White clock with the word Deadline on its face

if your nonprofit is on a calendar accounting year, TOMORROW (May 15th) is the deadline for filing its Form 990 with the IRS.

Which forms do exempt organizations file? (IRS)

2010 Tax Year and later
(Filed in 2011 and later)

Form to File

 Instructions  

Gross receipts normally ≤ $50,000
Note: Organizations eligible to file the e-Postcard may choose to file a full return

990-N

n/a

Gross receipts < $200,000, and
Total assets < $500,000

990-EZ

or 990

Instructions

Gross receipts ≥ $200,000, or
Total assets ≥ $500,000

990

Instructions

Private foundation

990-PF

Instruction

 

If you need to file an extension, file Form 8868 (Application for Extension of Time To File an Exempt Organization Return). Get it postmarked or e-file it no later than tomorrow.

When an exempt organization that is required to file an annual return (e.g., Form 990, 990-EZ or 990-PF) or submit an annual electronic notice (Form 990-N, or e-Postcard) does not do so for three consecutive years, it will automatically lose its exempt status. If you did not file the appropriate Form 990 for 2012 and 2013, you must file it for 2014 by TOMORROW or your nonprofit will have its exemption automatically revoked on May 16 (filing for an extension will NOT prevent this). See Automatic Revocation of Exemption for Non-Filing: Frequently Asked Questions

Additional Resources

e-file for Charities and Non-Profits, IRS

Changes To 2014 Form 990, Form 990-EZ, And Form 990-PF For Exempt Organizations, McGuire Woods