ExpressTaxExempt Blog

Legal Audits pt. 2

We are back! In the last blog, we discussed legal audits of nonprofits and tax-exempt organizations, and the key areas regarding a standard legal audit. If you’re joining for the first time, feel free to catch up with the previous blog: Legal Audits pt. 1. For everyone else, let’s continue.

State Taxation Issues
You should regularly review any property tax or sales tax exemptions to determine whether your organization still qualifies. Another good idea is to consider which qualifying exemptions your organization hasn’t applied for yet.

State Charitable Solicitation Requirements
Your organization’s legal audit won’t be complete without a review of your compliance with various regulations that govern fundraising. This calls for a look into the jurisdictions where your organization is actively fundraising. When the areas in which you’re soliciting are known, the next task is to examine the status of your organization’s registration in each area.

Gift Administration Issues
Many organizations don’t efficiently monitor their restrictions with gifts; however, a legal audit normally reviews gift acceptance policies and substantiation along with acknowledgement forms. It would best for you to look over your gift instruments to make sure that funds are rightfully classified in regard to time, restrictions, and terms.
Insurance Policies
Of course, you should regularly go over your organization’s insurance policies. These include
  • General Liability 
  • Officers and Director’s Liability
  • Errors and Omissions, etc.
Make sure that your organization’s activities are properly covered.

Volunteer and Participant Waivers
You should have waivers and participation agreements that release your organization from liabilities or risks with volunteers and participants. The audit will see if your agreements exists, if they’re adequate, and if procedures are in place to guarantee that your waivers are used.

Contractual Obligations
If you have significant contracts, they need to be reviewed to ensure that notice and termination dates are honored, and that there is compliance with restrictive covenants.

Depending on the activities and size of your organization, a legal audit may also look into your personnel policies, intellectual property issues, real estate issues, etc. Similar to a financial audit, a legal audit can be customized to cover an area of particular concern. You should be aware that audits can either be done all at once or over time in phases. Keep in mind that a periodic overview of the legal matters is critical to the integrity of your nonprofit or tax-exempt organization.

One of the ways to make sure that your organization is in compliance is to always file the required tax returns, and you can do so with Express990 - easy, quickly, and accurately. We offer support for any of the 990 forms for tax-exempt organizations and you can e-file your Form 990-N (e-Postcard) FREE for the current tax year.

For any questions or assistance with our service to e-file, feel free to contact our live, expert help at our headquarters in Rock Hill, South Carolina.

Phone: (704) 839-2321 (Monday - Friday, 9am - 6pm, Eastern Standard Time)
Email: support@expresstaxexempt.com
Live Chat: www.expresstaxexempt.com

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Legal Audits pt.1

Legal audits usually serve as an overview of your organization’s non-financial compliance, governance, and risk management issues. Tax-exempt organizations generally consider having a legal audit when new management is in place and they want to start with a clean state, avoiding any costly mistakes. Typically, a standard legal audit will review the following key areas…

Corporate Status
By incorporating a nonprofit or tax-exempt organization, you protect your directors, officers, and members from personal liability. But, to enjoy the benefits of incorporating, your corporation must be in good standing. To review corporate status, you most likely need to provide
  • Bylaws
  • Corporate filings
  • Articles of incorporation
These items are to support that your tax-exempt organization operates in a manner consistent with the law and governance.

Chapters and Affiliates
If your tax-exempt organization has chapters or affiliates, then your bylaws should be explicit about the authority to create chapters. There should also be some form of agreement like a charter or license in place that outlines the term of the relationship.

Governance Policies
Because of the IRS’ encouragement of certain policies, tax-exempt organizations and nonprofits are making their policies and procedures more formal. The Form 990 even references a variety of governance policies and requires your organization to reveal if they’re implemented.

It would be in your best interest to review these governance policies regularly. The audit will consider about four things:
  • Which policies exist
  • Whether policies are reasonable 
  • If additional policies make sense for the organization 
  • Whether policies are consistent with existing practice

Tax-Exempt Status
An audit for your tax-exempt organization will undoubtedly review your tax-exempt status. The prime consideration is to see if your organization is properly identified in regard to its tax-exemption and public charity status. The review will also consider if your organization’s activities remain within the scope of its ruling.

You’ll need to provide your
  • Previous Form 990’s
  • IRS Determination Letter
  • Application for Recognition of Exemption
Any changes made to your governing documents or sources of support, programs, or purposes must be reported to the IRS when you file your next Form 990.

Other Federal Tax Matters
The review of your federal information and unrelated business income tax returns is important because forms of that nature, such as the Form 990, are publicly available. Legal analysis of your tax forms focuses on the accuracy of your information shown on your return. That information is considered along with other information from the legal audit and the overall presentation of your return.

