990-N

Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Form 990-EZ

Directory entry. Current location confirmed on irs.gov on 21 August 2026; the linked page is authoritative for the submission process and for how “normally” is measured. The obligation is IRC § 6033(i). IRC § 6652(c)(1)(E) exempts the notice from the daily penalty, but three consecutive misses still revoke exemption under IRC § 6033(j)(1)(B) — no bill arrives and the status is gone.