Small tax-exempt organizations, including many parent-teacher organizations, whose annual gross receipts are less than $50,000 may qualify to file a Form 990-N Electronic Notice (e-Postcard) for Tax-Exempt Organization Not Required to File Form 990 or Form 990EZ. Historically, the IRS has looked to the Urban Institute to accept such filings at https://epostcard.form990.org.
Forms 990-N filed on or before February 28, 2016 will continue to be filed with, and accepted by, the Urban Institute at the aforementioned URL.
Forms 990-N filed on or after February 29, 2016 will be filed with the IRS directly. All Form 990-N filers will have to perform a one-time registration with the IRS, even filers who have previously registered with the Urban Institute.
The IRS encourages organizations eligible to file their 2015 Form 990-N to file the form with the Urban Institute before the February 29, 2016 change.
For more information see irs.gov.