Although they are exempt from income taxation, exempt organizations are generally required to file annual returns of their income and expenses with the Internal Revenue Service. Small tax-exempt organizations with gross receipts under a certain threshold may be required to file an annual electronic notice. Some organizations, such as churches and certain church-affiliated organizations, are not required to file annual returns or notices.
If an organization has unrelated business income, it must file an unrelated business income tax return. In addition to filing an annual exempt organization return, exempt organizations may be required to file other returns of and pay employment taxes. Some organizations may be required to file certain returns electronically.
In addition to required filings, a charity may have other ongoing compliance obligations.
Use the tables linked below to find the due date of returns that a tax-exempt organization must file. To use the tables, you must know when your organization’s tax year ends.
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Return Due Dates for Exempt Organizations: Excise Tax Returns (Forms 4720 and 6069)