IRS Offers One-Time Filing Relief Program for Small Charities

August 2010

Small nonprofit organizations which failed to file required returns for the three consecutive years 2007, 2008, and 2009 can preserve their exempt status by filing returns with the IRS by October 15, 2010. “We are doing everything we can to help organizations comply with the law and keep their valuable tax exemption,” IRS Commissioner Douglas Shulman said. “So if you do not have your filings up to date, now’s the time to take action and get back on track.”

Two types of relief are available: (1) a filing extension for the smallest organizations (annual revenues less than $25,000) required to file Form 990-N, Electronic Notice(e-Postcard) and (2) a voluntary compliance program (VCP) for small organizations eligible to file Form 990-EZ, Short Form Return of Organization Exempt From Income Tax. The relief program is not available to larger organizations required to file the Form 990 or to private foundations that file the Form 990-PF.

On a special page of IRS.gov, the agency posted the names and last-known addresses of at-risk organizations, along with guidance about how to come back into compliance. The organizations on the list have return due dates between May 17 and October 15, 2010, but the IRS has no record that they filed the required returns for any of the past three years.

Find more information about the filing relief program on IRS.gov.