Organizational leadership can learn more about these topics and the benefits, limitations and expectations of tax-exempt organizations by attending 10 courses at the online Small to Mid-Size Tax Exempt Organization Workshop. What are my filing responsibilities once I receive/apply for tax-exempt status? Are there any exceptions to the requirement to file Form 990? Are small tax-exempt organizations required to file an annual return? My organization was a state credit union exempt under Internal Revenue Code section 501(c)(14), but reorganized as a federal credit union exempt under section 501(c)(1). How do we let the IRS know we are no longer required to file an annual information return? What happens if I fail to file an annual return or annual electronic notice? Will my organization’s exempt status be revoked if I filed a request to extend the due date for filing my annual information return? Do individual members of a group exemption ruling have to file separate Form 990 returns? What happens if my Form 990 is filed late? What happens if my Form 990 is incomplete? Can penalties for filing Form 990 late be abated? Where do I file my annual exempt organization return? Is personal identifying information provided on an exempt organization return subject to public disclosure?