Nonprofit IRS Annual Filing and Forms

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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.

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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. The most common errors causing the return of a Form 990 series returns are missing or incomplete schedules.

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Nearly all nonprofit organizations have to file a 990. Click here to see if you are exempt from filing a 990 form.

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Training:

• Guides:

  • "A Guide for Nonprofit Organizations" by the Illinois Secretary of State

• Webinars:

  • "Maintaining your Exempt Status" webinar by the IRS

  • "Required Disclosures Course" webinar by the IRS

  • Nonprofit "Employment Issues Course" webinar by the IRS

  • "Charitable Gaming for Exempt Organizations Course" webinar by the IRS

  • "Political Campaigns and Charities: The Ban on Political Campaign Intervention" webinar by the IRS

  • Nonprofit "Unrelated Business Income" webinar by the IRS

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Forms:

• Form 990-N

  • User Guide for Form 990-N

• Form 990-EZ

  • Instructions for Form 990-EZ

• Form 990-PF

  • Instructions for Form 990-PF

• Form 990

  • Instructions for Form 990

• Schedule A

  • Public Charity Status and Public Support

• Schedule B

  • Schedule of Contributors (instructions included in schedule)

• Schedule C

  • Political Campaign and Lobbying Activities

• Schedule D

  • Supplemental Financial Statements

• Schedule E

  • Schools (instructions included in schedule)

• Schedule F

  • Statement of Activities Outside the United States

• Schedule G

  • Supplemental Information Regarding Fundraising or Gaming Activities

• Schedule H

  • Hospitals

• Schedule I

  • Supplemental Information on Grants and Other Assistance to Organizations, Governments, and Individuals in the United States (instructions included in schedule)

• Schedule J

  • Compensation Information

• Schedule K

  • Supplemental Information on Tax-Exempt Bonds

• Schedule L

  • Transactions with Interested Persons

• Schedule M

  • Non-Cash Contributions (instructions included in schedule)

• Schedule N

  • Liquidation, Termination, Dissolution, or Significant Disposition of Assets (instructions included in schedule)

• Schedule O

  • Supplemental Information to Form 990 (instructions included in schedule)

• Schedule R

  • Related Organizations and Unrelated Partnerships

Source: IRS

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