New Filing Requirment for Small Land Trusts!
If you are a tax-exempt organization that normally has annual gross receipts of $25,000 or less and thus does not have to file Form 990 or 990-EZ, you now must file the e-Postcard. The e-Postcard is due by the 15th day of the fifth month after the close of your tax year. So if your organization operates on a calendar year, the e-Postcard is due by May 15 of the following year.Nonprofits that do not file risk losing their tax-exempt status.
If you think this new filing requirement may apply to your organization, go to http://www.irs.gov/charities/index.html for complete details.