Nonprofit Resource Center

Changes to California Law Affect Nonprofit Governance Practices

California AB 1233 amended several provisions of the Nonprofit Corporation Law affecting nonprofit governance.   Get the details here.  

(Posted 6.4.2010)

Alert Regarding Misleading Solicitations

The new IRS Form 990-N (e-Postcard) is now in place.

• Which organizations must file: Small tax-exempt organizations with gross receipts that are normally $25,000 or less annually must file an e-postcard (unless the organization is included in a group return).
• Due Date of the e-Postcard: The first e-Postcards are due in 2008 for tax years ending on or after December 31, 2007. The e-Postcard is due every year by the 15th day of the 5th month after the close of the organization's tax year and cannot be filed until after the tax year ends.
• How To File: The Urban Institute has partnered with the IRS to manage the e-Postcard system. Go to http://epostcard.form990.org to file the e-Postcard. Note: The form must be completed and filed electronically. There is no paper form.
• Information You Will Need To File the e-Postcard:
  • Employer ID number (EIN)
  • Tax year
  • Legal name and mailing address
  • Other names used by the organization
  • Name and address of a principal officer
  • Web site address if applicable
  • Confirmation that the organization's annual gross receipts are normally $25,000 or less
  • If applicable, a statement that the organization terminated or is terminating (going out of business)
• Late Filing or Failure To File the e-Postcard:
  • The IRS will send you a reminder notice
  • No penalty for late filing
  • However: an organization that fails to file an e-Postcard for three consecutive years will automatically lose its tax-exempt status.