Nonprofit Organization Updates
The Massachusetts Attorney General’s office have changed two major requirements to filing the Massachusetts Form PC. Below is a summary of the changes and impact to non-profit organizations.
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.
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.