The IRS has a new form for small nonprofit organizations to file.  It's an electronic notification called an e-Postcard . I wrote about it here.  Now the IRS has some Q&A about the new filing requirements.

If you're a small nonprofit group (under $25,000 annual revenue) that has 501c3 tax exempt status, you should know about the ePostcard.  Be aware that sometime in your organization's past your group may have filed and received tax exempt status.  Your small organization may have been exempt from annual financial reporting to the IRS in the past, but you now must comply with the e-Postcard notification beginning in 2008.  Check the IRS database of charities to see if your organization has tax exempt status.

www.irs.gov/charities/article/0,,id=173864,00.html

Carol