As of 2008, all tax-exempt organization must file an annual information return (similar to a tax return) with the IRS, regardless of income level.

There are now three return forms; which one your parent group completes is based on how much total revenue—not just profit—you had for the year.

Groups with more than $50,000 and less than $200,000 in gross receipts file the simpler Form 990-EZ; parent groups with $200,000 or more in gross receipts complete the full-length Form 990.

The change is for nonprofit organizations with $50,000 or less in gross receipts. These groups file a brief "e-postcard," Form 990-N, which is completed and submitted electronically to the IRS.

All 990 forms are due by the 15th day of the fifth month after your group's fiscal year ends. For example, if your fiscal year ends July 31, the return would need to be filed by Dec. 15.

For more information, see the e-postcard FAQs from the IRS.