REFRESH Federal Tax Filing Deadlines and Penalties

Welcome to EO Radio Show – Your Nonprofit Legal Resource. In the EO Radio Show episode 155, host Cynthia Rowland refreshes episode 41, which addresses the nonprofit basics topic of filing deadlines for nonprofit organizations. She covers both federal and state filing deadline requirements.

Be sure to check the show notes for several resources for both federal and California filing deadlines. If you're in a state other than California and you suspect you have filing requirements in that state, be sure to check out our nonprofit state filings playlist, where we cover all 50 States and the District of Columbia's filing requirements.

Show Notes:

Nonprofit State Filings playlist

Annual filing and forms for tax-exempt organizations 

Required filing (Form 990 series)

 Form 990 Overview Course

See Filing Phase-In for more information about which return to file

Form 990-N (e-Postcard), Annual Electronic Filing Requirement for Small Exempt Organizations

Form 8868 Application for Extension of Time to File

Form 990-series annual information returns (Forms 990, 990-EZ, 990-PF) 

Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Form 990-EZ 

Form 990-T, Exempt Organization Business Income Tax Return (other than certain trusts) 

Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code

FAQs about the annual reporting requirements for tax-exempt organizations 

Form 990 resources and tools 

Publication 557 PDF

Tax Relief in Disaster Situations

Disaster Assistance and Emergency Relief for Individuals and Businesses

Revenue Procedure 2014-11 explains the four procedures an organization may use to apply for reinstatement

If you have suggestions for topics you would like us to discuss, please email us at [email protected]. Additional episodes are available at EORadioShowByFarella.com. 

DISCLAIMER: This podcast is for general informational purposes only. It is not intended to be, nor should it be interpreted as, legal advice or opinion.

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