Instructions for filing E postcard

							                             Information and Instructions
                                          for
                         Filing IRS Form 990-N (e-Postcard)


IMPORTANT – YOUR ORGANIZATION MUST FILE THE 990-N FORM
                  EACH YEAR.

Annually, each VFGC Subordinate (garden club, district, council) is responsible for:

      Filing with the IRS a Form 990-N (e-Postcard) if your gross receipts are $50,000 or
       less. Each of your organizations is listed as a subordinate of VFGC on the list provided
       to the IRS annually, but your organization is NOT included on VFGC’s tax return.

This requirement was added by the Pension Protection Act of 2006 to ensure that the IRS and
potential donors have current information about your organization.

The e-Postcards for VFGC subordinates are due by OCTOBER 15, 2011. The form may be
filed anytime between June 1 and October 15 (the 15th day of the 5th month after the close of
your tax year.)



HOW TO FILE

Form 990-N must be completed and filed electronically—there is no paper form. Complete
information on Form 990-N and how to file may be found on the IRS website –
www.irs.gov/charities and then click on Annual Electronic Filing Requirement for Small
Exempt Organizations — Form 990-N (e-Postcard)

INFORMATION YOU WILL NEED TO FILE THE E-POSTCARD

      Employer identification number (EIN), also known as a Taxpayer Identification Number
       (TIN).
      Tax year
      Legal name and mailing address
      Any other names the organization uses
      Name and address of a principal officer
      Web site address if the organization has one
      Confirmation that the organization’s annual gross receipts are normally $50,000 or less
      If applicable, a statement that the organization has terminated or is terminating (going
       out of business)