Small Non Profits - Final Regs Issued on E-Postcards
Small non profits with receipts are required to submit an "e-postcard" with some basic informaiton about the non-profit. The link below is to a great article from the Journal of Accountancy highlighting the requirements as well as the penalties for non filing.
http://www.journalofaccountancy.com/Issues/2009/Nov/20092148.htm