In an effort to keep better track of nonprofit organizations, the Pension Protection Act of 2006 mandated that the more than 714,000 nonprofits with gross receipts less than $25,000 needed to file the new Form 990-N, also known as the e-Postcard. This new form requests basic information such as an organization's address, officer name, and website and is the first data to ever be collected on the smallest nonprofit organizations.

This brief provides an overview of the new 990-N filing requirement, profiles the organizations filing the 990-N, compares 990-N filers to larger filers, and provides a brief look at small nonprofits reporting terminations on Form 990-N.