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Small Business Tax Filing Updates

EO Guidance Document #
FNS Document #
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Policy Memos
Guidance Documents
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PDF Icon Policy Memo (64.05 KB)
DATE: January 28, 2009
SUBJECT: Small Business Tax Filing Updates
TO: Regional Directors
Child Nutrition Programs
All Regions
State Directors
Child Nutrition Programs
All States

The Internal Revenue Service (IRS) has changed its filing requirements that apply to small, tax-exempt organizations. Failure to comply with the requirements may result in the revocation of an organization’s tax-exempt status.

In an effort to minimize the potential of revocation, which will impact Child and Adult Food Program (CACFP) participation eligibility, please ensure that affected institutions are made aware of the following information.

The Pension Protection Act of 2006 (PPA), which was signed into law on Aug. 17, 2006, requires that most tax-exempt organizations whose gross receipts are normally under $25,000 or less must file Form 990-N. The title of the form is Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required To File Form 990 or 990- EZ. Before the law was enacted, small businesses with annual gross receipts of under $25,000 were not required to annually file with the IRS.

Cynthia Long
Child Nutrition Division

Page updated: December 09, 2021

The contents of this guidance document do not have the force and effect of law and are not meant to bind the public in any way. This document is intended only to provide clarity to the public regarding existing requirements under the law or agency policies.