Tax season isn’t over just yet. Tax-exempt organizations with a calendar year-end (December 31) must file a return or request an extension by May 15, 2025.
Due Dates
The annual filing due date for the Form 990-series (Forms 990, 990-EZ and 990-PF, Form 990-N (the e-postcard), Form 990-T and Form 4720 are normally by the 15th day of the 5th month after the end of the accounting year. For an organization with a December 31 year-end, that’s May 15. Other organizations may need to do a little math.
Extensions
Tax-exempt organizations that need extra time to file can request a six-month automatic extension by filing Form 8868. As with individuals, extending the time to file doesn’t extend the time to pay if any tax is due.
Filing Electronically
Many forms must be filed electronically, including the 990 series and the e-postcard. The IRS will send back returns filed on paper that should have been e-filed, and reject electronically filed returns that are materially incomplete or use the wrong form.
If you have questions about how (and which form) to file, review the instructions or check with your tax professional.
Who Has To File?
The annual filing requirements apply to most tax-exempt organizations, even if you don’t have significant activity. Some exceptions apply—you can check the list of those here.
E-Postcard
Small tax-exempt organizations that qualify may file Form 990-N instead of Form 990 or Form 990-EZ. Those organizations can file Form 990-N if their annual gross receipts are normally $50,000 or less. Gross receipts mean the total amounts the organization received from all sources during its annual accounting period, without regard for costs or expenses.
Some organizations cannot file Form 990-N even if their gross receipts are $50,000 or less. Those include private foundations, supporting organizations, political organizations (section 527), and a few others. You can find a longer list of those here.
To file your Form 990-N, you must create an account (if you haven’t already) and file using the IRS web page. The IRS requires that you file using a computer, specifically advising, “Do not use a smartphone or tablet to file your Form 990-N.” The IRS has created a user guide for those who need a little guidance.
And, importantly, again there are no paper forms.
(It’s worth noting that on May 4, 2025, the Form 990-N web page will be unavailable from 1 – 7 a.m. ET while the IRS makes updates.)
Form 990-N is very easy to complete—there’s no math! You’ll need your EIN, tax year, and contact information. You’ll also need the name and address of a principal officer and a website address, if any. Then, confirm that the organization’s annual gross receipts are $50,000 or less and submit.
Form 990-EZ
If an organization has gross receipts less than $200,000 and total assets at the end of the year less than $500,000, it can file Form 990-EZ, instead of Form 990.
Additionally, tax-exempt organizations, nonexempt charitable trusts, and section 527 political organizations file Form 990-EZ.
Not all organizations qualify to file Form 990-EZ. For example, Form 990-EZ can’t be used by a private foundation required to file Form 990-PF, and Form 990 must be used to file a group return, not Form 990-EZ.
Form 990
Form 990 must be filed by an organization exempt from income tax under section 501(a) if it has either gross receipts greater than or equal to $200,000 or total assets greater than or equal to $500,000 at the end of the tax year, unless it meets an exemption. If an organizatio is exempt from tax and hasn’t applied for recognition of exemption or whose application for recognition of exemption is pending, it must file Form 990.
Sponsoring organizations of donor advised funds, organizations that operate a hospital facility, organizations recognized by the IRS as section 501(c)(29) nonprofit health insurance issuers, and certain controlling organizations defined in section 512(b)(13) must file Form 990 rather than Form 990-EZ regardless of the amount of gross receipts and total assets.
Auto-Revocation
It’s important to file timely. Organizations that fail to file required Forms 990, 990-EZ, or 990-N for three consecutive years will automatically lose their tax-exempt status. Revocation of the organization’s tax-exempt status will happen on the filing due date of the third consecutively-missed year. If you lose your tax-exempt status, the organization is liable for all income, excise, or other taxes and penalties that may have been owed when your status was revoked. Your organization will also be responsible for any future tax liabilities that accrue due to your organization’s loss of exemption.
You can search online if you can’t remember whether you’ve filed (and you don’t have a confirmation in your files).
Words of Warning
Information on the Form 990 series filed with the IRS, except for certain contributor information on Schedule B (Form 990), is required to be made available to the public. That means that social security numbers (SSNs) shouldn’t be included on this form. By law, with limited exceptions, neither the organization nor the IRS may remove that information before making the form publicly available—so be sure to review the forms carefully before submitting.
More Information
If you need more information, the IRS has created a web page for tax-exempt organizations with additional resources—or check with your tax professional.
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