501(c)(3) nonprofit organizations are required to file an annual report to the IRS. This report, called IRS-990, is due on the 15th day of the 5th month following the end of the fiscal year. Covenant partners that are part of our Group 501(c)(3) exemption have a July to June fiscal year making the IRS filing due by the 15th of November. The filing date for those not under our group exemption and with a calendar fiscal year is the 15th of May.
There are three types of 990 reports:
NOTE: Failure to file the appropriate 990 by the due date can result in the organization losing its 501(c)(3) status and may impact the eligibility of other group members. There should be no reason that the reports aren’t filed on time, but in the event of some disaster that prevents a timely filing an extension can be requested.
Additional reporting requirements:
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