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? Count five months past the last day of your fiscal year, then add 15 days. That is your deadline.
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.
- 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.
Which 990 do you file?
There is not one Form 990. There are a few, and which one you file depends on your size. Most brand-new, small nonprofits file 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 usually fix, but do not let it slide. For most small groups, a late Form 990 carries a penalty of $20 for each day it is late, up to the smaller of $12,000 or 5 percent of your gross receipts. Larger organizations face steeper penalties.
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: about $20 per day for smaller groups, capped at the lesser of $12,000 or 5% of gross receipts.
- 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. Forty states require charitable nonprofits to register before they solicit donations from that state's residents. This is called charitable solicitation registration.
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.
- 40 states require registration before you ask residents for donations.
- 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, either every year or every other year. Late fees apply, so the renewal date matters as much as the first filing.
Separately, many states ask nonprofits to keep their corporate status current through a state filing, sometimes called a nonprofit annual report or a statement of information, filed with 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 yearly or every two years.
- Missing a renewal often means 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.