Who can file a 990-N e-Postcard?
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Tax-exempt organizations with gross receipts of $50,000 or less could file an IRS Form 990-N (e-Postcard) if they chose not to file Form 990 or Form 990-PF. Organizations whose gross receipts vary from year to year can file a Form 990-N if the average of their gross receipts is $50,000 or less for the previous three consecutive years.
 
Non tax-exempt organizations, organizations included in a group return, churches and their other associations, and organizations whose gross receipts are more than $50,000 are not eligible to file Form 990-N.