Beginning in 2012,entities that are tax-exempt under IRS Section 501(c)3 with gross receipts less than $ 50,000 may file Form 990-N (electronic postcard).

Name: Beginning in 2012,entities that are tax-exempt under IRS Section 501(c)3 with gross receipts less than $ 50,000 may file Form 990-N (electronic postcard).
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This is true according to the IRS regulations. Nonprofits with gross receipts of less than $50,000 are eligible to file the simplified electronic Form 990-N, also known as the e-Postcard.

Beginning in 2012,entities That Are Tax-Exempt Under IRS Section 501(c)3