Annual Reporting & Filing
In general, exempt organizations are required to file annual returns, although there are exceptions. If an organization does not file a required return or files late, the IRS may assess penalties. In addition, if an organization does not file as required for three consecutive years, it automatically loses its tax-exempt status.
- 990-Series Returns (current year forms and schedules)
- Filing Thresholds - Which 990 Series Return to File
- Return Due Dates for Exempt Organizations Annual Returns
- Which form should I use?
- Annual electronic notice (e-Postcard) for small exempt organizations
- Filing tips
More Information from the IRS