The Internal Revenue Service reminds small taxexempt organizations to file their annual electronic informational return with the IRS by the May 15 deadline.

This is the second year of the new requirement for taxexempt organizations whose gross annual receipts are normally $25,000 or less to file Form 990-N also known as e-Postcards. The May 15 deadline applies to all small organizations whose tax year ends on Dec. 31. Organizations whose tax year is different from the calendar year must file the e-Postcard by the 15th day of the fifth month after the close of their tax year.

"The leadership of these small organizations tends to change rather frequently, so it is important to remind everyone of this filing requirement," Director of the IRS's Exempt Organizations Division, Lois Lerner said. "It is important for an organization to file. If it fails to do so for three consecutive years, it will automatically lose its tax-exempt status."

The e-Postcard is a simple, Internet-based form that asks a few identifying questions about the organization. The postcard must be filed online, there is no paper option.

For information and a link to the e-Postcard go to IRS.gov.