Skip to main content
California Department of Education Logo

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 (MB) 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: Thursday, May 23, 2019
Share this Page
Share via Email icon Share with Twitter icon Share with Facebook icon Share with LinkedIn icon Share via Link icon
Related Content
Trending in Nutrition
Recently Posted in Nutrition
  • CACFP Training Worksheets and Crediting Handbook (added 07-Aug-2020)
    The CDE NSD is pleased to announce that USDA TN has released several new CACFP resources, including interactive worksheets (in both English and Spanish) and the new Crediting Handbook for the CACFP.
  • Food Buying Guide Calculator (added 06-Aug-2020)
    Provides the steps for using the Food Buying Guide (FBG) Calculator to determine required quantities of foods to purchase to meet the Child Nutrition Programs (CNP) meal pattern requirements.
  • Navigating the Food Buying Guide Calculator (added 06-Aug-2020)
    Child Nutrition Program (CNP) Operators will learn how to use the U.S. Department of Agriculture (USDA) Food Buying Guide (FBG) Calculator to determine required quantities of foods to purchase to meet the CNP meal pattern requirements.
  • Produce Safety Four-Part Webinar Series (added 05-Aug-2020)
    The U.S. Department of Agriculture (USDA) Food and Nutrition Service (FNS) Office of Food Safety (OFS) and its’ training partners have developed a four-part webinar series addressing the most popular topics presented at Produce Safety University.
  • MB: Processor Inventory Reconciliation 2019–20 (added 31-Jul-2020)
    In response to COVID-19 and the unforeseen changes in food usage and inventory, the CDE, FDP, is amending its annual Processor Inventory Reconciliation process for School Year 2019–20 carryover year.

  • CACFP Program Year 2020-21 Open July 31, 2020 (added 31-Jul-2020)
    This posting notifies CACFP centers that Program Year 2020–21 will open on today, July 31st, 2020. Agencies must update and submit their application in the CNIPS prior to August 31, 2020.
  • CACFP Annual Updates 2020–21 (added 31-Jul-2020)
    This posting notifies CACFP agencies that part of the annual update application process includes submitting the CACFP Financial Summary Document.
  • SFSP Meal Pattern Flexibility Waiver Extension 5 (added 31-Jul-2020)
    On July 30, 2020, the USDA extended the effective date of the national waiver to allow meal pattern flexibility for the SFSP through August 31, 2020.
  • Virtual Learning Opportunities for CNPs (added 30-Jul-2020)
    The California Department of Education (CDE) Nutrition Services Division (NSD) is pleased to announce US Department of Agriculture (USDA) Team Nutrition (TN) updates to virtual learning opportunities for Child Nutrition Program (CNP) Operators.
  • July 14, 2020 Tuesday at 2 Webinar (added 30-Jul-2020)
    The CDE NSD hosted the fifth Tuesday @ 2: School Nutrition Town Hall webinar on July 14, 2020. The webinar provided discussion on transitioning back to school and moving forward in meal service amidst COVID-19.