http://institute.accountingtoday.com/news/IRS-Provides-New-Filing-Thresholds-Nonprofits-56532-1.html
WASHINGTON, D.C. (DECEMBER 3, 2010)
BY ACCOUNTING TODAY STAFF
The Internal Revenue Service has announced new filing thresholds for next year for tax-exempt organizations filing Form 990 series returns.
Organizations with gross receipts normally less than or equal to $50,000 must file Form 990-N (but may choose to file a complete Form 990 or Form 990-EZ). In prior years only organizations with gross receipts normally less than or equal to $25,000 could file the Form 990-N, also known as an "e-postcard."
Organizations with gross receipts greater than $50,000 and less than $200,000, and total assets less than $500,000, must file Form 990-EZ or a complete Form 990.
Organizations with gross receipts greater than or equal to $200,000, or total assets greater than or equal to $500,000, must file Form 990.
Private foundations must file Form 990-PF.
