CharityFile
Sign in

Federal annual return: IRS Form 990

Every tax-exempt organization files one annual return or notice with the Internal Revenue Service, whatever states it registers in. Your CharityFile calendar shows it beside your state filings, due on the day your fiscal year end sets.

When it is due

Form 990: due the 15th day of the 5th month after your fiscal year end.

Source: irs.gov · verified October 20, 2026 (today) · send source
“Form 990, 990-EZ, or 990-PF must be filed by the 15th day of the 5th month after the end of your organization's accounting period.”

File Form 8868 by the due date for an automatic 6-month extension.

Source: irs.gov · send source
“For all forms (except Form 5330) an automatic 6-month extension will be granted if you properly complete this form, file it, and pay any balance due on Part II, line 3c, by the due date for the return for which the extension applies.”

Form 990-N (e-Postcard): due the 15th day of the 5th month after your fiscal year end.

Source: irs.gov · verified October 20, 2026 (today) · send source
“Form 990-N is due every year by the 15th day of the 5th month after the close of your tax year.”

Form 990-N cannot be extended.

Source: irs.gov · send source
“You cannot use Form 8868 to extend the due date of Form 990-N.”

Which return you file

Gross receipts and total assets decide the form; a private foundation files Form 990-PF; some organizations file none. The IRS’s words:

  • Form 990
    Source: irs.gov · verified October 20, 2026 (today) · send source
    “Form 990 must be filed by an organization exempt from income tax under section 501(a) (including an organization that hasn’t applied for recognition of exemption) if it has either (1) gross receipts greater than or equal to $200,000, or (2) total assets greater than or equal to $500,000 at the end of the tax year”
  • Form 990-EZ
    Source: irs.gov · verified October 20, 2026 (today) · send source
    “If an organization has gross receipts less than $200,000 and total assets at the end of the tax year less than $500,000, it can choose to file Form 990-EZ, Short Form Return of Organization Exempt From Income Tax, instead of Form 990.”
  • Form 990-N
    Source: irs.gov · verified October 20, 2026 (today) · send source
    “If an organization normally has gross receipts of $50,000 or less, it must submit Form 990-N, if it chooses not to file Form 990 or 990-EZ”
  • Form 990-PF
    Source: p4839 · verified October 20, 2026 (today) · send source
    “Every private foundation must file Form 990-PF annually, regardless of its revenues or assets.”
  • No return
    Source: irs.gov · verified October 20, 2026 (today) · send source
    “A church, an interchurch organization of local units of a church, a convention or association of churches, or an integrated auxiliary of a church as described in Regulations section 1.6033-2(h) (such as a men’s or women’s organization, religious school, mission society, or youth group).”
  • Filed on paper
    Source: irs.gov · verified October 20, 2026 (today) · send source
    “Tax-exempt organizations that are required to e-file but don’t are deemed to have failed to file the return. This is true even if a paper return is submitted.”

If a return is late or missing

Late filing penalty

Source: 26 U.S.C. § 6652(c)(1)(A) · verified October 20, 2026 (today) · send source
“Under section 6652(c)(1)(A), a penalty of $25 a day, not to exceed the lesser of $13,000 or 5% of the gross receipts of the organization for the year, can be charged when a return is filed late, unless the organization shows that the late filing was due to reasonable cause. Organizations with annual gross receipts exceeding $1,309,500 are subject to a penalty of $130 for each day failure continues (with a maximum penalty for any one return of $65,000).”

Three years without a return or notice ends the exemption:

  • Source: irs.gov · verified October 20, 2026 (today) · send source
    “Organizations that do not file for three consecutive years automatically lose their tax-exempt status. An automatic revocation is effective on the original filing due date of the third annual return or notice.”

How to file

Fee for Form 990-N:

Source: irs.gov · verified October 20, 2026 (today) · send source
“Form 990-N can be filed for free at IRS.gov.”

One calendar for the IRS and the states

Enter your EIN and we build your calendar: this return and the registrations of every state you name, each with its source.

Check your organization by EIN