With the enactment of the Pension Protection Act of 2006, small
tax-exempt organizations that previously were not required to file
returns may be required to file an annual electronic notice beginning in
2008.
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The filing requirement applies to tax periods beginning after Dec.
31, 2006.
Under the new requirement, small tax-exempt organizations would
have to file Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt
Organizations not Required To File Form 990 or 990-EZ.
Exceptions to this requirement include organizations that are
included in a group return, private foundations required to file Form
990-PF, and section 509(a)(3) supporting organizations required to file
Form 990 or Form 990-EZ.
Get more information at www.irs.gov.
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