As you recall, a Form 990, Form 990-EZ, or Form 990-N is due for every 501(c)(3) charity, regardless of size, on the 15th day of the 5th month following the close of the taxable year end.  The IRS has changed the filing thresholds for 2010, which is good news for some, and bad news for others.  The good news first – the threshold for Form 990-N (e-Postcard), the least burdensome of the Form 990s, was doubled to now apply to organizations with gross receipts normally less than or equal to $50,000.  This is really good news for small charities.   The bad news is that the threshold for filing the full Form 990 was significantly reduced, requiring organizations with gross receipts ≥ $200,000, or total assets ≥ $500,000 to file for the 2010 tax year.  Organizations in between must file the Form 990-EZ.  Numerous “medium-sized” charities are now going to be subject to the substantially more burdensome Form 990 filing requirements.  It is worth noting, however, that much of the learning curve for the new Form 990 has already been achieved as the larger charities have completed the new Form 990 since 2008.