DUE DATE COMING UP FOR CALENDAR YEAR TAX-EXEMPT ORGANIZATIONS:

Form 990, 990-EZ, or 990-PF must be filed by the 15th day of the 5th month after the end of your organization's accounting period. Thus, for a calendar year taxpayer, Form 990, 990-EZ, or 990-PF is due May 15 of the following year.

Use Form 8868 to request an automatic 6-month extension of time to file Form 990, 990-EZ, or 990-PF. For more information, see Form 8868 and its instructions.

For more information on the filing requirements, see the instructions for Forms 990, 990-EZ, and 990-PF.

Small tax-exempt organizations generally are eligible to file Form 990-N to satisfy their annual reporting requirement if their annual gross receipts are normally $50,000 or less.

• Gross receipts are the total amounts the organization received from all sources during its annual accounting period, without subtracting any costs or expenses.

• Gross receipts are considered to be normally $50,000 or less if the organization:
  • Has been in existence for 1 year or less and received, or donors have pledged to give, $75,000 or less during its first tax year;
  • Has been in existence between 1 and 3 years and averaged $60,000 or less in gross receipts during each of its first two tax years; and
  • Is at least 3 years old and averaged $50,000 or less in gross receipts for the immediately preceding 3 tax years (including the year for which calculations are being made).

An organization cannot file Form 990-N until after the end of its tax year. For example:

• Calendar Year Filers If your organization uses a calendar year (a year ending December 31) as its tax year, it must wait until January 1, the day following the end of its tax year, to file.
• Fiscal Year Filers If your organization uses a fiscal year (a year ending on a date other than December 31) as its tax year, it must wait until the day following the end of its fiscal year to file. The IRS determines the filing year using the beginning date of the organization’s tax year.

The 990-N due date cannot be extended, but there is no penalty for submitting it late unless it's the third (and only) year. Complete instructions for the filing the 990-N can be found here.