What are my filing responsibilities once I receive/apply for my tax-exempt status?

An organization that normally has $50,000 or more in gross receipts and that is required to file an exempt organization information return must file either Form 990, Return of Organization Exempt from Income Tax PDF, or Form 990-EZ, Short Form Return of Organization Exempt from Income Tax PDF. See filing phase-in for more information about which return to file. The return is due on the 15th day of the 5th month after the end of the organization's fiscal year. (For example, the 2008 return of an organization whose fiscal year ends on June 30, 2009, would be November 15, 2009.)  The due date may be extended for six months, without showing cause, by filing Form 8868 PDF before the due date. An organization will only be allowed an extension of 6 months for a return for a tax year.

Small organizations - those whose annual gross receipts are normally less than the threshold- are not required to file an annual return but may be required to file an annual electronic notice (e-Postcard).

Additional information