The 990 must be filed annually (and it is a very simple online process for small nonprofits) by almost all nonprofits, per this notice from the IRS.
An excerpt.
“Automatic Revocation for Not Filing Annual Return or Notice
“Most tax-exempt organizations, other than churches, must file a yearly return [990] or notice with the IRS. If an organization does not file as required for three consecutive years, the law provides that it automatically loses its tax-exempt status. Loss of exempt status means an organization must file income tax returns and pay income tax, and its contributors will not be able to deduct their donations.
“What must be filed this year depends on the organization’s financial activity:”
About
- David H. Lukenbill
- I am a California native, married, we have one daughter and live close to the American River with two cats and all the wild critters we can feed. I am a management consultant to nonprofit organizations and have an Associates of Arts degree in Administration of Justice from Sacramento City College, a Bachelor of Science degree in Organizational Behavior from the University of San Francisco and a Master of Public Administration degree, also from the University of San Francisco.