gross receipts up to $25,000) may be required to file an annual electronic notice, Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations not Required To File Form 990 or 990-EZ. This filing requirement applies to tax periods beginning after December 31, 2006, and may apply to organizations that previously were not required to file returns.

See e-Postcard (Form 990-N) for more information about this requirement and a link to the filing system.