The items below explain when, where and how to file an exempt organization annual return, and discuss what happens when an organization fails to file the return or files late.
- When is Form 990 due?
- How can I determine what my exempt organization’s tax year is?
- What happens if my Form 990 is filed late?
- How do I change my accounting period, and how does it affect when my returns are due?
- What happens if my Form 990 is incomplete?
- What happens if I fail to file an annual return or annual electronic notice?
- Can penalties for filing Form 990 late be abated?
- Which tax-exempt organizations are required to file returns electronically?
- If I am filing an amended Form 990 for a prior year, should I use the new or old form?
- Can attachments be filed to the Form 990 to provide additional information?
- How does an organization know which portions of the form or schedules it must complete?
- Will Form 990 satisfy an organization’s state reporting requirements?
- What are our organization’s public disclosure obligations for the Form 990?
- Where do I file my annual return?
- May those organizations that are members of a group that has a group ruling continue to file as part of a group return?
- What if a political organization fails to file Form 990?