Penalties for Nonprofits who don't eFile?

The Senate has adopted an amendment that would raise several penalties on tax-exempt organizations and establish a new penalty for failure to comply with electronic filing requirements.

The proposal, offered by Senator Charles Grassley (R-IA), would double the excise tax on political and excess lobbying activities; increase the excise tax on organizations with revenues of more than $25 million for failing to file a Form 990; and, for organizations that are already required to file their Form 990 electronically, impose new penalties for failure to do so.

The link in the heading will take you to the IRS's FAQ on eFiling.