January 2012 Cootie Courier General Order.
Pup Tents, Districts, Grands, and Auxiliaries are reminded that they are to file IRS Form 990
within three months and fifteen days of the close of their fiscal year. Units whose income
for 2011 was less than $25,000.00 can elect to file Form 990-N an electronic informational
return instead of a paper return. Those units whose income was over $25,000.00 will still have to file the regular Form 990 or 990T.
Mistake #1: The 990 series is due by the 15th day of the 5th month.
Mistake #2: The income limit is $50,000.
Mistake #3: If not filing the 990-N a unit needs to file a 990 or 990-EZ. The 990-T is for reporting unrelated business income.
Straight from the horse’s (IRS) mouth along with a link:
Annual Electronic Filing Requirement for Small Exempt Organizations — Form 990-N (e-Postcard)
Most small tax-exempt organizations whose annual gross receipts are normally $50,000 or less ($25,000 for tax years ending after December 31, 2007 and before December 31, 2010) are required to electronically submit Form 990-N, also known as the e-Postcard, unless they choose to file a complete Form 990 or Form 990-EZ instead.
Due Date of the e-Postcard
The e-Postcard is due every year by the 15th day of the 5th month after the close of your tax year. For example, if your tax year ended on December 31, the e-Postcard is due May 15 of the following year. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. You cannot file the e-Postcard until after your tax year ends.http://www.irs.gov/charities/article/0,,id=169250,00.html