Over 350,000 nonprofits failed to file the 990-N or 990-EZ form this year and face revocation of their tax-exempt status if they don't file by the new October 15 deadline.
The smallest nonprofits eligible to file the Form 990-N (e-Postcard) must simply file the required information electronically by the new October 15 deadline.
Other small nonprofits that file Form 990-EZ can participate in a one-time voluntary compliance program. These nonprofits must file their forms with a checklist by October 15, and pay a compliance fee of $100, $200, or $500, depending on their size.
For more information, see Every Nonprofit's Tax Guide, by Stephen Fishman (Nolo) and the IRS website at www.irs.gov/charities/article/0,,id=225705,00.html and
