Key Takeaways
Every nonprofit has annual filing obligations at federal, state, and sometimes local levels. Missing any of them can result in penalties, loss of tax-exempt status, or loss of the ability to fundraise. Yet many organizations -- especially smaller ones -- are unaware of the full scope of what is required.
Federal Filing Requirements
IRS Form 990 Series (All Tax-Exempt Organizations)
| Form | Who Files | Deadline |
|---|---|---|
| 990-N | Gross receipts under $50K | 15th day, 5th month after fiscal year end |
| 990-EZ | Receipts under $200K AND assets under $500K | Same |
| 990 | All others | Same |
| 990-PF | Private foundations | Same |
Extension: Form 8868 provides automatic 6-month extension.
Critical: Three consecutive missed filings = automatic revocation. See our Form 990 filing guide and Form 990-EZ guide.
Employment Tax Returns (If You Have Employees)
Unrelated Business Income Tax
If your organization earns income from activities not substantially related to its exempt purpose, file Form 990-T and pay Unrelated Business Income Tax (UBIT). Due with your 990.State Filing Requirements
Annual Report / Registration Renewal
Most states require an annual or biennial report to maintain your corporate status. Failure to file can result in administrative dissolution.Charitable Solicitation Registration
Approximately 40 states require registration before soliciting donations from residents. This includes online fundraising that reaches donors in other states.Key points:
- Registration is typically annual
- Fees range from $0 to $300 per state
- Some states accept the Unified Registration Statement (URS)
- Exemptions exist for small organizations in some states (typically under $25K-$50K in contributions)
State Tax Exemption Renewal
Some states require periodic renewal of state tax exemption. Check your state's requirements.State Employment Filings
State unemployment tax, workers' compensation, and withholding returns as required.Compliance Calendar Template
| Month | Filing |
|---|---|
| January | W-2s and 1099s due (Jan 31). State Q4 payroll filings. |
| February | Begin 990 preparation. Gather financial records. |
| March | Q1 Form 941 due (by April 30). Review charitable solicitation registrations. |
| April | State annual report deadlines (varies). Board review of draft 990. |
| May | Form 990 due (May 15 for calendar year). State 990 filings due. |
| June | Mid-year compliance check. Verify all state registrations current. |
| July | Q2 Form 941 due (by July 31). |
| August | Review D&O insurance renewal. |
| September | Begin annual audit preparation (if required). |
| October | Q3 Form 941 due (by October 31). Open enrollment for employee benefits. |
| November | Extended 990 deadline (if extension filed). |
| December | Year-end financial close procedures. Donor acknowledgment letters. |
Common Compliance Failures
Tangible Takeaway
Create a master compliance calendar this week. Include: Form 990 deadline with 90/60/30-day reminders, state annual report deadlines, charitable solicitation registration renewals, quarterly payroll tax deadlines, and annual donor acknowledgment letter mailing (January for prior year gifts). Assign each filing to a specific person. Review the calendar at every board meeting. This single document prevents the most common compliance failures.
Frequently Asked Questions
How many states require charitable solicitation registration? Approximately 40, though requirements vary significantly. The Multistate Filer Project accepts the Unified Registration Statement for about 40 states.
What if we only fundraise online? Online fundraising that reaches donors in a state generally triggers that state's registration requirement. The rules are evolving but tend toward requiring registration wherever you solicit.
Do we need an audit? The IRS does not require it, but many states require an independent audit above certain revenue thresholds ($500K-$2M, depending on the state). Many funders also require audits.
What is the penalty for late Form 990? No direct penalty for late filing of the information return, but three consecutive missed years means automatic revocation. Some states impose separate penalties.
Can a volunteer handle all these filings? For the smallest organizations, yes. As complexity grows, professional help (CPA, registered agent) becomes essential.
How much does compliance cost annually? 990-N: free. 990-EZ preparation: $500-$2,500. Full 990 preparation: $1,000-$10,000+. State registrations: $0-$300 each. Audit: $5,000-$25,000+.
About the Author
Drew Giddings is the Founder and Principal Consultant of Giddings Consulting Group, with more than 30 years of experience in organizational development and strategic planning.
Contact Giddings Consulting Group to discuss nonprofit compliance, governance, or organizational development.
About the Author
Drew Giddings
Founder & Principal Consultant
Drew Giddings brings more than two decades of experience working with mission-driven organizations to strengthen their capacity for equity and community impact. His work focuses on helping nonprofits build sustainable strategies that center community voice and create lasting change.
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