The Chronicle of Philanthropy

'E-Postcard' Unveiled for Small Charities

The Internal Revenue Service has released its Form 990-N, also known as an "e-postcard," a new tax document required of groups with annual gross receipts of less than $25,000.

Previously only groups that earned $25,000 or more yearly had to file with the IRS, but the Pension Protection Act of 2006 requires all groups to file. The new...

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