Obligare / Federal / Annual return of an exempt organization
Federal · Form 990

Annual return of an exempt organization

File Form 990 electronically with its schedules, or file Form 8868 for an automatic six month extension. Have the board review it before it goes.

When
By the 15th day of the 5th month after the fiscal year ends (May 15 for a calendar year).
Agency
IRS
Form
Form 990
Applies to
Nonprofits in the United States, with gross receipts $200,000 or more, other than private foundations.
If missed
$25 a day, up to the lesser of $13,000 or 5% of gross receipts ($130 a day up to $65,000 for organizations with gross receipts over $1,309,500); the figures are for returns filed in 2026 and are adjusted yearly; automatic loss of exemption after three missed years
Source
www.irs.gov, read October 22, 2026
J
Jay explains

An exempt organization with gross receipts of $200,000 or more, or total assets of $500,000 or more, files the full Form 990 by the 15th day of the fifth month after its fiscal year ends, May 15 for a calendar year. It is an information return rather than a tax return, but it is the most read document a nonprofit produces: it is public, it carries the governance questions, the compensation of officers and the public support test. Form 8868 gives an automatic six month extension; the penalty for a late return runs by the day.

Next dates

For a calendar year company. Weekend and holiday dates are moved to the next business day, as the IRS does.

Also in the federal calendar

Federal corporate income tax returnFederal S corporation returnFederal partnership returnBusiness income on the owner's personal returnNonresident owner's US return, if one is owedAnnual electronic notice for small exempt organizationsShort annual return of an exempt organizationAnnual return of a private foundationExempt organization business income tax returnWritten acknowledgments to donorsCorporate estimated tax paymentOwners' estimated tax payments

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An LLC's tax treatment decides which federal return it files. Choose the line that matches yours. Nonprofits are covered too.
Count everyone on payroll. An S corporation's working owners are employees: they are paid a salary.
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