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Internal Revenue Service Filing Requirements

Nutrition Services Division Management Bulletin

Purpose: Beneficial Information

To: All Child Nutrition Programs, Non-profit Organizations

Number: USDA-CNP-02-2009

Attention: Food Service Director, Business Official

Date: April 2009

Subject: Internal Revenue Service Filing Requirements for Private, Nonprofit Organizations
Reference: United States Department of Agriculture Memo CACFP 01-2009

This management bulletin announces a change in Internal Revenue Service (IRS) filing requirements for small, tax-exempt organizations.

The Pension Protection Act (PPA) of 2006 now requires most private, tax-exempt organizations with annual gross receipts under $25,000 to file Form 990-N: Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required To File Form 990 or 990-EZ. Prior to the enactment of the PPA, such organizations were exempt from filing with the IRS. Additional information regarding the filing requirements may be found on the IRS Annual Electronic Filing Requirement Web page at https://www.irs.gov/uac/e-file-for-Charities-and-Non-Profits.

Please be advised that failure to comply with this new filing requirement may result in the revocation of an organization’s tax-exempt status.

If you require further information about your non-profit organization’s filing requirements, you should contact the IRS at their toll-free number: 1-877-829-5500. You may also contact the local Stakeholder Liaison Office (SLO) for California at 949-389-4125. The SLO establishes relationships with organizations representing small business including non-profit. They provide information about the policies, practices, and procedures the IRS uses to ensure compliance with tax laws.

Questions:   Nutrition Services Division | 800-952-5609
Last Reviewed: Wednesday, January 22, 2025
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