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Exempt Organization Annual Filing Requirements - Overview

What are my filing responsibilities once I receive/apply for my tax-exempt status?

An organization that normally has $50,000 or more in gross receipts and that is required to file an exempt organization information return must file either Form 990, Return of Organization Exempt from Income Tax, or Form 990-EZ, Short Form Return of Organization Exempt from Income Tax. See Filing Phase-In for more information about which return to file. The return is due on the 15th day of the 5th month after the end of the organization's fiscal year. (For example, the 2008 return of an organization whose fiscal year ends on June 30, 2009, would be November 15, 2009.)  The due date may be extended for three months, without showing cause, by filing Form 8868 before the due date; an additional three-month extension may be requested on Form 8868 if the organization shows reasonable cause why the return cannot be filed by the extended due date.

Small organizations - those whose annual gross receipts are normally less than the threshold- are not required to file an annual return, but may be required to file an annual electronic notice - e-Postcard.

Additional information:

Which Forms Do Exempt Organizations File?  - The Form 990 Series (Filing Phase-In)

Page Last Reviewed or Updated: 04-Mar-2014