In general, exempt organizations are required to file annual returns, although there are exceptions. If an organization does not file a required return or files late, the IRS may assess penalties. In addition, if an organization does not file as required for three consecutive years, it automatically loses its tax-exempt status. Effective for tax years beginning after July 1, 2019, the Taxpayer First Act, Pub. L. No. 116-25 Section 2301, requires organizations exempt from taxation under section 501(a) to file their annual Form 990 and Form 990-PF returns electronically, unless covered by one of the exceptions listed in the form instructions. Form 990-EZ filers are required to file electronically for tax years ending July 31, 2021, and later. IRS: Recent legislation requires tax exempt organizations to e-file forms contains a summary of e-filing requirements. The IRS sends back Form 990 series returns filed on paper – and rejects electronically filed returns – when they are materially incomplete or the wrong return. If we send back your organization's return, follow the instructions in the accompanying letter and on Filing procedures – incomplete returns. The most common errors causing the return of a Form 990 series returns are missing or incomplete schedules . Review these pages for Form 990, 990-EZ, and 990-PF filing tips: 990-series forms and schedules Filing thresholds – which 990-series return to file Table of due dates for exempt organizations annual returns Which form should I use? Annual electronic notice (e-Postcard) for small exempt organizations Filing tips Annual reporting requirements FAQs Information reporting Starting tax year 2023, if you have 10 or more information returns, you must file them electronically. Review A guide to information returns and e-file information returns Form 1099 with the Information Return Intake System (IRIS) for tax year 2022 and later. Additional information Form 990 resources and tools E-file for charities and nonprofits Exempt organizations Modernized e-file providers Electronically submit your Form 8976, Notice of Intent to Operate Under Section 501(c)(4) Quick links Índice A-Z (en inglés) Guías y recursos educativos (en inglés) Publicaciones (en inglés) Proceso de auditoría (en inglés) Comuníquese con las organizaciones exentas del IRS (en inglés) Información sobre nosotros (en inglés)