"Most Friends of the Library groups do not make enough money to meet the filing requirements of the form 990 or 990EZ with the Internal Revenue Service, BUT they still have to file the 990-N on an annual basis or the IRS will revoke their tax-exempt status. If a Friends group has lost its 501(c)(3) status for failure to file the 990-N, it will have to start all over again and reapply for tax-exempt status.”
— Terry Knowles, former Assistant Director, Charitable Trusts Unit
Office of the Attorney General, NH Department of Justice
Information on the IRS Website:

Stay Exempt
Interactive web-based workshops and mini-courses for exempt organizations at:

Friends may also be able to get help with their IRS filing questions from the Taxpayer Advocates Office in NH.