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 it's 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 pricing below.


If you prefer to file on your own, you can find the forms here: IRS 990 Forms and Filing Instructions  

990 Member Filing Services and Pricing

To meet the IRS deadline, we must receive your completed tax organizer at least 60 days prior to its IRS due date.

Get Legal and Stay Legal Membership Levels

PBUSA membership as "Get Legal", "Stay Legal renewal", or "Associate Stay Legal" includes one filing of the 990N (e-postcard). An additional, discounted fee applies for filing a 990EZ or Full 990. 
990N Included with membership
990EZ $300 discounted filing fee
Full 990 $875+ filing fee
Extension $100 fee to extend if information is not received at least 60 days prior to the due date (EZ and Full)

Basic Membership Levels

PBUSA provides assistance to its members to file IRS 990-series returns for a fee, if desired. Fees are based on PBUSA’s cost to provide this service to its members. 
990N $50 filing fee 
990EZ $500 filing fee 
Full 990 $875+ filing fee 
Extension $100 fee to extend if information is not received at least 60 days prior to the due date (EZ and Full)


990N and 990EZ Wizard

If you are a PBUSA member with $50,000 or less in gross receipts, you may use our new 990N Wizard system for fast and easy submission of your information so we can file your taxes for you. If you have kept your state registration profile* up to date, we should be able to fill in some of the responses for you. You'll also be able to keep track of your due date and see your filing status.

For organizations with more than $50,000 in gross receipts, our new 990EZ Wizard is here! It's more in depth than the 990N Wizard, so we have broken it down into sections like our State Registration System. That way, you can complete each section on your own time.

Start the RENOSI™ 990 Wizard

* State registration profile not included with Basic level memberships. Filing service fees may apply as listed in the tables above.

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 (e.g., May 15th if your fiscal year ends 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 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 
 

IMMEDIATE 501(c)(3) TAX-EXEMPTION UPON MEMBERSHIP APPROVAL
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