The non-profit organizations except churches should file an annual income information return since 2010. 990n is a simple form online for such non-profit organizations to file returns online every year. The gross revenue that IRS laid down for filing under 990n should be less than $50,000 per year. Churches, their integrated auxiliaries, and conventions or association of churches are exempted from filing this form 990n with IRS through e-postcard. The Form 990N is very simple. There are only...