The Internal Revenue Service has issued final regulations that explain how organizations must file tax returns if their annual gross receipts are usually $25,000 or less.

Last year, the IRS released its Form 990-N, also known as an electronic notice or “e-Postcard,” a new tax document required of groups with annual gross receipts of $25,000 or less.

In the past, only groups that earned more than $25,000 yearly had to file returns with the IRS, but the Pension Protection Act of 2006 requires all groups to file.