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Next year, many nonprofits that don't file a 990 will need to start filing an "e-Postcard"

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Nonprofit and Church Legal Trends - Free Edition - July August 2007 (free edition)

Next year, many nonprofits that don't file a 990 will need to start filing an "e-Postcard," and in 2010, organizations that have neglected to file their annual returns or e-Postcards will start losing their exemptions.

The IRS has announced the next round of changes required by the Pension Protection Act of 2006: smaller nonprofits will be required to file Form 990-N starting in 2008, and organizations that fail to file Form 990, 990-EZ, 990-PF, or 990-N for three consecutive years will lose their tax exemptions.