We’ll take a short break here as to not to overload you with all this tax goodness. Honestly though, it’s a good bit of dense information to grasp an understanding of; however, this blog helps to clarify a few things. In the next blog, we’ll conclude with the rest of the key areas involved in a legal audit.
Remain in compliance with the IRS and your own tax-exempt organization governance by e-filing your tax-exempt returns with Express990. Our service provides a mini-audit with the built-in error check that reviews your return for errors before you transmit to the IRS.

Expert help is available through step-by-step instructions and with live professionals at our office in Rock Hill, South Carolina. Contact us at (704) 839-2321, Monday through Friday from 9am to 6pm Eastern Standard Time; or, email us anytime, 24/7 at support@expresstaxexempt.com.

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Non-Profit vs. Tax-Exempt Organizations

In the realm of tax and legal jargon, there’s a phrase you probably heard as many times as we have here in the office, “Non-profits are tax-exempt organizations, but not all tax-exempt organizations are nonprofits.”

“Tuh-mey-toh, Tuh-mah-toh,” right? Both are so similar; yet, there are significant differences that justify their separate designation.

Your organization being labeled as a non-profit or for-profit is a perception of state law. According to state law, a for-profit organization generates money specifically for its owners and investors. By having your organization recognized as a non-profit, you’re basically stating your organization has some other purpose other than creating revenue for owners and investors. But that purpose alone doesn’t necessarily qualify for an exemption from taxes.

Tax-Exempt Organizations
As mentioned before, labeling your organization as a non-profit doesn’t mean it’s automatically recognized as “tax-exempt.” Above all, you must apply to the IRS for a determination of a tax-exempt status. There are many types of organizations that are qualified for a number of tax exemptions; one would be like an exemption from tax on income that is received during the course of activities conducted in relation to your organization’s tax-exempt purpose.

A 501(c)(3) organization is your most common type.of tax-exempt organization. In order to qualify, you have to file a Form 1023, Application for Recognition of Exemption Under Section 501(c)(3), with the IRS. Your state may also require you to submit an application with them to qualify for exemption from state income tax and other state taxes.

For more information about non-profits and tax-exempt organizations, check out the following blog: Becoming a Non-profit or Tax-Exempt Organization

One thing you should remember is that both non-profits and tax-exempt organizations can make money. Just because you’re labeled as either “non-profit” or “tax-exempt” doesn’t mean that your organization can’t have any money left over at the end of the year. Any funds not needed to fulfill a current expense can be used to further your organization’s mission or be saved for future activities.

If your organization is tax-exempt, or a non-profit that’s recognized as “tax-exempt,” you can safely and securely e-file your tax-exempt return with Express990. We offer all three 990 forms for tax-exempt organizations. You can also download our FREE Express990 App for iOS and Android tablets, or use our mobile site to e-file a Form 990-N (e-Postcard).

For any questions or assistance with our e-filing services, feel free to contact our live, expert help at our headquarters in Rock Hill, South Carolina.

Phone: (704) 839-2321 (Monday - Friday, 9am - 6pm, Eastern Standard Time)
Email: support@expresstaxexempt.com
Live Chat: www.expresstaxexempt.com

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Becoming a Nonprofit or Tax-Exempt Organization

You provide a local service, and your service fulfills an existing need, it attracts support, and produces substantial results. You’ve thought about it and want to take your services to the next level. An inspiring route to give back to your community while serving others is to start a nonprofit or a tax-exempt organization. 

You need to understand that building and maintaining a nonprofit could potentially take years of effort and an even greater amount of determination. However, there are general steps you can take in your journey to become a nonprofit or a tax-exempt organization.

First Step: Educate Yourself

Do Some Research. You need to figure out if there are any other nonprofit organizations that are currently providing the same type of service in your community. It may prove harder to find support if you’re just copying existing services rather than improving or adding to them.

Be familiar with how a need isn’t being met within demographic or population data that shows a need for your services.

Is A Nonprofit the Correct Path? As a possible Public Charity, you must organize and operate exclusively for exempt purposes that are in place with section 501(c)(3) of the Internal Revenue Code.

Know and Consider the Alternatives. You may find that building a nonprofit a complicated way just to pursue your passion to serve your community. Developing and maintaining reliable income streams will most likely be your greatest challenge. Statistics show that less than half of new nonprofits make it over five years, and those who do make it, at least a third of them are in financial stress.
Don’t let that discourage you. Consider other possibilities that can still let you operate as a nonprofit with less effort and cost. With that, you can refocus on serving your community and developing experience and support.

Second Step: Build a Sturdy Foundation

Create a Mission Statement. Presenting your mission statement is a critical step. It tells your organization’s purpose, what types of people you serve, and how you serve them. Every move you make with your organization should be to support and progress your mission.

