The nonprofit compliance calendar: nonprofit compliance deadlines made simple

When is the Form 990 due?

Your Form 990 is due on the 15th day of the 5th month after your tax year ends. If your books run on the calendar year, that means your 990 filing deadline is May 15 of the following year.

Not sure of your date? Start with the month your fiscal year ends and count forward five months. Your deadline is the 15th of that month. If your year ends June 30, that is November 15. When the 15th falls on a Saturday, Sunday or legal holiday, you file on the next business day, so in 2026 that is Monday, November 16.

Need more time? You can file Form 8868 for an automatic 6-month extension on the Form 990 or 990-EZ. One catch: that extension does not apply to the 990-N e-postcard.

• Calendar-year nonprofits: file by May 15, or by November 16, 2026 with an extension.
• Fiscal-year nonprofits: 15th day of the 5th month after year-end.
• Form 8868 buys 6 more months for the 990 and 990-EZ, but not the 990-N.

For the full table of due dates by tax year end, the 2026 dates and the late-filing penalties, see the Form 990 deadline guide.

Which 990 do you file?

There is not one Form 990. There are a few, and which one you file depends on your size. If your group is new and small, you may qualify for the smallest version.

Pick the form that matches your numbers. When in doubt, check with a professional, since the thresholds can shift over time.

• 990-N (e-postcard): for groups whose gross receipts are normally $50,000 or less. It is short and filed online.
• 990-EZ: for groups with gross receipts under $200,000 and total assets under $500,000.
• Full Form 990: for groups with gross receipts of $200,000 or more, or total assets of $500,000 or more.

What happens if a nonprofit misses its 990?

Missing one year is a problem you can fix, but do not let it slide. Under the IRS's 2025 Form 990 instructions, a late Form 990 or 990-EZ can cost $25 for each day it is late, up to the smaller of $13,000 or 5 percent of your gross receipts for the year. If your gross receipts are over $1,309,500, it is $130 a day, up to $65,000. The IRS will not charge it if you show a reasonable cause for filing late. A late 990-N has no penalty, but you still need to file it.

The bigger risk is silence. If you fail to file for three years in a row, the IRS automatically revokes your tax-exempt status. That can mean owing income tax and losing the ability to accept tax-deductible gifts.

If that happens, it is not the end. Revoked organizations can apply to have their status reinstated, and there are set procedures for doing so. Still, it is far easier to file the small form on time than to climb back.

• Late 990 or 990-EZ: $25 a day, capped at the lesser of $13,000 or 5% of gross receipts (2025 instructions). Over $1,309,500 in gross receipts: $130 a day, up to $65,000.
• Late 990-N: no penalty, but file it anyway.
• Miss three years in a row: automatic loss of tax-exempt status.
• Reinstatement is possible, but it means new paperwork and fees.

Do nonprofits have to register with the state to fundraise?

Often, yes. As of 2026, 37 of the 50 states have a charitable registration. In those states, you generally must register before you ask residents for donations. This is called charitable solicitation registration. The other 13 states have none. Small groups may get a break: 26 of the 37 exempt some groups, most often those that raise under a set amount, and Ohio and Oklahoma charge small groups less.

That word 'solicit' is broad. It can include a donate button on your website, an email appeal, or a grant request. So even a small, online-only group may need to register somewhere.

There is no single national portal. For now, you register with each state's agency separately, in every state where you ask for money. Start with your home state, then look at where your donors live. Our table of the cost to start a nonprofit in every state lists each state's rule, fee and small-group exemption.

• 37 of the 50 states have a charitable registration (2026); 13 have none.
• Online appeals and donate buttons can count as soliciting.
• There is no one-stop filing; you register state by state.

Renewals and your nonprofit annual report

Registration is not one-and-done. Most states that require charitable registration also require you to renew it, or file a report, each year. Missing it can mean late fees or a suspended registration, so the renewal date matters as much as the first filing.

Separately, 42 of the 50 states, as of 2026, ask nonprofits to keep their corporate status current with a state filing every year or every two years. It is sometimes called a nonprofit annual report or a statement of information, and it usually goes to the Secretary of State. This is different from your IRS Form 990 and your charitable registration renewal.

Because each state sets its own rules and dates, check your state's requirements directly rather than assuming your neighbor's schedule matches yours.

• Charitable registration usually renews every year.
• Missing a renewal can mean late fees.
• A state nonprofit annual report keeps your corporate status active and is separate from the 990.

Build your own compliance calendar

You do not need fancy tools to stay on top of this. You need one place with the right dates. Put these on a calendar you actually check, and set reminders a month ahead of each one.

Write down the exact deadline, who is responsible, and where you file. Future-you, mid-busy-season, will be grateful.

• Your Form 990 filing deadline (15th day of the 5th month after year-end).
• Your state charitable solicitation registration renewal date.
• Your state nonprofit annual report or corporate filing date.
• A reminder 30 days before each, so nothing sneaks up on you.