IRS Form 990, Return of Organization Exempt from Income Tax, is a form used to provide the Internal Revenue Service (IRS) with information regarding receipts, gross income, disbursements, and other information required by Section 6033. It is an annual information return that must be filled out by most tax-exempt organizations, nonexempt charitable trusts, and certain political organizations.
The issuing department of the IRS Form 990, also known as the nonprofit tax return form is the IRS. The form was last revised in 2020. Find a fillable Form 990 below.
The due date for Form 990 is the 15th day of the 5th month after the end of your organization's accounting period. If it falls on a legal holiday, Saturday, or Sunday, submit your form on the next business day.
If you dissolve, terminate, or liquidate your organization, submit the return of organization exempt from income tax form by the 15th day of the 5th month after termination, liquidation, or dissolution. If you were not able to meet the deadline, enclose a separate attachment with the reason for not filing on time. If you need to extend the filing deadline, submit Form 8868, Application for Automatic Extension of Time to File an Exempt Organization Return.
If you still fail to submit before the Form 990 due dates, you will have to pay a $20 penalty for each day the failure persists. The large organizations whose gross receipt exceeds $1,046,500 will have to pay $100 per day. The maximum penalty will not exceed $10,000 (or $52,000 for large organizations) or 5% of the organization's gross receipts for the year, whichever is less.
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