In general, exempt organizations are required to file annual returns, although exceptions apply. If an organization does not file a required return or files late, penalties may be assessed. In addition, if an organization does not file as required for three consecutive years, the law provides that it automatically loses its tax-exempt status.
Interactive training
Learn more about the benefits, limitations and expectations of tax-exempt organizations by attending 10 courses at the online .
Additional information
- Return Due Dates for Exempt Organizations Annual Returns
- Filing Thresholds - Which 990 Series Return to File
- Reminder: Protect Personal Information
Return to Life Cycle of a Public Charity
Return to Life Cycle of a Private Foundation
Return to Life Cycle of a Social Welfare Organization
Return to Life Cycle of a Labor Organization
Return to Life Cycle of an Agricultural or Horticultural Organization
Return to Life Cycle of a Business League (Trade Association)