Part VII — 0121 Inst 1024-A (PDF)

Part VII	Part VII. Annual Filing Requirement
	Most organizations must file an annual notice (Form 990 or 990-EZ) or notice (Form 990-N, Electronic Notice (e-Postcard)). Exceptions to this rule include certain affiliates of a governmental unit. You can find more detailed information about filing requirements and exceptions from the requirement to file in the Instructions for Form 990. Unless specifically required to file Form 990 or Form 990-EZ (see the Instructions for Form 990), most organizations that normally have gross receipts of $50,000 or less may satisfy their filing obligation with the Form 990-N, Electronic Notice (e-Postcard). CAUTION! If you fail to file a required information return or notice for three consecutive years, your exempt status will be automatically revoked.
1	Answer “Yes” if you’re claiming you are excepted from filing a Form 990-series return or notice and indicate the reason you believe you’re excepted from filing. See Pub. 557 and Instructions for Form 8940, Request for Miscellaneous Determination, for more information on the requirements for the various filing exceptions. Provide information regarding how you meet your requested exception in your narrative description of activities or as part of an uploaded supplemental response. For example, if you’re claiming exception as an affiliate of a governmental unit based on Rev. Proc. 95-48, you must demonstrate that your bylaws or other organizational documents states that your board members were appointed by a governmental unit, an affiliate of a governmental unit, a public official acting in an official capacity, or elected by the public at large, pursuant to local statute or ordinance. Also include information demonstrating that you meet at least two (2) of the affiliation factors listed in Rev. Proc. 95-48, Section 4.03 and how you meet all of the facts and circumstances detailed in Rev. Proc. 95-48, Section 4.04.

Part VII

Part VII. Annual Filing Requirement

Most organizations must file an annual notice (Form 990 or 990-EZ) or notice (Form 990-N, Electronic Notice (e-Postcard)). Exceptions to this
rule include certain affiliates of a governmental unit. You can find more detailed information about filing requirements and exceptions from the
requirement to file in the Instructions for Form 990.

Unless specifically required to file Form 990 or Form 990-EZ (see the Instructions for Form 990), most organizations that normally have gross
receipts of $50,000 or less may satisfy their filing obligation with the Form 990-N, Electronic Notice (e-Postcard).

CAUTION! If you fail to file a required information return or notice for three consecutive years, your exempt status will be automatically revoked.

Answer “Yes” if you’re claiming you are excepted from filing a Form 990-series return or notice and indicate the reason you believe you’re
excepted from filing. See Pub. 557 and Instructions for Form 8940, Request for Miscellaneous Determination, for more information on the
requirements for the various filing exceptions.

Provide information regarding how you meet your requested exception in your narrative description of activities or as part of an uploaded
supplemental response. For example, if you’re claiming exception as an affiliate of a governmental unit based on Rev. Proc. 95-48, you must
demonstrate that your bylaws or other organizational documents states that your board members were appointed by a governmental unit, an
affiliate of a governmental unit, a public official acting in an official capacity, or elected by the public at large, pursuant to local statute or
ordinance. Also include information demonstrating that you meet at least two (2) of the affiliation factors listed in Rev. Proc. 95-48, Section
4.03 and how you meet all of the facts and circumstances detailed in Rev. Proc. 95-48, Section 4.04.