Nonprofit Forms: The Complete Directory
Every federal form a US nonprofit files, what triggers it, when it is due and what happens if you miss it. Links go to the IRS rather than to copies hosted here, because a stale copy of a federal form is worse than no copy.
Every federal form a US nonprofit is likely to encounter, what triggers it, and when it is due.
One editorial note. This page links to the IRS rather than hosting copies. Federal forms are revised, and a copy sitting on someone else’s website is a form somebody files in the wrong version. Always download from the source.
Starting up
| Form | What it does | When |
|---|---|---|
| Articles of incorporation | Creates the corporation. Filed with your state, not the IRS. | First |
| Form SS-4 | Applies for an employer identification number | After incorporating, before a bank account |
| Form 1023 | Full application for 501(c)(3) recognition | Generally within 27 months of incorporation |
| Form 1023-EZ | Streamlined application, for organizations meeting the eligibility criteria | Same window |
| Form 1024 or 1024-A | Recognition for other exempt categories, including 501(c)(4) | Varies by category |
| State charitable registration | Permission to solicit donations. Separate from exemption. | Before soliciting in that state |
The 27-month window matters more than most founders realise. Apply within it and recognition is generally retroactive to your formation date, so gifts received in the meantime are covered. Apply later and exemption typically runs from the application date, leaving a gap.
Charitable solicitation registration catches people out constantly. It is a state requirement, separate from federal exemption, and most states require it before you ask their residents for money. Online fundraising means asking residents of many states at once.
Every year
| Form | Who files it | Due |
|---|---|---|
| Form 990-N | Gross receipts normally $50,000 or less | 15th day of the 5th month after year end |
| Form 990-EZ | Under the 990-EZ thresholds for receipts and assets | Same |
| Form 990 | Larger organizations | Same |
| Form 990-PF | Private foundations, regardless of size | Same |
| Form 990-T | Any organization with unrelated business taxable income | Varies |
| Form 8868 | Requests an automatic extension of time to file | By the original due date |
| State annual report | Most states, to keep the corporation in good standing | Varies by state |
The deadline is the 15th day of the fifth month after your fiscal year ends. For a calendar year organization that is 15 May.
The consequence of ignoring it is severe and automatic. Exemption is revoked after three consecutive years of missed annual filings, without a hearing and without anyone calling you. This overwhelmingly affects very small organizations that believed the 990-N postcard did not apply to them. Reinstatement means applying again and paying the fee again.
If you have employees
| Form | Purpose | Frequency |
|---|---|---|
| Form W-4 | Employee withholding certificate | On hire |
| Form I-9 | Employment eligibility verification | On hire |
| Form 941 | Quarterly federal payroll tax return | Quarterly |
| Form W-2 and W-3 | Annual wage statements | Annually, January |
| Form 940 | Federal unemployment tax return | Annually, where applicable |
| State withholding and unemployment | Varies by state | Varies |
One nonprofit-specific point worth raising with your payroll provider. Many 501(c)(3) organizations are exempt from federal unemployment tax, and may have the option to reimburse state unemployment costs rather than pay contributions. That choice has real financial consequences in both directions and a generic payroll setup will not ask you about it.
Contractors, donations and vehicles
| Form | Trigger |
|---|---|
| Form W-9 | Collect from any contractor before you pay them |
| Form 1099-NEC | Payments to a contractor at or above the reporting threshold |
| Form 8283 | A donor’s form for non-cash gifts above the threshold. You may need to sign it. |
| Form 8282 | If you dispose of donated property within three years of receiving it |
| Form 1098-C | Donated motor vehicles, boats and aircraft |
| Written acknowledgement | Not a form. Required for any gift of $250 or more. |
The last row is the one small organizations most often get wrong. There is no IRS form for it. A donor claiming a deduction for a gift of $250 or more needs a contemporaneous written acknowledgement from you, stating the amount and whether they received any goods or services in return. If you provided something, you must describe it and give a good faith estimate of its value.
Get it wrong and the donor loses the deduction, not you. That is a conversation worth never having.
Changing something
| Situation | What to do |
|---|---|
| Name change | Amend the articles with your state, then report it on your next annual return |
| Address change | Form 8822-B, and update your state registration |
| Change of fiscal year | Generally Form 1128, with a short-period return |
| Significant change in activities | Report on the annual return. Take advice if it may fall outside your exempt purpose. |
| Terminating | Final annual return, with the termination box checked, plus state dissolution |
| Exemption revoked | Apply again, with the fee. Retroactive reinstatement is possible in some circumstances. |
A year of deadlines, for a calendar year organization
If your fiscal year ends 31 December, this is roughly your year. Shift everything if your year end is different, because the annual return deadline moves with it.
| When | What |
|---|---|
| January | W-2 and W-3 to employees and the Social Security Administration. 1099-NEC to contractors. Annual donor contribution statements, which are not required but are expected. |
| January | Form 941 for the fourth quarter. Form 940 for federal unemployment, where applicable. |
| February to April | Close the books. Audit or review if you have one. Prepare the annual return. |
| April | Form 941 for the first quarter. |
| 15 May | Annual return due: 990-N, 990-EZ, 990 or 990-PF. Form 8868 by this date if you need the extension. |
| July | Form 941 for the second quarter. |
| October | Form 941 for the third quarter. Extended annual return due, if you filed Form 8868. |
| Varies | State corporate annual report. State charitable registration renewals, in every state where you solicit. |
| October to December | Draft next year’s budget so the board can approve it before the year it governs. |
The two rows most often missed are both at the bottom. State renewals do not share the federal calendar and each state sets its own date, so an organization registered in six states has six dates. And a budget approved in March for a year that began in January means a quarter run without one.
