Nonprofit Organization Updates
So you forgot to file your not-for-profit’s Form 990, 990-EZ or 990-N with the IRS. It can happen — particularly with newer organizations that are still trying to get a handle on all the financial and regulatory requirements of running a nonprofit. However, if you forget to file three years in a row, you could face an automatic revocation of your tax-exempt status. This is serious because it means your donors can’t deduct their contributions. But it doesn’t have to be final.
The Massachusetts Office of Attorney General created an online charities portal allowing Non-Profit Organizations to submit their annual filings online and pay required fees. Organizations are still able to submit forms and attachments in hard copy.
Every public charities organized or operating in Massachusetts or soliciting funds in Massachusetts must file a Form PC with the Non-Profit Organizations/Public Charities Division on an annual basis. The filings are due four and one-half months after the close of the Organization’s fiscal year. Charitable organizations that are registered and in compliance with annual reporting requirements of the Division will be granted an automatic 6-month extension (no written request is required).
Please visit the Massachusetts Attorney General’s website for more information.
Nonprofit Organization Deadlines
- December 31 year end
- Form 990 and PC
- Due May 15
- Massachusetts Uniform Financial Report (UFR)
- Due May 15 (Automatic 30 day extension for FY2021)
- Data Collection Form
- Due the earlier of 30 days after your auditors’ report is issued or 9 months after your fiscal year end
- Form 990 and PC
- June 30 fiscal year end
- Form 990 and PC
- Due November 15
- Massachusetts Uniform Financial Report (UFR)
- Due November 15 (Automatic 30 day extension for FY2021)
- Data Collection Form
- Due the earlier of 30 days after your auditors’ report is issued or 9 months after your fiscal year end (see Note below regard 2022 filings)
- Form 990 and PC
- September 30 fiscal year end
- Form 990 and PC
- Due February 15
- Massachusetts Uniform Financial Report (UFR)
- Due February 15 (Automatic 30 day extension for FY2021)
- Data Collection Form
- Due the earlier of 30 days after your auditors’ report is issued or 9 months after your fiscal year end (see Note below regard 2022 filings)
- Form 990 and PC
Note: the 2022 Data Collection Form for fiscal year ends between January 1, 2022 and October 31, 2023 are due nine months after year end.