Mounted search and rescue

[Una Smith <una.smith@att.net>]

I think much of the confusion among tax-exempt orgs all over the USA
is due to the fact that the 990-N has the same number series as the
old 990's.  Regulations concerning the old forms 990 and 990-EZ have
not changed.

What is new is the 990-N aka e-Postcard.  It is required, even from
tax-exempt orgs not required to file a 990 or 990-EZ.  There is no
paper form 990-N;  this is an online-only filing requirement.

Irv and Charles, thank you both so much for sharing your respective
experiences!

The orienteering club of which I am an officer has been in operation
for several years.  We have obtained an EIN and have filed IRS form
1023 (request for a letter of determination, retroactive to our date
of founding).  We have not yet received the letter but as far as I
can tell that does not prevent us from filing 990-N, nor relieve us
from the requirement to file.

        Una Smith
        New Mexico