A nonprofit's calendar, with the parts a company's does not have
A nonprofit owes most of what a company owes (payroll filings, W-2s, 1099s, the state's own report) and three things a company never files: the annual return to the IRS, the state's nonprofit report, and charitable solicitation registration in every state where it asks the public for money. Obligare covers all of it from one profile.
What the calendar holds
- The Form 990 family. Form 990-N for gross receipts under $50,000, Form 990-EZ under $200,000 with assets under $500,000, the full Form 990 above that, and Form 990-PF for every private foundation. All due by the 15th day of the fifth month after the fiscal year ends, May 15 for a calendar year, with Form 8868 for the six month extension. Form 990-T when there is unrelated business income.
- The state's nonprofit report. Most states ask nonprofit corporations for the same annual or biennial report they ask of business corporations, at a lower fee; some set a different date (Michigan's October 1, Massachusetts's November 1, Missouri's August 31), some ask nothing (Alabama, New York, North Carolina, Oklahoma, South Carolina), and a few ask every five years (New Hampshire, Ohio). Each state's line says which.
- Charitable solicitation registration. Thirty seven states and the District of Columbia require a charity to register before asking their residents for contributions and to renew every year, usually with a copy of the Form 990 and a fee set by revenue (Louisiana only when a paid solicitor is involved; Texas and Arizona only for a few categories). Tell Obligare where you raise money and each state's renewal appears with its date, its fee and its agency. The states with no registration (Delaware, Idaho, Indiana, Iowa, Montana, Nebraska, South Dakota, Utah since 2024, Vermont, Wyoming) say so on the calendar, so nobody wonders.
- What a nonprofit does not owe. No corporate income tax return, no estimated income tax, and for a 501(c)(3), no federal unemployment tax and no Form 940. The engine leaves those off rather than listing them with a note.
- Donor acknowledgments. A January 31 reminder to send every donor of $250 or more the written acknowledgment their deduction depends on.
Who it is for
The executive director who is also the bookkeeper. The treasurer on the board who inherited a folder. The CPA whose client list mixes LLCs and charities and who wants one calendar for all of them, which is what the Advisor plan is: every organization in one account, each one invited to its own, one digest in the morning.
The Alleviate Index
Obligare and the Alleviate Index are both products of Alleviate Technologies, Inc. The Index holds a public profile for every US public charity, built from IRS data, where a charity shows its readiness to funders and claims its page. Obligare is the working calendar behind the scenes. A charity can use either, or both.
Jay's note on the three missed years
The most expensive thing a small nonprofit can miss is the smallest filing it has. Form 990-N takes ten minutes and carries no penalty, so it slips; miss it three years in a row and the IRS revokes the exemption automatically, donors lose their deductions from the date of the revocation, and getting it back means a new application, a fee and months of waiting. That is why the e-Postcard sits on the calendar with the same reminders as the full return.