The Internal Revenue Service has introduced an electronic filing system that allows small tax-exempt organizations to file Form 990-N "e-Postcards" to report their annual income.

In the past, tax-exempt organizations that earned annual gross receipts of $25,000 or less did not need to file a Form 990 or 990-EZ. But the Pension Protection Act of 2006 now requires them to file Form 990-N for tax years beginning in 2007.

The e-Postcards must be filed electronically, according to the IRS. To file them, an organization must include its employer identification number, tax year, legal name and mailing address, any other names it uses, an Internet address if one exists, the name and address of a principal officer and a statement that confirms the organization's annual gross receipts are normally $25,000 or less.

The due date for filing Form 990-N is the 15th day of the fifth month after the close of the tax year. For example, an organization whose most recent tax year ended on Dec. 31, 2007, must file the e-Postcard by May 15, 2008. Under the new law, organizations that do not file a Form 990-N for three consecutive years will lose their tax-exempt status.

The IRS has launched a disclosure site where the public can search for and view a specific organization's e-Postcard. For more information, visit the charities and nonprofits section of

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