IRS 990 Help

All nonprofit organizations that raise any amount of money must file an IRS 990-series return. There is no longer an exception for small organizations that raise under a specific dollar limit. Therefore, each PBUSA member organization MUST FILE ITS OWN* 990-series return. 

*PBUSA membership as "Get Legal", "Stay Legal renewal", or "Associate Stay Legal" includes filing of the IRS Form 990N (e-postcard). An additional, discounted fee applies for assisted filing of the 990EZ or Full 990. See IRS 990 Member Filing Service for pricing.

IRS 990 Member Filing Service & 990 Wizard  For complete details on PBUSA assisted filing.

IRS 990 Forms and Filing Instructions  Our guide to do-it-yourself filing.

What to File

The 990-series return your organization is required to file is based on your organization’s annual gross income as follows.
IRS 990N Gross receipts of $50,000 or less 
IRS 990EZ Gross receipts over $50,000 but less than $200,000 
IRS Full 990 Gross receipts over $200,000 (or total assets are greater than $500,000)

Deadlines and Penalties

Due date: The 15th day of the 5th month after the end of your fiscal year (i.e. May 15th if your fiscal year runs January 1-December 31).

Fiscal year: Your organization sets its own fiscal year. It is the dates on which you track your organization’s budget, such as July 1 – June 30. PBUSA submits the the year-end date you listed in your membership application to the IRS. However, the IRS may make errors when recording fiscal year ends in its database. To correct or change your organization’s fiscal year end see the instructions, Changing Your Fiscal Year End with the IRS.

Extension: If you can’t meet the deadline and need an extension, download and file the IRS 990 Extension (Form 8868) PDF. Please note that you cannot get an extension to file IRS Form 990-N. 

Penalty: Failure to timely file 990 returns for three (3) consecutive years may result in loss of your organization's 501(c)(3) tax-exempt status. 

Revoked organizations: If you receive a notice from the IRS that your organization’s tax-exempt status has been revoked, you cannot file a 990-series until your exemption is reinstated. See What if your organization is revoked?

Related links
IRS 990 Member Filing Service (Assisted Filing)
IRS 990 Forms and Filing Instruction (Do-it-Yourself)
IRS 990 Extension (Form 8868) PDF
What if your organization is revoked?
Changing Your Fiscal Year with the IRS 

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