Filing Relief/Voluntary Compliance Program - 990-EZ Filers |
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The filing relief program formerly discussed on this page has expired.
See Automatic Revocation for information about what happens if an exempt organization does not file annually for three consecutive years.
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The smallest organizations - those eligible to file Form 990-N (e-Postcard) and whose e-Postcards are due on or after May 17 and on or before October 15 - can maintain their tax-exempt status by filing the required electronic notice by October 15, 2010.
Other small organizations – those eligible to file Form 990-EZ for all three years - can use a one-time voluntary compliance program (VCP) to come back into compliance. To participate in the VCP, an eligible organization must:
- File complete and accurate paper Forms 990-EZ and/or Forms 990 for its current and two prior tax periods by the extended due date of October 15, 2010;
- Submit a signed checklist agreeing to the terms of the VCP; and
- Submit a check for the correct compliance fee.
An organization should write the following on the top of each form submitted and on the envelope:
Filing Relief VCP
Returns, checklist, and payment should be submitted in a single envelope to:
Internal Revenue Service
M/S 1114
P.O. Box 12610
Ogden, UT 84412
Compliance fee schedule
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If your gross receipts as reported on your 2009 return are . . .
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Compliance fee is . . .
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| $100,000 or less |
$100 |
| $100,001 to $200,000 |
$200 |
| $200,001 to $499,999 |
$500 |
Additional information:
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Page Last Reviewed or Updated: June 30, 2011
