All Leagues that receive less than $50,000 in income must file an e-postcard return (also known as Form 990N) every year. The only exceptions are Leagues that are included in their state League’s group return or that file the more complicated Form 990 or 990-EZ. Most Leagues have successfully completed the form, though some have not.
If your League hasn’t filed the online form yet, please do so immediately. The IRS will revoke the tax exempt status of any League that doesn't file for three consecutive years.
Form 990-N is entirely web-based; there isn’t a paper version. The form is short and shouldn’t take much time to complete. To fill out the form, go to https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard and follow the instructions. You will need the following information:
- Your League’s name
- Any other names your League uses
- Your League’s mailing address
- Your League’s website address (if your League has a website)
- Your League’s tax identification number (EIN)
- Name and address of a principal officer of your League
- Your League’s annual tax period (most Leagues have a tax period ending June 30th)
- A statement that your League’s annual gross receipts are normally $50,000 or less
(If your League doesn’t have a federal tax ID number, apply for one online at https://sa1.www4.irs.gov/modiein/individual/index.jsp. At the beginning of the application process, you will be asked to check a box that best describes your legal structure. The legal structure for Leagues is found under the 7th option, “View Additional Types, Including Tax Exempt and Governmental Agencies.” Select “Community or Volunteer Group”).