Does a small church need to file a 990N? I have not been able to determine if this is now required. In the past, we have not filed 990's as we are a small congregation.
Section 6033 exempts several organizations from the Form 990 reporting requirements, including the following:
A church, an interchurch organization of local units of a church, a convention or association of churches, an integrated auxiliary of a church (such as a men's or women's organization, religious school, mission society, or youth group), and certain church-controlled organizations (see Revenue Procedure 86-23). The term "integrated auxiliary" is defined fully in Chapter 12, section A.4, in my annual tax guide, the Church & Clergy Tax Guide.
Learn more about church reporting requirements with the annual Church & Clergy Tax Guide.