Nonprofits join the rules pack: Form 990 family, state nonprofit reports, charitable registration
The pack now covers nonprofit corporations. Federal: Form 990-N, 990-EZ, 990 and 990-PF by the 15th day of the fifth month after the fiscal year, Form 990-T for unrelated business income, donor acknowledgments by January 31, and the 501(c)(3) exemption from federal unemployment tax. Every state and the District of Columbia: the nonprofit corporation's own report where it differs from the business corporation's, and charitable solicitation registration in the 37 states and the District that require it, with a line for the states that do not. Also in this release: Colorado's periodic report fee, $25 since July 2024, and Utah's repeal of charitable registration in 2024.
Nothing to file. A nonprofit that built a calendar before this release should rebuild it with the Nonprofit corporation entity to see the new lines.
On the calendar
- Annual electronic notice for small exempt organizations
- Short annual return of an exempt organization
- Annual return of an exempt organization
- Annual return of a private foundation
- Exempt organization business income tax return
- Written acknowledgments to donors
- Annual federal unemployment tax return
- Colorado periodic report
- Colorado periodic report
- Utah charitable solicitation registration: ended in 2024
Source
https://www.irs.gov/charities-non-profits/annual-exempt-organization-return-due-date