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Exempt Organizations - Required Filings

Although they are exempt from income taxation, exempt organizations are generally required to file annual returns of their income and expenses with the Internal Revenue Service. Beginning in 2008, small tax-exempt organizations that previously were not required to file returns because their gross receipts did not exceed a certain threshold may be required to file an annual electronic notice. Some organizations, such as churches and certain church-affiliated organizations, are not required to file annual returns or notices.

If an organization has unrelated business income, it must file an unrelated business income tax return. In addition to filing an annual exempt organization return, exempt organizations may be required to file other returns of and pay employment taxes. Some organizations may be required to file certain returns electronically.

In addition to required filings, a charity may have other ongoing compliance obligations.

Additional information

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Page Last Reviewed or Updated: 30-Oct-2013