What is the IRS e-Postcard?
Form 990-N, the yearly filing for tax-exempt groups that normally take in $50,000 a year or less. It’s due by the 15th day of the fifth month after your year ends. For a June 30 year-end, that’s November 15, or the next business day when the 15th is a weekend or federal holiday.
We’re a PTO. Do we have to file with Illinois?
Maybe not. Illinois exempts a PTO from registration when parents and teachers run it, volunteers do the fundraising, the school is named, all money goes to that school, and it takes in no more than $50,000 in contributions a calendar year. Booster clubs and leagues often do, unless they take in under $15,000 a year and are run entirely by volunteers. We check your group and tell you which applies.
We’ve missed a year or two. Is it too late?
No. Missed e-Postcards can still be filed, and there is no IRS late fee for them. We add them to your Annual Filing for $49 per missed year, so a group that missed two years pays $247 in all. If the IRS has already revoked your status, Rescue covers the catch-up and the reinstatement application. Not sure where your group stands? Check it free.
What do you need from us?
Your group’s legal name and EIN, your year-end date, the year’s bank statements or treasurer’s report, and your officers’ names. You send it by email.
Who is Recess?
A small filing-preparation service, started in 2026, built only for Illinois school and youth groups. We are not a CPA firm or a law firm and don’t give legal advice. Our preparer will hold an IRS Preparer Tax Identification Number before preparing any filing.
What if you make a mistake?
We fix it at no cost and pay any IRS or Illinois penalty our error caused.
What happens to our records?
We use them only to prepare your filings. We never share or sell them, and we return or delete them when you ask.