How Does the IRS Tax Return Filing and Payment Delay Impact Exempt Organizations?

On March 20th, the IRS issued Notice 2020-18 which extended the filed date and payment date for all federal income taxes and income tax returns to July 15th. However, the filing due dates for exempt organizations required to file 990 series information returns have not changed. The original due date for Forms 990, 990-EZ, and 990-PF for calendar year taxpayers remains May 15, 2020.

Exempt organizations needing more time to complete their returns must file an extension to avoid penalties.
Calendar year exempt organizations with unrelated business taxable income (UBIT) must continue to adhere to the May 15, 2020 due date for filing Form 990-T. Taxpayers with estimated income tax payment requirements for UBIT originally due on April 15 do have an extension of time to make their payment until July 15, 2020.

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