Even though organizations with 501(c)(3) status are exempt from paying tax, they must meet the IRS filing requirements through IRS Form 990.
Form 990 is used by Nonprofits and Tax-Exempt Organizations to report their income, expenses, activities, governance, and more. The IRS requires the tax-exempt Organizations to make public their three most recent Form 990 and all related supporting documents.
Form 990 Filing Due Date
Form 990 must be filed by the 15th day of the 5th month after the accounting period ends (May 15 for calendar-year filers). If the due date falls on a Saturday, Sunday, or legal holiday, the due date is on the next business day.
If the return isn’t filed for three consecutive years, the IRS will revoke your Organization’s tax-exempt status.
Mandated Electronic Filing requirements
For tax years ending after July 31, 2020, and later, the IRS requires e-filing of Form 990 to process your returns quicker and provide the status instantly.
Note: For the tax year beginning before July 31, 2020, Form 990 can be filed either electronically or by paper with the IRS.
IRS Form 990 Mailing Address
Mail your return to the
Department of the Treasury,
Internal Revenue Service Center,
Ogden, UT 84201-0027.
If your organization’s principal business, office, or agency is located in a foreign country or a U.S. possession, send the return to
Internal Revenue Service Center,
P.O. Box 409101,
Ogden, UT 84409.
See irs.gov for more information about this requirement.