Thanks for the feedback, William! I think you may not have noticed the next paragraph, which *does* alert the reader of the requirement to file the Form 990-N: “Form 990N Starting in 2008, even small organizations with less than $25,000 a year income must file an Electronic Postcard annually with the IRS, called Form 990N. It’s very simple to fill out, and it’s short, but if you don’t, you risk having your 501(c)(3) status revoked. ” Thank you for noting the $50,000 figure. I’ll update that. I think it changed in the middle of the editorial process for this guide.