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Return Due Dates: Other Returns and Reports Filed by Exempt Organizations

Tax-exempt organizations may be required to file returns and reports with the IRS. The following is a list of frequently required forms, how they are used, and when they must be filed:

Return/Report How Used When to File

Form W-2G, Certain Gambling Winnings

Instructions

General instructions (including when and where to file)

Organization that sponsors a gaming event (raffles, bingo) must file Form W-2G when a participant wins a prize over a specified amount. Requirements for reporting and withholding depend on the type of gaming, the amount of winnings and the ratio of winnings to the wager. Furnish to winner by January 31; file with IRS by March 1 (March 31 if filing electronically).
Form 990-N, Electronic Notice for Tax Exempt Organizations Not Required to File Form 990 or 990-EZ

Most small tax-exempt organizations whose annual gross receipts are normally $50,000 or less.

15th day of 5th month after end of organization's tax year (May 15 for calendar year)
Form 1096, Annual Summary and Transmittal of U.S. Information Returns Used to transmit Forms 1099-MISC, W-2G, and certain other forms to the IRS. February 28 in year after calendar year in which payments were made

Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes

Instructions

Written acknowledgment of certain facts by charity, required in certain contributions of qualified vehicles with claimed value over $500. Furnish Copies B and C to donor within 30 days after date of sale or contribution (see instructions); file Copy A with IRS by March 1 (March 31 if filed electronically).

Form 1099-MISC, Miscellaneous Income

Instructions

Report payments to unincorporated individual or entity of $600 or more in a calendar year for one of the following: gross rents, commissions, fees, or other compensation paid to non-employees; prizes and awards; or other fixed and determinable income. Furnish to payee by January 31 in year after calendar year in which payments were made; file Copy A with IRS by February 28.
Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations Political organization that has political organization taxable income, or exempt organization treated as having such income under Internal Revenue Code section 527(f)(1). 15th day of 3rd month after end of organization's tax year (March 15 for calendar year) (may be extended using Form 7004)

Form 1128, Application to Adopt, Change, or Retain a Tax Year

Instructions

Organization that has changed its tax year within 10 calendar years and had an annual filing requirement during that period must file Form 1128 to adopt, change, or retain a tax year. See instructions.

Form 5227, Split Interest Trust Information Return

Instructions

Annual return for split-interest trusts. April 15 (may be extended using Form 8868)
Form 5578, Annual Certification of Racial Nondiscrimination for a Private School Exempt from Federal Income Tax Certify that school does not discriminate based on race or ethnic origin (organization that files Form 990 or Form 990-EZ makes this certification on its annual return). 15th day of 5th month after end of organization's tax year (May 15 for calendar year)
Form 8282, Donee Information Return Organization sells, exchanges, transfers, or otherwise disposes of certain non-cash donated property within three years of date it originally received the donation. This applies to non-cash property with an appraised value of more than $5,000 at time of donation. Within 125 days of date of disposition of property; furnish copy to original donor.
Form 8870, Information Return for Transfers Associated with Certain Personal Benefit Contracts Charitable organization or charitable remainder trust that paid premiums on certain life insurance, endowment, or annuity contracts. For charitable organization, by 15th day of 5th month after end of organization's tax year (May 15 for calendar year). For charitable remainder trust, April 15. May be extended using Form 8868.

Form 8886, Reportable Transaction Disclosure Statement

Instructions

Disclose participation in certain prohibited tax shelter transactions. Attach to and file with information (Form 990/990/EZ/990-PF) or income tax return (Form 990-T); for initial year filing, also file with Office of Tax Shelter Analysis (see instructions).

Form 8886-T, Disclosure by Tax Exempt Entity Regarding Prohibited Tax Shelter Transaction

Instructions

Disclose participation by tax-exempt entity that is a party to certain prohibited tax shelter transactions. See form instructions.
Form 8899, Notification of Income from Donated Intellectual Property Charitable organization (except most private foundations) that received charitable gift of certain intellectual property for which the donor provided notice would be treated as a qualified intellectual property contribution reports net income from the property, for which the donor may obtain an additional charitable deduction, to the donor and the IRS. File with IRS and provide copy to donor by last day of first full month after close of donee's tax year.
Report of Foreign Bank and Financial Accounts See form instructions. See form instructions.
     
Page Last Reviewed or Updated: 10-Sep-2014