May 15th:

Note: If your due date falls on a weekend or holiday, you typically have until the next business day to file. Please contact us with questions.

Exempt Organizations

All organizations claiming exemption: Annual information return (Form 990) for the prior year by calendar-year organizations exempt or claiming exemption from tax under Code Sec. 501 or Code Sec. 4947(a)(1). Fiscal-year organizations must file by 15th day of 5th month after close of the tax year.

Private foundations and trusts treated as such: Calendar-year private foundations and Code Sec. 4947(a) trusts treated as private foundations must file Form 990-PF, and private foundations must pay the first quarter installment of estimated excise tax on net investment or tax on unrelated business income. Fiscal-year organizations must file by 15th day of 5th month after close of tax year, for both Form 990-PF and estimated taxes referred to above.

Organizations with unrelated business income: Calendar year Code Sec. 501(a) organizations with unrelated business income must file income tax return on Form 990-T. Fiscal-year organizations must file by 15th day of 5th month following close of tax year.