New e-filing requirements.

• Position: IRS News

With the enactment of the Pension Protection Act of 2006, small tax-exempt organizations that previously were not required to file returns may be required to file an annual electronic notice beginning in 2008.

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The filing requirement applies to tax periods beginning after Dec. 31, 2006.

Under the new requirement, small tax-exempt organizations would have to file Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations not Required To File Form 990 or 990-EZ.

Exceptions to...