March 6, 2008 | Read Time: 1 minute
A searchable database of small organizations — those that have filed the newly released 990-N informational tax form — has been posted online by the Internal Revenue Service.
The Form 990-N, also known as an “e-postcard,” is 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 filings should help the agency get an accurate count of how many nonprofit groups exist. (Churches and charities that file as part of a group do not have to fill out a 990-N.)
Organizations are required to file the form starting this calendar year for fiscal years ending on or after December 31, 2007. The searchable database is available at http://www.irs.gov/app/ePostcard.
