Most small tax-exempt organizations whose annual gross receipts are normally $50,000 or less are required to electronically submit Form 990-N, also known as the e-Postcard, unless they choose to file a complete Form 990 or Form 990-EZ instead.  If you do not file your e-Postcard on time, the IRS will send you a reminder notice. The revocation of the organization’s tax-exempt status will not take place until the filing due date of the third year.

Forms