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exception, the integrated auxiliary of the church exception was not affected by the Pension Protection Act. Forin 990-N Filing Requirements. Under the Pension Protection Act of 2006, an organization exempt under the Group Ruling that claims exception (v) above (gross receipts normally not in excess of $25,000) as its basis for not filing Form 990 must file annual electronic Form 990-N ("e-postcard") as required by IRS, setting forth the following information: (1) the legal name of the organization; (2) any name under which the organization operates or does business; (3) the organization's mailing address and Internet website address; (4) the organization's EIN; (5) the name and address of a principal officer; (6) evidence of the organization's continued qualification for exemption from the Form 990 filing requirement; and (7) notification of termination, if applicable. Form 990-N must be submitted electronically through the IRS website on or before the 1511, day of the fifth calendar month following the close of the fiscal year for which it is filed.ii Public Disclosure and Inspection. Organizations that are required to file either Form 990 or Form 990-N must upon request make a copy of the form and its schedules and attachments (other than Form 990 contributor lists) available for public inspection during regular business hours at the organization's principal office and at any regional or district offices having three or more employees. Form 990 or Form 990-N for a particular year must be made available for a three year period beginning with the due date of the return.-2/ In addition, organizations that file Form 990 or Form 990-N must comply with written or in-person requests for copies of the forms. The organization may impose no charge other than a reasonable fee to cover copying and mailing costs. If requested, copies of the forms for the past three years must be provided. In-person requests must be satisfied on the same day. Written requests must be satisfied within 30 days.1 It Temporary Regulations: Notification Requirement for Tax-Exempt Entities Not Currently Required to File, 72 Fed. Reg. 64147 (November 15, 2007). 12 The penalty for failure to permit public inspection of the Form 990 is $20 for each day during which such failure continues, up to a maximum of$10,000. IR.C. § 6652(c)(1)(C). l] i.R.C. § 6104(d). Generally, a copy of an organization's exemption application and supporting documents must also be provided on the same basis. However, since Catholic organizations covered under the Group Ruling did not file exemption applications with IRS, nor did USCCB, organizations covered under the Group Ruling should respond to requests for public inspection and written or in porson requests for copies by providing a copy of the page of the current OCD on which they are listed. If a covered organization does not have a copy of the current OCD, it has two weeks within which to make it available for inspection and to comply with in-person requests for copies. Written requests must be satisfied within the general time limits. 6 i i