Most nonprofit organizations are exempt from paying tax to the IRS. However, they are required to file form 990. The due date for form 990 is due on the 15th day of the fifth month after an organization’s tax year end. For example, if an organization has a calendar year end of December 31st, then form 990 is due by May 15th of the following year. If an organization has a fiscal year end of June 30th, then form 990 is due by November 15th of that year. An organization’s tax year can be found on the previous year’s form 990 or the IRS determination letter approving non profit status. An organization does receive an automatic 3 month extension, but needs to file form 8868 in order to do so. An organization can also receive an additional 3 month extension if need be.

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