Internal Revenue Service
Department of the Treasury
Notice Number: CP-
Date of this notice:
For assistance, call:
Taxpayer Identification Number:
2008 Annual Electronic Notice Filing Requirement
Why Are You Getting This Notice?
Our records indicate that you did not file an information return last year because you normally
have gross receipts of $25,000 or less. However, your filing requirements may have changed.
Because of legislative changes, you may be required to file an annual electronic notice for tax
periods beginning after December 31, 2006.
New Notification Requirement for Organizations With Gross Receipts of $25,000 or Less
The Pension Protection Act of 2006 requires you to file an annual electronic notice for tax periods
beginning after December 31, 2006, if you are not required to file Form 990 (or 990-EZ), Return of
Organization Exempt From Income Tax, because your gross receipts are normally $25,000 or
If you are a section 509(a)(3) supporting organization, generally, you must file a paper or electronic
Form 990 (or Form 990-EZ) even if your gross receipts are normally $25,000 or less. However, if
you are a supporting organization of a religious organization and your gross receipts are normally
$5,000 or less you may file an annual electronic notice instead of Form 990 (or Form 990-EZ).
The annual electronic notice is due by the 15th day of the fifth month after the close of your tax
period. For example, if your tax period ends on December 31, 2007, the annual electronic notice
is due May 15, 2008.
What Information Will the Annual Electronic Notice Include?
The notice will require you to provide the following information:
Organization�s legal name,
Any other names your organization uses,
Organization�s mailing address,
Organization�s website address (if applicable),
Organization�s employer identification number (EIN),
Name and address of a principal officer of your organization,