Draft a Business Plan. By having a business plan, you can efficiently describe, in detail, your organization’s intention for achieving its mission. A business plan can also be used to outline new projects or ventures.

Develop Your Board. Your board will perform a variety of roles and legal responsibilities. It will also change as your organization grows in order to carry out duties effectively. Your recruitment will be most important, but also systematic board development like orientation, training, evaluation, and the cultivation of board members are crucial to overall success.

Third Step: Incorporate Your Nonprofit

Reasons you should incorporate:
  • Formal structure adds credibility to your programs and services
  • Corporate structure limits the liability of your organization's officers and directors
  • Documents, policies, and procedures associated with corporations are required by the IRS

Fourth Step: File for 501(c)(3) Tax-Exempt Status

Eventually, you’ll need to apply for tax-exempt status with the IRS. There is a registration fee that depends on your average annual gross receipts. The decision from the IRS could also take up to a year to receive based on the information from your application.

Fifth Step: Continuous Compliance

Register with Your State’s Agency. Your state agency manages charitable organizations and solicitations. If you plan to get contributions from other states, you would need to register again within those states. Registration requirements may vary from state to state.

File Your Required Federal Returns. To receive tax-exempt status, you should act like a tax-exempt organization from the day of your incorporation. That means filing a Form 990 even if you’re a start-up, even if you had a short tax year, even if you brought in no revenue at all. Forms break down like this:
  • Form 990 (Long Form) - For tax-exempt organizations with gross receipts greater than or equal to $200,000 and total assets greater than or equal to $500,000.
  • Form 990-EZ - For tax-exempt organizations with gross receipts less than $200,000 and total assets less than $500,000.
  • Form 990-N (e-Postcard) - For tax-exempt organizations with gross receipts less than $50,000.
These returns are due on 15th day of the 5th month after your tax end date and, if you fail to file for three consecutive years, you’ll automatically lose your tax-exempt status.

Each guideline may vary with each state so it’s recommended that you consult with a tax professional for detailed assistance. Stay in compliance with the IRS by e-filing your tax-exempt return with Express990. We support all three 990 forms for tax-exempt organizations, and we offer a safe, secure, and accurate e-filing process that will save you time and money.

For any assistance with e-filing our available 990 forms, you can contact our live professionals by phone (704-839-2321, Monday through Friday from 9am to 6pm, Eastern Standard Time), by email (support@expresstaxexempt.com), or by live chat (www.expresstaxexempt.com).

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Lobby Party

“You gotta fight / for your right / to Lobbbbby!”

Well, not so much in this case. While your tax-exempt organization can participate in lobbying activities, but too much lobbying can lead to the risk of losing your tax-exempt status. Generally, no organization can qualify for tax-exempt status if a substantial part of its activity is pursuing to influence legislation aka lobbying.

As defined by the IRS, legislation includes action by Congress, any state legislature, any local council, or similar governing body, in regard to acts, bills, resolutions, or similar items like legislative confirmation of appointive office, or by the public in referendum, ballot initiative, constitutional amendment, or similar procedure; however, it does not include actions by executive, judicial, or administrative bodies.

Your organization can be seen as attempting to influence legislation if you contact, or urge people to contact, members or employees of a legislative body for the purpose of proposing, supporting, or opposing legislation, or if your organization advocates the adoption or rejection of legislation.

Principal Registration and Reporting
If you wish for your organization to lobby, you must register your organization as a “Principal” before engaging in any lobbying activities. As Principal, your organization must provide a name its “Designated Lobbyist” and any other lobbying on behalf of your organization.

The Secretary of State has to be notified if any change of information occurs within five business days of the change, and your organization must notify any person it lists as a lobbyist and have them register with the Secretary of State and provide reports. In addition, as a Principal, your organization will also provide annual reports renew its registration every two years - up until you want your organization to no longer lobby.

Types of Lobbyists

Designated Lobbyist Registration and Reporting
Each principal has to have a “Designated Lobbyist.” Their responsibility is to file the Lobbyist Registration and Lobbyist Quarterly Expenditure Reports along with the registration and Annual Expenditure Reports for the Principal.

An individual or a professional lobbying firm can act as a Designated Lobbyist. Whoever is appointed the title, they sign all reports for themselves as well as the represented Principal.

Lobbyist for Compensation
This is either an individual or firm compensated by the Principal and whose sole job responsibility is to lobby for the Principal. It’s also required by this lobbyist to file a Lobbyist Registration form and to file Lobbyist Quarterly Expenditure Reports with the Secretary of State.

