How to File Form 990-N (e-Postcard) for a Booster Club

Who Files Form 990-N

A 501(c)(3) booster club may file Form 990-N if its gross receiptsGross receiptsThe total amounts the club receives from all sources during its fiscal year, without subtracting any costs or expenses. Gross receipts decide which Form 990 the club files.All terms are normally $50,000 or less. Gross receipts are the total amounts received from all sources during the fiscal yearFiscal yearThe club’s 12-month accounting year, set in the bylaws. Many booster clubs use July 1 through June 30 to match the school year, and the club’s filing deadlines count from the day it ends.All terms, without subtracting any costs or expenses. “Normally” is a three-year average for established clubs; the full test is on Which Form 990 a Booster Club Files.

Points that trip up booster clubs:

• There is no paper version. Form 990-N is filed online only.
• A club may file a larger form instead. An eligible club can file Form 990-EZ or Form 990, and some clubs do so because a state, a district, or a grant funder asks for financial detail.
• Pending applications still file. The IRS requires a club to meet its annual filing requirement even while its exemption application is pending.
• Group members may be covered. A club included in a group return filed by a parent organization under a group exemption does not file its own Form 990-N. Most booster clubs are independent and have no group exemptionGroup exemptionAn IRS ruling issued to a central organization that recognizes its affiliated subordinate organizations as tax-exempt, so each subordinate does not have to apply on its own.All terms.

The Eight Items the IRS Asks For

A mailing address that belongs to one volunteer is how many clubs end up never seeing IRS letters. A post office box or a school-approved address held in the club’s name survives turnover.

Before Filing

1. Confirm the fiscal year has ended. The IRS does not accept a Form 990-N until after the tax year ends.
2. Confirm the EIN, legal name, and tax year. Pull them from the IRS determination letter and last year’s filing. A mismatch with IRS records can stop the submission.
3. Confirm eligibility. Total gross receiptsGross receiptsThe total amounts the club receives from all sources during its fiscal year, without subtracting any costs or expenses. Gross receipts decide which Form 990 the club files.All terms for the year and compute the three-year average.
4. Decide who will file. The filer signs in with a personal Login.gov or ID.me account. The account belongs to that person, not to the club, so each new filer creates their own.
5. Use a computer. The IRS instructs filers not to use a smartphone or tablet to file Form 990-N.

How to File, Step by Step

1. Go to the IRS Form 990-N page on IRS.gov and choose the option to submit Form 990-N.
2. Sign in with Login.gov or ID.me, or create an account. The IRS asks filers to use the same email address associated with their IRS account.
3. Start a new Form 990-N submission and enter the club’s EIN.
4. Select the tax year being reported, matching the club’s fiscal yearFiscal yearThe club’s 12-month accounting year, set in the bylaws. Many booster clubs use July 1 through June 30 to match the school year, and the club’s filing deadlines count from the day it ends.All terms.
5. Enter the eight items, checking the legal name and principal officer carefully.
6. Review the summary page and submit.
7. Check the submission status in the system. Save or print the confirmation that the filing was accepted.
8. Report the filing at the next board meeting and record it in the minutes.

The IRS publishes a step-by-step Form 990-N user guide, linked from its Form 990-N page, and states that most common problems can be avoided by following it.

If the System Will Not Accept the Filing

When a submission is rejected or the system will not let the filer proceed, the cause is usually a mismatch: the EINEINEmployer Identification Number: the nine-digit federal tax identification number the IRS assigns to the club. The club needs it to open a bank account, apply for 501(c)(3) status, and file its annual return.All terms, legal name, or tax year entered does not match what the IRS has on file. The fix is to compare the entries against the determination letterDetermination letterThe IRS letter recognizing the club’s federal tax exemption under 501(c)(3). The club keeps it permanently and shows it to banks, donors, grantors, and the school district.All terms and the IRS’s own listing for the club.

If the problem persists, the IRS directs filers to call Tax Exempt and Government Entities (TE/GE) Customer Account Services at 877-829-5500. The IRS states that a representative will file the club’s Form 990-N information. The caller should have the EIN, the tax year, and the eight items ready and should note the date, time, and representative’s name in the club’s records.

Late Filings and the Three-Year Rule

The IRS charges no penalty for a late Form 990-N, and it sends a reminder to the address on file after the deadline passes. A late filing is still required and still counts.

The serious consequence is automatic revocation. A club that fails to file a required return or notice for three consecutive years loses its tax-exempt status as of the due date of the third missed filing. For example, a calendar-year club that misses its notices for 2024, 2025, and 2026 loses its exemption as of the May 2027 due date for the 2026 notice. The Form 990-EZForm 990-EZThe short annual return a tax-exempt club files with the IRS when its gross receipts are under $200,000 and its total assets are under $500,000, and it does not file Form 990-N. It reports revenue, expenses, the balance sheet, programs, and officers.All terms instructions state that the IRS notifies an organization after its second consecutive failure to file, for second years required to be filed after 2019, but a notice mailed to a former officer’s address does the club no good.

Recovery is possible but costs the user fee for a new exemption application and months of uncertainty. See Losing and Regaining 501(c)(3) Status.

Confirming the Filing Later

The IRS Tax Exempt Organization Search tool lists Form 990-N filings and lets anyone view them. A few weeks after filing, the treasurer looks up the club by EINEINEmployer Identification Number: the nine-digit federal tax identification number the IRS assigns to the club. The club needs it to open a bank account, apply for 501(c)(3) status, and file its annual return.All terms and confirms the filing appears. This is also how a new board checks whether past boards filed.