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Tax-Exempt Organizations Affected by Hurricanes Harvey and Irma Granted Tax Relief

IRS Special Edition Tax Tip 2017-13, Sept. 14, 2017
 
Tax-exempt organizations in parts of Texas, Florida, Puerto Rico and the Virgin Islands may qualify for tax relief from the IRS.  Organizations may get some extra time to file returns if they:
  • are in the Hurricane Harvey and Hurricane Irma disaster areas, and
  • have a filing due date after the hurricane hit and before Jan. 31, 2018.

These organizations now have until Jan. 31, 2018 to file. The relief applies to original and extended due dates in this period. The start date of the relief varies by area.

  • Texas: Aug. 23, 2017
  • Florida: Sept. 4, 2017
  • Puerto Rico and the Virgin Islands: Sept. 5, 2017

About annual information returns for tax-exempt organizations:

  • Most organizations are required to file an information return each year. These may include Forms 990, 990-PF, 990-EZ, 990-T or 990-N.
  • The normal due date for 990 returns is the 15th day of the fifth month after the close of the organization’s accounting period. For example, if it runs on a calendar-year, the due date is May 15. 
  • Organizations can use Form 8868 to request six more months to file. An organization that runs on a calendar-year basis would then have until Nov. 15 to file.

Due dates are also extended to January 31, 2018 for organizations required to file Form 990-T, Exempt Organization Business Income Tax Return.

To reconstruct lost records, organizations can follow these tips:

  • Returns: Request copies from the IRS using Form 4506-A.
  • Payroll records: If an organization uses a payroll service, it can request records. If they do not, federal and state agencies may be able to supply records. Checks from the bank or employees’ pay stubs can help as well.
  • Donation records: Use bank records or other electronic files.

See the record reconstruction page on IRS.gov for more tips on replacing lost records.

For more information, including a current list of counties and other localities that are eligible for this relief, visit the Help for Hurricane Harvey Victims, Help for Hurricane Irma Victims, Tax Relief in Disaster Situations and Around the Nation pages on IRS.gov.

The IRS is watching matters closely to resolve tax administration issues that arise. For the latest news, check the Disaster Situations pages on IRS.gov. The IRS updates disaster relief information frequently.

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