Annual Filing For Tax-Exempt

Organizations, An OVERVIEW

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OVERVIEW
Introduction
Federal Filing Requirements
Filing Deadline
Automatic Revocation
Exempt Organization Extension
INTRODUCTION ABOUT TAX-
EXEMPT ORGANIZATIONS RETURN
The Form 990, and its subsequent smaller forms, is
for the annual reporting of income, assets, liabilities,
events, and other important information about the
tax-exempt organization to the IRS.
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FEDERAL FILING REQUIREMENTS
All tax-exempt organizations required to file an
annual report to the IRS must do so using one of the
several Forms 990.
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FEDERAL FILING REQUIREMENTS
The smallest of tax-exempt organizations, those
grossing under $50,000 in receipts, are allowed to E-
file the 990-N e-Postcard.
FORM 990-N
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FEDERAL FILING REQUIREMENTS
The largest of these, Form 990, is for any tax-exempt
organization but is most commonly filed by those
organizations with over $200,000 in gross receipts
and over $500,000 in total assets.
FORM 990
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FEDERAL FILING REQUIREMENTS
Form 990-EZ is available for those organizations
which have gross receipts over $50,000 but under
$200,000 and under $500,000 in total assets.
FORM 990-EZ
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FEDERAL FILING REQUIREMENTS
Form 990-PF is for the annual return of private
foundations or Section 4947(a)(1) non-exempt
charitable trusts treated as private foundations.
FORM 990-PF
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FEDERAL FILING REQUIREMENTS
Form 990-T is for tax-exempt organizations to report
their business income tax annual return.
FORM 990-T
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The filing deadline for tax-exempt organizations is
always the 15th day of the 5th month after the end
of the organization's fiscal period. For calendar year
filers, this would place the deadline on May 15th.
DEADLINE FOR FILING EXEMPT
ORGANIZATIONS
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Should a tax-exempt organization fail to file for three
(3) consecutive years, the IRS automatically revokes
its tax-exempt status. In order to regain its status,
the organization will need to contact the IRS and re-
apply.
AUTOMATIC REVOCATION OF TAX-
EXEMPT STATUS
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Tax-exempt organization need additional time to
file, it may file Form 8868, which is an extension of
time to file Forms 990.
EXTENSION OF TIME TO FILE AN
EXEMPT ORGANIZATION RETURN
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EXTENSION OF TIME TO FILE AN
EXEMPT ORGANIZATION RETURN
It allows for an automatic three (3) month extension
of time to file and, should additional time be
necessary, a second filing of Form 8868 allows for
another non-automatic three (3) month extension.
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