Filing requiement for 501(c)(3)

[KBTS]

I am treasurer of a small non-profit that normally files a 990-N e-postcard. Annual gross receipts are usually less than $10,000. However last year, we received a state grant for a project and receipts were around $195,000. This was a one-time thing and receipts will be back to their usual level going forward.

Since our gross receipts are "normally" $50k or less, are we still eligible to file the 990-N e-postcard or does this one unusual year mean that a 990-EZ will be required?

[Uncle Sam]

Filing Requirement for 501(c)(3)

990-EZ is required for this year.
You also need to find out about any state reporting requirements - usually filed
through the State Attorney General's Office - Charity Division.