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.

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