The 990-N was formally launched February 4, 2008. It is not really a
"form." It is a website that asks for information about the organization.

You will need your EIN to sign on, and once you have signed on, your
organization's name, EIN and tax year are already entered; you cannot
change these. The website asks for any other name(s) under which the
organization does business, the organization’s mailing address and Internet
Web site address (if any), and the name and address of a principal officer.

The site also asks you to confirm that the organization has not gone
out of business, and that gross receipts have averaged $25,000 or less.
Like the Form 990 and 990-EZ, the 990-N is due no later than the
15th day of the fifth month after the end of an organization's tax year.

Although there is no monetary penalty for failing to file the E-Postcard,
organizations that do not file for three years in a row will have their tax
exempt status revoked! To be reinstated, an organization will have to
file a new exemption application and pay the applicable User Fee.

Congress imposed this new requirement because of concerns that small
organizations, who have had no annual filing requirement in the past,
have not kept the IRS up-to-date on address and other changes.  An up-
to-date IRS database is important both for IRS administrative purposes,
and for donors who want to make sure they are contributing to
recognized organizations.