Note:

An exempt organization whose annual gross receipts are normally $50,000 or less may, in lieu of filing Form 990 or Form 990-EZ, submit the Form 990-N known as the e-Postcard. This is not a return, but it results in a transaction code 150 on MFT 67. Failure to submit the required Form 990 series information return or Form 990-N for three consecutive years will result in automatic revocation of the tax-exempt status. See IRM 21.3.8.12.24, Annual Electronic Notice Filing Requirement, Form 990-N.

Exempt organizations that claim they are not required to file and have not secured a determination letter from the IRS, generally will not be issued a U.S. Residency Certification unless we can verify their exempt status and their filing requirement. However, those organizations that have other means of proving entitlement to U.S. treaty benefits must complete Form 8802, submit it and all documentary proof of entitlement to treaty benefits. Forward these types of applications to the Planning and Analysis Analyst.

An organization exempt from taxation may or may not be required to file a Form 990 series information return.

Organizations not required to file a return will have a Filing Requirement Code (FRC) 0.

Organizations required to file a return will have a Filing Requirement Code (FRC) 1.