Marc A. Randolph, Esq.The I.R.S. has revoked the exempt status for hundreds of thousands of nonprofit organizations that are subject to the “e-postcard” filing requirement and had not properly filed in three consecutive years. Even small organizations with annual revenues of $25,000 or less must file an online return called a Form 990-N or “e-postcard.” This filing is simple in nature and lets the I.R.S. know that the organization still exists. However, organizations that miss these I.R.S. notices and do not file will lose their exempt status and must re-apply. Postcards sent to the non-profit’s listed address can be missed if the person opening the mail does not realize it is something important that can potentially destroy its tax-exempt status.

A good idea would be for the non-profit to list its attorney and his address as the location for the I.R.S. to send correspondence. This way when the attorney receives the postcard, he would understand its importance, and ensure the e-postcard is filed within the allotted time frame.

To change an organization’s address, it must complete I.R.S. Form 8822-B, which can be found here: