The IRS requires small nonprofits to submit Form 990-N every year to keep their tax-exempt status.
When is the 990-N due?
The deadline is the 15th day of the 5th month after your tax year ends.
Most common deadline
Calendar-year nonprofits must file by May 15.
Fiscal year examples
| Tax year end | Due date |
|---|---|
| December 31 | May 15 |
| June 30 | November 15 |
| September 30 | February 15 |
What happens if you miss the deadline?
Failing to file for three consecutive years results in automatic revocation of tax-exempt status.
Thousands of nonprofits lose their status every year simply for missing filings.