Procedures for Extending Exempt Organization Returns
Use Form 8868, Application for Extension of Time To File an Exempt Organization Return, to request an automatic three-month (six-month for Form 990-T filed by a corporation) extension of time to file any of the following returns:
- Form 990, Return of Organization Exempt from Income Tax
- Form 990-EZ, Short Form Return of Organization Exempt from Income Tax
- Form 990-PF, Return of Private Foundation
- Form 990-T, Unrelated Business Income Tax Return
- Form 1041-A, U.S. Information Return - Trust Accumulation of Charitable Amounts
- Form 4720, Return of Certain Excise Taxes on Charities and Other Persons under Chapter 41 and 42 of the Internal Revenue Code
- Form 5227, Split Interest Trust Information Return
- Form 6069, Return of Excise Tax on Excess Contributions to Black Lung Benefit Trust under Section 4953 and Computation of Section 192 Deduction
- Form 8870, Information Return for Transfers Associated with Certain Personal Benefit Contracts
Also use Form 8868, to request an additional (not automatic) three-month extension for returns other than Form 990-T for corporations. To receive the additional extension, the organization must describe in detail the reasons causing the additional delay in filing the return.
Note that Form 8868 cannot be filed to extend the due date of a Form 990-N.
Extending the time for filing a return does not extend the time for paying tax. To avoid interest and penalties, send the full balance due as soon as possible with Form 8868.