Nonprofit organizations in the U.S. may be tax-exempt, but that doesn’t mean they’re exempt from IRS filing requirements. If you run or manage a nonprofit, it’s essential to know: what is the due date for nonprofit tax returns?
Filing your tax return late—or failing to file at all—can lead to penalties, loss of tax-exempt status, and compliance issues.
Which Tax Return Form Applies to Nonprofits?
Most nonprofits file one of the following IRS forms annually:
- Form 990 – for larger nonprofits (gross receipts ≥ $200,000 or assets ≥ $500,000)
- Form 990-EZ – for mid-sized nonprofits (gross receipts < $200,000 and assets < $500,000)
- Form 990-N (e-Postcard) – for small nonprofits (gross receipts ≤ $50,000)
- Form 990-PF – for private foundations
What Is the Due Date for Nonprofit Tax Returns?
The standard due date for nonprofit tax returns is:
The 15th day of the 5th month after the end of your organization’s accounting period.
Examples:
- If your fiscal year ends on December 31, your Form 990 is due by May 15.
- If your fiscal year ends on June 30, your return is due by November 15.
This applies to Form 990, 990-EZ, 990-PF, and 990-N.
Can Nonprofits File for an Extension?
Yes. Nonprofits can file Form 8868 to request an automatic 6-month extension.
- Example: A nonprofit with a calendar year-end (Dec 31) that files Form 8868 will have until November 15 to submit their return.
- Note: The extension only delays the filing deadline, not any payments due (if applicable).
What Happens If You Miss the Deadline?
Failing to file your nonprofit tax return on time can result in:
- Late fees of $20 to $100 per day depending on the organization’s size
- Automatic revocation of tax-exempt status after three consecutive years of missed filings
- Difficulty securing future grants or donations due to loss of compliance
Tips to Stay on Track
- Set reminders well before your fiscal year ends
- Use professional accounting services familiar with nonprofit compliance
- Keep accurate records throughout the year to avoid delays at tax time
- File Form 8868 early if you expect delays
Final Thoughts
So, what is the due date for nonprofit tax returns? It’s the 15th day of the 5th month after your fiscal year ends—typically May 15 for calendar-year nonprofits. Mark your calendar, stay compliant, and don’t forget to file for an extension if needed.
