What it requires
- File the return by the 15th day of the 5th month after the year ends.
- Ask for the automatic six-month extension on Form 8868 when more time is needed.
- File the short electronic notice for small organisations on time, because it cannot be extended.
Who it applies to
Nonprofits.
120,816 exempt organisations in the 22 counties.
IRS exempt list · 2 Oct 2026The project that meets it
Sources
Form 990 due date has a deadline.
David from SBK replies within one working day.