<aside> What’s this about? Filing is a requirement for both entity registration and ongoing compliance, offering authorities evidence of your organization’s financial responsibility. Filings for nonprofits include Form 1023 and Form 990.
What do I need to do? Submit both formation filings and recurring (e.g. annual) filings with both the federal government and your state department. The specific filings may depend on your choice of state.
Contents
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Regulator guidance
Further reading
Databases
Business structures & federal filings
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You’ll need to file documents during the formation of your organization with either federal and state agencies, or both.
These are the documents described in Create governing documents.
However, in addition, you may also need to file documents on a recurring basis with both the federal government and state departments.
Since state filings will vary by state, we’ll consider the filing of federal documents here.
The table below shows common federal filings to be aware of when forming your entity.
For state-specific filings, check with your state department.
| Filing | Required for… | Frequency | Description | Relevant variant(s) |
|---|---|---|---|---|
| Form SS-4 | ||||
| Application for Employer Identification Number | All business structures except sole proprietorship | Once, during formation | Application for EIN | None |
| Form 1023 | ||||
| Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code | Nonprofit corporation | Once, during formation | Used by organizations to apply for recognition of exemption from federal income tax under Section 501(c)(3) of the Internal Revenue Code. This form requires detailed information about the organization’s structure, governance, financials, and programs. | Form 1023-EZ: Streamlined application for smaller organizations (gross receipts of up to $50,000 and total assets of up to $250,000). |
The table below shows common federal forms that must be filed on a recurring basis.
This is typically annually, although some filings are triggered by certain activities (such as hiring an employee).
| Filing | Required for… | Frequency | Description | Relevant variant(s) |
|---|---|---|---|---|
| Form 990 | ||||
| Return of Organization Exempt From Income Tax | Nonprofit corporation | Annual | An annual reporting return that federally tax-exempt organizations must file with the IRS. It provides information on the filing organization’s mission, programs, and finances. This form helps the IRS and the public evaluate an organization’s operations and compliance with tax regulations. | - Form 990-N: e-Postcard for small tax-exempt organizations with gross receipts of up to $50,000 |
| - Form 990-EZ: Short Form Return of Organization Exempt From Income Tax, for organizations with gross receipts <$200,000 and total assets <$500,000. | ||||
| - Form 990-PF: Return of Private Foundation. | ||||
| - Form 990-T: Exempt Organization Business Income Tax Return, for reporting unrelated business income. | ||||
| Form I-9 | ||||
| Employment Eligibility Verification | ||||
| All US employers. | Each time an employee is hired | Used to verify the identity and employment authorization of individuals hired for employment in the United States. Employers must ensure that employees complete this form at the time of hire. | None | |
| Form W-2 | ||||
| Wage and Tax Statement | ||||
| All US employers. | Annual | Used to report wages paid to employees and the taxes withheld from them. Employers must provide a W-2 to each employee and file a copy with the Social Security Administration. | Form W-2c: Corrected Wage and Tax Statement, used to correct errors on previously filed W-2 forms. | |
Nonprofits typically have more onerous filing requirements.
So, we’ve outlined the key things to bear in mind below. It’s also worth mentioning that you can look up the tax filings of any US nonprofit for inspiration!
In order to maintain its 501(c) nonprofit status, your organization must:
Depending on the state that you’re operating in, you need to file certain documents, which include: