IRS Extends Tax Filing Deadlines for Nonprofits
The IRS has expanded its extended deadline relief to Forms 990 and other forms and payments applicable to tax-exempt organizations originally due on or after April 1, 2020, and before July 15, 2020. These forms and payments are now due by July 15, 2020. The IRS previously announced an extended deadline of July 15 for certain tax returns and payments previously due on April 15, 2020, including individual federal income tax returns.
This relief is automatic, so taxpayers do not need to file an extension request. However, if an individual or organization needs additional time to file a return beyond July 15, the taxpayer may request an additional extension by filing the appropriate extension form by July 15. Any additional extension may not go beyond the original statutory or regulatory extension date (November 15 for May 15 original deadlines).
The July 15 extended deadline applies to the following forms and tax payments that may be applicable to tax-exempt organizations:
- Form 990-series annual information returns or notices (990, 990-EZ, 990-PF, 990-BL, 990-N)
- Form 990-T unrelated business income tax return
- Form 4720 return on certain excise taxes on charities and other persons
- Form 8976 notice of intent to operate under section 501(c)(4)
- Form 5227 split-interest trust information return
- Forms 8871 political organization notice of section 527 status
- Form 8872 section 527 political organization report of contributions and expenditures
- Form 1120-POL income tax return for certain political organizations
For questions about the deadline for specific returns or payments, please contact us. For more information about COVID-19 relief, please visit our COVID-19 resources page.
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