Smaller nonprofits should know that the 990 filing thresholds have changed, so your organization might need to submit a different form this year. Organizations with gross receipts of $200,000 or more must file a full Form 990. Organizations with gross receipts under $200,000 may file Form 990-EZ. Organizations with gross receipts under $50,000 may file Form 990-N. Visit this IRS website for complete guidance.

The website Nonprofit Accounting Basics recommends: "If you are on the board or are a member of such a small organization, it would be prudent to be sure the organization is aware of this new requirement. Unfortunately, many of these small organizations have a yearly rotation of officers and consistent procedures are difficult to maintain from year to year. This filing is one procedure that has to be maintained."

Did you know? www.form990.org provides electronic filing for free or at a very low cost.  This is a service of the nonprofit National Center for Charitable Statistics.