Annual Filings for Tax-Exempt Charitable Organizations

Federal filing requirements: All nonprofits that are recognized as tax-exempt (with some exceptions) have an obligation to file an annual return with the IRS, known as the "990 series" (because there are several forms that use the number 990, including Form 990, Form 990-EZ, Form 990-N, and Form 990-PF, and 990-T).  Even if your organization is exempt from filing with the IRS, it may still have to file something annually with your state. Read about state annual filing requirements.

• The Pension Protection Act of 2006 requires that all nonprofit organizations, other than churches and church-related organizations, must file an annual return with the IRS. (This federal law eliminated a prior filing exemption for smaller organizations with income under $25,000.)

• Since there are different versions of the 990 form, the IRS provides a chart showing which form different organizations should use to file.

• Small organizations with total annual receipts of normally $25,000 or less, should file the IRS Form 990-N, known as the ePostcard. The ePostcard is easy to complete. It only takes only a few minutes to fill out eight simple questions.

• Nonprofits that have unrelated business income may have to file the Form 990-T.

• When are the forms due? Form 990-series annual returns are due on the 15th day of the fifth month after an organization’s fiscal year ends. Many organizations use the calendar year as their fiscal year, which makes May 15 their filing deadline. Read more about the 990 return due dates and extension procedures.

• Read the IRS’ answers to Frequently Asked Questions about annual filing requirements.

• Read this fact sheet from the IRS for more information about filing annual returns.

Question: What happens if an organization fails to file its federal annual return?

Answer: There are penalties for failure to file a timely and/or inaccurate return that range from monetary penalties, to automatic loss of tax-exempt status if an organization fails to file annual returns for three consecutive years. (Automatic revocation applies even to those organizations that normally have less than $25,000 in annual gross receipts.) Note: While penalties for failing to file the 990 and 990-EZ can be steep, there is no financial penalty for late filing of the 990-N.  However, failing to file for three consecutive years will result in automatic revocation of tax-exempt status.

• Read answers to Frequently Asked Questions about the automatic revocation, including what happens if your nonprofit loses its tax-exemption.
• Loss of tax-exempt status: Organizations that lose their tax exempt status are no longer eligible to receive tax-deductible contributions, and may be required to pay corporate income tax.

Check the IRS.gov website for updates on procedures for re-filing.

Question: What if your organization's exemption was revoked in error by the IRS?

Answer: If you believe that your nonprofit’s tax-exempt status was automatically revoked because of an error, the IRS encourages you to contact its Customer Account Services. NOTE: Before calling the IRS, be sure to obtain copies of all documentation that you have showing a real mistake was made (such as copies of correspondence from the IRS or you proving that you had submitted a 990 in the last three years).

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