Building your own filing calendar
Most compliance failures are calendar failures rather than knowledge failures. The organization knew about the 990 and the person who filed it left.
Put every recurring deadline in a shared calendar owned by the organization, not by an individual, with a reminder six weeks ahead. Name in your bylaws or your job descriptions who is responsible for filings, and make the handover of that responsibility an explicit step when someone leaves.
Then check annually that your registrations are still live: state corporate standing, charitable solicitation registration in every state where you fundraise, and your registered agent address. All three lapse quietly, and you find out when a funder checks.
Questions people ask
What forms does a nonprofit have to file every year?
Federally, one annual return from the 990 series. Which one depends on size: Form 990-N for organizations with gross receipts normally $50,000 or less, Form 990-EZ in the middle band, Form 990 above it, and Form 990-PF for private foundations regardless of size.
The deadline is the 15th day of the fifth month after your fiscal year ends. Form 8868 buys an automatic extension if requested by the original due date.
Separately, most states require an annual corporate report to keep the entity in good standing, and states where you solicit donations generally require charitable registration renewals. Those are easy to forget because they are not the IRS.
What happens if we miss the 990 deadline?
Late filing penalties can apply to organizations required to file the full 990 or 990-EZ. Form 990-N filers do not incur a monetary penalty for lateness.
The serious consequence is automatic revocation. Exemption is revoked after three consecutive years of missed annual filings. There is no hearing, nobody telephones, and the organization appears on a published revocation list.
From that point donations are not deductible and you must apply for recognition again, with the fee. Retroactive reinstatement is available in some circumstances if you act reasonably promptly, which is a strong argument for dealing with it the moment you notice rather than hoping.
Which 990 do we file?
It is determined by gross receipts and total assets, and the thresholds are set by the IRS rather than by choice.
Organizations with gross receipts normally $50,000 or less may file the 990-N electronic postcard, which takes minutes. Above that and below the 990-EZ thresholds, the 990-EZ. Above those, the full 990. Private foundations file the 990-PF at any size.
Note the word normally. It refers to an averaging test across recent years rather than a single year, so one unusually large year does not automatically move you up.
Check the current thresholds on the IRS site before filing, and remember you may always file a longer form voluntarily.
Do we need to register in every state where we fundraise?
In most states, if you are soliciting their residents, yes. Charitable solicitation registration is a state requirement and is entirely separate from your federal exemption.
The complication is online fundraising. A donate button on a public website is visible everywhere, and states differ in how they treat that. The widely used reference point is the Charleston Principles, which many regulators look to, and which broadly distinguish passive presence from targeted solicitation.
Practically: register in your home state first, then in states where you actively solicit through mail, email, events or targeted campaigns. If you fundraise nationally at scale, take advice, because the compliance burden is real and the penalties are state by state.
What is Form 1023-EZ and can we use it?
A streamlined application for 501(c)(3) recognition, filed online, considerably shorter than the full Form 1023 and with a lower fee and faster turnaround.
Eligibility is determined by an eligibility worksheet in the instructions rather than by preference. Broadly it is aimed at smaller organizations within projected revenue and asset limits, and a range of organization types are excluded outright, including churches, schools, hospitals and organizations with foreign activity.
Complete the worksheet honestly before deciding. Filing the EZ when you were not eligible is not a shortcut, and the full Form 1023 also gives the IRS a fuller picture of an organization whose activities are unusual, which can prevent questions later.
Do we need to give donors a receipt?
For any single gift of $250 or more, the donor needs a contemporaneous written acknowledgement from you to claim a deduction. There is no IRS form for it.
It must state the amount of cash or describe the property received, and state whether you provided any goods or services in return. If you did, describe them and give a good faith estimate of their value, because only the excess is deductible.
Contemporaneous means the donor has it by the earlier of the date they file their return or its due date, so in practice send it promptly.
Separately, if a donor pays more than $75 in a transaction that is part gift and part goods or services, such as a fundraising dinner, you must give a written disclosure of the deductible portion.
What is Form 990-T and do we need it?
Form 990-T reports unrelated business taxable income, which is income from a trade or business regularly carried on that is not substantially related to your exempt purpose.
Being exempt does not make all income untaxed. A charity running a commercial venture unrelated to its mission can owe tax on it while remaining exempt overall.
Common examples that catch organizations out include certain advertising income, and some rental arrangements. Several exclusions apply, including for activities carried out substantially by volunteers.
If any meaningful share of your income comes from something that looks like ordinary commerce, raise it with your accountant rather than assuming exemption covers it.
Where do we find our state's forms?
Three different offices, and knowing which is which saves a lot of searching.
Your Secretary of State, or equivalent business filings office, handles incorporation, annual corporate reports, registered agent details and dissolution.
Your Attorney General, in most states, handles charitable solicitation registration and charity oversight. In some states this sits with a separate charities bureau or with the Secretary of State instead.
Your state revenue or taxation department handles state tax exemption, which is separate from federal exemption, and sales tax exemption where available.
Federal exemption does not grant you any of these automatically. Each is applied for separately.
This is reference information, not legal or tax advice. Rules vary by state and change over time. For a decision that carries real consequences, check the current text at irs.gov or your state registry, and talk to a nonprofit attorney or CPA.