Some tax-exempt groups face
IRS deadline today to preserve status

Times-Herald (Napa Valley, Ca.)
May 15, 2013

Today is the deadline for many tax-exempt organizations to file annual reports with the Internal Revenue Service.

Organizations’ federal tax exemptions will be automatically revoked if they fail to file reports for three consecutive years, they said. [EXPAND Read more]

The Pension Protection Act of 2006, which kicked in in 2001, requires most tax-exempt organizations to file annual Form 990-series informational returns or notices with the IRS. Those failing to do so for three consecutive years lose their federal tax-exempt status. The law also imposed a new annual filing requirement on small organizations.

Churches and church-related organizations are exempt.

Form 990 returns and notices are due on the 15th day of the fifth month after the end of an organization’s fiscal year. Organizations using the calendar year as their fiscal year face a May 15 deadline, but those needing more time may obtain an extension.

The IRS publishes the names of organizations identified as having lost their tax-exempt status for failing to file these reports. Reinstatement requires filing an application for exemption and paying a user fee.

The IRS offers an online search tool, Exempt Organizations Select Check, to help users find information about the federal tax status and filings of certain tax-exempt organizations, including whether they’ve have had their federal tax exemptions revoked. [/EXPAND]