Here Today, Gone Tomorrow: A Look at Organizations that May Have Their Tax-Exempt Status Revoked

Research Report

Here Today, Gone Tomorrow: A Look at Organizations that May Have Their Tax-Exempt Status Revoked

Abstract

In an effort to keep better track of nonprofit organizations, the Pension Protection Act of 2006 mandated that the more than 714,000 organizations with gross receipts less than $25,000 needed to file the new Form 990-N, also known as the e-Postcard. Any organization that fails to file for three consecutive years will have their tax-exempt status revoked. The three year window closed for most organizations on May 17, 2010 and over 292,000 organizations have not yet complied with the new mandate. This brief highlights the type, size, age, and location of organizations that have not yet filed Form 990-N.

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