Tax-Exempt Organizations Annual Federal Tax Filing

The Internal Revenue Service (IRS) recently issued a request for tax exempt organizations to file federal taxes ahead of their annual filing deadline. Normally, an annual filing due date for certain returns filed by tax exempt organizations is by the 15th day of the 5th month after the end of an organization’s accounting period. However, those operating on a calendar-year (CY) basis must file a return by May 15.

  • 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. 

Electronic filing provides acknowledgement that the IRS has received the return and reduces processing time, which makes compliance with reporting requirements easier. Note:

  • Organizations filing a Form 990, 990-EZ, 990-PF or 990-T for CY 2023 must file their returns electronically.
  • Private foundations filing a Form 4720 for CY 2023 must file the form electronically. 
  • Charities and other tax exempt organizations can file these forms electronically through an IRS Authorized e-File Provider
  • Organizations eligible to submit a Form 990-N must do so electronically and can submit it through Form 990-N (e-Postcard) on 

The IRS encourages all tax-exempt organizations to review forms for accuracy and to submit complete returns. The return will be rejected if an organization’s return is incomplete or the wrong return for the organization. Common errors include missing or incomplete schedules.

Six-month automatic extensions may be requested by filing a Form 8868, Application for Extension of Time to File an Exempt Organization Return. Extending time for filing a return does not extend the time for paying tax. 

During the busy calendar year-end financial and income tax reporting season, SPS/GZ professionals assist our clients navigate what are typically complicated and burdensome tasks in the areas of tax form reporting. We are a full-service tax reporting and stock plan administration firm that provides personalized service and exceptional support, utilizing state-of-the-art technology to business clients of all sizes. SPS/GZ team members create and e-file, various 1099s, including 1099-NEC, Forms 1042-S, 1098-T, Affordable Care Act tax forms, and Forms 3921 and 3922. Our complete and affordable solution allows administrators to simply upload their tax form data file to our secure portal in a few simple steps and we handle everything else to keep your organization compliant. Contact us today at or call at (888)375-3049. 

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