IRS One-Time Filing Relief Program for Small Tax-Exempt Organizations Frequently Asked Questions & Answers
July 25, 2010 On July 26, 2010, the U.S. Internal Revenue Service (IRS) announced a one-time tax filing relief program for small non-profit organizations at-risk of losing their tax-exempt status due to failure to file required returns for 2007, 2008, and 2009. The relief program has been limited to organizations required to file Form 990-N electronic post card report, or those eligible to file Form 990-EZ. Organizations required to file the Form 990 and foundations that file the Form 990-PF are ineligible for the relief program; tax-exempt status for those organizations . . .
