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Small Locals Reminded
To Submit IRS Form 990-N

APWU Web News Article #057-09, May 13, 2009

APWU locals and state organizations with income of $25,000 per year or less are reminded that they must submit IRS Form 990-N by May 15 if their 2008 fiscal year ended on Dec. 31.

The form, which must be completed online, is designed to provide the IRS with up-to-date information about small, tax-exempt organizations. It contains just eight questions, and does not request financial information, other than certification that the organization’s annual receipts are $25,000 or less.

Beginning in 2007, the IRS has required small tax-exempt organizations to complete Form 990-N; the first “e-Postcards” were due in 2008 for tax years ending on or after Dec. 31, 2007.

The e-Postcard is due every year by the 15th day of the 5th month after the close of the organization’s fiscal year. For example, if your tax year ended on Dec. 31, 2007, your e-Postcard was due May 15, 2008. The e-Postcard cannot be completed until after the fiscal year ends.

If you have not filed for 2007, don’t panic. No late filing penalties are associated with the e-Postcard; just make sure that you file for 2008 by May 15, 2009.

The requirement to submit Form 990-N is a federal statute, so locals and chapters must file the electronic postcard, even if they have no gross receipts or revenue. Failure to file for a three-year period could result in the loss of your non-profit status.

Some locals have experienced problems filing the 990-N because their Employer Identification Numbers (EINs) do not appear in the IRS database. If you cannot file the postcard because the IRS does not recognize your EIN, please call Delores Sutton in the Secretary-Treasurer’s Department, at (202) 842-4215, or e-mail her at DSutton@apwu.org for assistance.

For more information, review the Frequently Asked Questions about the form.

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