The IRS will be sending notices to exempt organizations that have filed paper returns to remind them that they will be required to file their information returns electronically for tax years beginning after July 1, 2019.

The e-filing requirement applies to Forms 990 and 990-PF, but not to 990-EZ. In addition, there are several exceptions, where a paper form must still be used:

• The name of the filing organization has changed, the new name is entered on the form, and the “Name change” box is checked in Item B (for Form 990) or in Item G (for Form 990-PF).
• The Form 990 or 990-PF is for a short period because of an accounting period change. This does not apply if (a) the short period is an initial return and the “Initial return” box is checked in Item B or Item G; or (b) the short period is for a final return, and the “Final return/terminated” box is checked in Item B or Item G.
• An application for exemption is pending, and the “Application pending” box is checked in Item B (for Form 990) or Item C (for 990-PF).
• The organization is a private foundation filing Form 990-PF and is a foreign organization that checked the box in either Item D1 or D2.
• The organization is a private foundation filing Form 990-PF and is n a 60-month termination under section 507(b)(1)(B), and checked the box in Item F.
• The organization is an exempt foreign foundation filing Form 990-PF and entered withholding tax in Part VI, line 6b.
• The Form 990 is being filed before the end of the tax year. This does not apply if the return is a final return, and the “Final return/terminated” box is checked in Item B (for Form 990) or Item G (for Form 990-PF).
• The organization attempted to file Form 990 or 990-PF electronically, but the return was rejected (even after contacting the e-file provider).