Which of the following statements regarding exempt organization filing requirements is correct?

		Exempt organizations required to file a Form 990 can file an e-Postcard instead of Form 990 if their annual gross receipts do not exceed $50,000.
		Churches are required to file Form 990 (Return of Organization Exempt from Income Tax) only if annual gross receipts exceed $50,000.
		The due date for Form 990 (Return of Organization Exempt from Income Tax) is the fifteenth day of the fifth month after the end of the taxable year, whereas for private foundations the due date for Form 990-PF (Return of Private Foundation) is the fifteenth day of the fourth month after the end of the tax year.
		Exempt organizations can file a 990-EZ if their gross receipts are less than $200,000 regardless of the level of their assets.