The Internal Revenue Service has released its Form 990-N, also known as an “e-Postcard,” a new tax document required of all groups whose gross receipts normally total less than $25,000 per year.

The Pension Protection Act of 2006 introduced a new notification requirement for small tax-exempt organizations that are not required to file an annual information return under IRC § 6033(a)(1). In ...

The Internal Revenue Service is reminding the smallest nonprofit groups about their deadlines to comply with a new federal requirement to file annual informational returns. Tax law requires nonprofit ...

In 2006, Congress passed the Pension Protection Act. And it included an idea that seemed simple at the time. The idea was that the IRS should know how many tax-exempt organizations existed in the ...