The annual filing due date for certain returns filed by tax-exempt organizations is the 15^th day of the 5^th month after the organization’s accounting period ends. Those operating on a calendar year basis must file a return by May 15. Use Form 8868, Application for Extension of Time To File an Exempt Organization Return or Excise Taxes Related to Employee Benefit Plans, to request an automatic extension of time to file. Generally, Form 8868 must be filed by the due date for the return to which it relates. Returns due include:

• Form 990-series annual information returns (Forms 990, 990-EZ, 990-PF)
• Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Form 990-EZ <– What the GMCSC Uses!
• Form 990-T, Exempt Organization Business Income Tax Return (other than certain trusts)
• Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code 

Additional information on annual filing and forms for tax-exempt organizations is available at Annual filing and forms | Internal Revenue Service.

Most tax-exempt organizations are required to file an annual return. Which form an organization must file generally depends on its financial activity. The IRS provides additional information on filing requirements for different levels of financial activity at Form 990 series which forms do exempt organizations file filing phase in | Internal Revenue Service.

An organization that does not meet its Form 990 or Form 990-EZ filing requirement may have to pay a penalty for each day the return is late. See Form 990 Instructions PDF or Form 990-EZ Instructions PDF, “Failure-To-File Penalties” for additional information.

Under Internal Revenue Code Section 6033(j), the tax-exempt status of an organization that does not file a required return or notice for three consecutive years will be automatically revoked as of the due date of the third unfiled return.

Our interactive online Form 990 Overview provides information on:

• which forms to file,
• when they are due,
• public disclosure of your return, and
• offers other tips on preparing your annual filing.

For more details see:

• Annual filing and forms for tax-exempt organizations
• FAQs about the annual reporting requirements for tax-exempt organizations
• Form 990 resources and tools
• Publication 557 PDF

---

For the latest exempt organization news, connect via IRS Social Media and subscribe to this and other IRS Newsletters.

If you have a technical or procedural question about Exempt Organizations, visit the Charities and Nonprofits homepage on IRS.gov.

If you have a specific question about exempt organizations, please contact us.