New York nonprofit compliance calendar 2026: the filings and due dates

Each filing, in plain English

New York fourth quarter withholding return with the annual wage totals

When: by January 31 each year. Where: New York State Department of Taxation and Finance (Form NYS-45).

New York has no separate annual reconciliation form. The fourth quarter NYS-45, due January 31, carries each employee's annual wage and withholding totals and closes the year. Withholding payments during the year follow the schedule set by the employer's size, as often as within three business days of each payday. A payroll provider files it.

New York harassment prevention training

When: by January 31 each year. Where: New York labor and civil rights agencies.

New York requires private employers to train employees on preventing sexual harassment. Every year, for all employees, with the state's model program or an equivalent. The date here is a planning reminder at the start of the year; the legal timing runs from each employee's hire date and the last training.

New York unemployment insurance wage report

When: by the last day of the 1st month after each quarter. Where: New York unemployment insurance agency. If missed: Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time.

An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.

Written acknowledgments to donors

When: by January 31 each year. Where: IRS (Contemporaneous written acknowledgment). If missed: The donor loses the deduction; the organization owes $10 per disclosure, up to $5,000 per event, for failing to disclose quid pro quo contributions over $75.

A donor cannot deduct a gift of $250 or more without a written acknowledgment from the charity, received before the donor files their return. The law sets no date for the charity, but January 31 is the working deadline that keeps every donor's return on time, and it matches the W-2 and 1099 season. The acknowledgment names the amount, says whether the donor received anything in return, and values it if so. Gifts over $75 made partly in exchange for goods or services need the disclosure at the time of the gift.

Quarterly federal payroll tax return

When: by the last day of the 1st month after each quarter. Where: IRS (Form 941). If missed: 5% of the unpaid tax for each month late, up to 25%, plus failure to deposit penalties of 2% to 15%.

Nearly every employer files Form 941 four times a year, by the last day of the month after each quarter: April 30, July 31, October 31 and January 31. It reconciles what was withheld from employees and what the employer owes in Social Security and Medicare tax against the deposits already made. The smallest employers, those the IRS has told to file Form 944 because their annual liability is $1,000 or less, file once a year by January 31 instead. A payroll provider normally files it; the company is still the one liable.

W-2 forms to employees and the SSA

When: by January 31 each year. Where: Social Security Administration (Forms W-2 and W-3). If missed: $60 to $340 per form depending on how late (the figures for forms due in 2026, adjusted yearly), with no cap for intentional disregard.

Employees need their W-2 to file their own taxes, so the deadline is early: January 31, both for the copy to the employee and the copy to the Social Security Administration. Penalties are per form and grow the longer the forms are late. Payroll providers prepare and file these as part of year end.

Annual return of an exempt organization

When: by the 15th day of the 5th month after the fiscal year ends (May 15 for a calendar year). Where: IRS (Form 990). 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.

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.

New York charities annual filing

When: by the 15th day of the 5th month after the fiscal year ends (May 15 for a calendar year). Where: New York Attorney General, Charities Bureau (Form CHAR500). Fee: $25 under Article 7-A plus $25 to $1,500 under the EPTL, by net worth. If missed: $1,000 per violation and cancellation of the registration.

A charity that solicits or holds assets in New York registers with the Attorney General's Charities Bureau and files Form CHAR500 every year four and a half months after its fiscal year ends, May 15 for a calendar year, with the same extension as the Form 990. Two fees apply: $25 under Article 7-A for soliciting, and $25 to $1,500 under the Estates, Powers and Trusts Law by net worth. Revenue over $250,000 requires reviewed statements and over $1 million an audit. Religious organizations are exempt.