Tax-exempt organizations that have gross receipts of $50,000 or less can 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 that are 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 the Form 990-N.