Drake Tax - 990 - e-Filing Requirements

An exempt organization with a tax year beginning on or after July 1, 2019, Public Law 116-25, Section 3101 requires that returns be filed electronically. This requirement applies to Forms 990, 990-PF, 990-EZ, and 990-T. For calendar year filers, the requirement will take place for tax-exempt organizations starting in tax year 2020.

There are several listed consequences to not e-filing or filing a return. If there is an e-filing requirement for the organization and the return is paper-filed, the instructions state that "...the organization is considered not to have filed its return..." In addition, "if an organization does not file as required for three consecutive years, it automatically loses its tax-exempt status." See the 990 Instructions and IRS Annual Filing and Forms page for details.

For more information, see the IRS website.