Tax time

I am a very lucky kid, and my mom helps me fill out my taxes. I better learn fast, though, because now all 501(c)3 non-profits are required to file taxes (it used to be only those with income over $25,000, and those of us working at really small non-profits didn't have to worry about it). Now those with less than $25,000 need to file a simplified version of the 990, called a 990-N, or an e-Postcard. The IRS website says, "The Pension Protection Act of 2006 added this filing requirement to ensure that the IRS and potential donors have current information about your organization." Interestingly, though, they're not due until a month after everyone else's tax day: "The e-Postcard is due every year by the 15th day of the 5th month after the close of your tax year" (so May 15, presuming your tax year ends Dec 31). Last year was the first year this was required.