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In general, exempt organizations are required to file annual returns, although there are exceptions Do nonprofit organizations file tax returns If an organization does not file a required return or files late, the irs may assess penalties

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This is done by submitting form 990, which provides transparency into the organization's mission, fundraising activities, revenue, and expenses for the prior fiscal year. Which form you file typically depends upon your financial activity, as indicated below. To help you prepare your nonprofit’s tax returns, we’ve included information on why and when nonprofits must file, which organizations don’t need to file a return, and links to irs forms you’ll need to file.

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The return is due on the 15th day of the 5th month after the end of the organization's fiscal year

(for example, the 2008 return of an organization whose fiscal year ends on june 30, 2009, would be november 15, 2009.) The organization’s gross receipts and total assets determine which return is required to be filed. This form allows the irs and the general public to evaluate a nonprofit’s operations It includes information on the nonprofit’s mission, programs, and finances.