Authorized Lobbyist
Any other lobbyist you have, other than the Designated Lobbyist or Lobbyist for Compensation, is considered as an Authorized Lobbyist. This lobbyist could be a paid staff member or a volunteer for the Principal and is seen as registered when listed on the Principal’s registration. This person reports expenditures only to the Designated Lobbyist.

Employees of Lobbyists
These people are lobbyists that are employed by either firms or other lobbyists and they are registered by whomever employed them. They do not file expenditure reports directly to the Secretary of State, but their reports are included in their employer’s Lobbyist Quarterly Expenditure Report.

Outside from general lobbying, tax-exempt organizations can participate in issues of public policy without it being considered as lobbying. For example, your organization can plan educational meetings, prepare and hand out educational materials, or simply just consider public policy issues in an educational manner.

As with any lobbying activity, large or small, it must be reported within your Form 990 or Form 990-EZ under Schedule C. Keep the party going by e-filing your Schedule C, along with the rest of your 990 form, with Express990. We offer a safe, secure, and accurate e-filing process, backed by expert professionals that will save you time and money.

For assistance with e-filing any of our available 990 forms, contact our live support by phone Monday through Friday from 9am to 6pm, Eastern Standard Time, at (704) 839-2321, by email at support@expresstaxexempt.com, or by live chat at the Express990 website

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Compliant or Not Compliant

Mirror mirror, on the wall, which is the most compliant tax-exempt organization of them all?
While many tax-exempt organizations can operate differently from one another, there are still basic guidelines of governance that you should implement within your organization. A recent study from the IRS shows that there are a number of governance guidelines that link directly to how tax compliant your organization is.

How the Study was Conducted
The IRS uses a check sheet to obtain data about governance practices and related internal functions of 501(c)(3) organizations. Basically, the check sheet asks about
  • Mission statements
  • Control of the organization
  • Policies on conflicts of interest
  • Policies on the proper use of assets
  • The use of comparability data when determining compensation
  • Whether your organization’s Form 990 was reviewed by the board or a designated committee 
  • Any family or outside business relationships between board members, officers, trustees, or key employees
The check sheet and other examination materials for governance and tax-exempt organizations can be found HERE.

Study Results
Within the study, the IRS reportedly found relationships between some questions and compliance or noncompliance that were statistically valid. Based on the significant correlation between questions related to some governance practices and tax compliance, your organization is “more likely to be compliant” if you:
  • Have written mission statements
  • Use comparability data when making compensation decisions
  • Have procedures in place for the proper use of charitable assets
  • Have your Form 990 reviewed by the entire board of directors
Surprisingly, or not so much depending on how you see it, organizations deemed “less likely to be compliant” were those in which central control was place on just one person or a small, selective group of people. There were also responses that led to no correlation at all like
  • Conflicts of interest
  • Never or occasionally using comparability data
  • Family or outside business relationships between board members, officers, trustees, or key employees
The study was based on tax-exempt charities that were already selected for examination and the IRS has stated that future studies would be done with random samples.

So, to be the “fairest,” or, in this case, the most compliant in the land, you now have idea as to where to start or what functions within your organization contribute to your tax compliance overall. At the very least, stay compliant with e-filing your tax-exempt return on time with Express990. We support all three 990 forms for tax-exempt organizations. If you’re constantly on the move, download our FREE Express990 App for iOS and Android tablets, or use our mobile site to e-file a Form 990-N (e-Postcard).

For assistance with e-filing your tax-exempt return, contact us at our headquarters located in the quaint town of Rock Hill, South Carolina. We’re available by phone Monday through Friday from 9am to 6pm EST at (704) 839-2321, by email at support@expresstaxexempt.com, and by live chat at www.expresstaxexempt.com.

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Choppin’ Up with the Schedules Part 2

Welcome Back!
Last time, we were chopping down the first four schedules that you may need to complete when filing a Form 990-EZ. That blog can be found HERE. So, not to stall any longer, let’s continue cutting through the second half.

Form 990-EZ Schedules (cont.)

Schedule G
You want to play a little game? How about raising funds? This schedule is for reporting how your tax-exempt organization uses professional fundraising services, or information about your organization’s fundraising and gaming events.

Schedule L
Brace yourself… Schedule L is probably the most elaborate form within the Form 990-EZ. But it can be chopped down and handled like anything else. Basically, Schedule L asks for two main things:

First, information on certain financial transactions or arrangements between your organization and
  • Disqualified person(s) under section 4958
  • Other interested persons
Second, knowledge on whether a member of your organization's governing body is an independent member for purposes of Form 990, Part VI, line 1b.

Hint: You will need to complete this schedule if you answered “Yes” to Form 990-EZ, Part V, line 40b, regarding excess benefit transactions, or Form 990-EZ, Part V, line 38a, regarding loans.

Other things to consider when filling out a Schedule L include

  • Excess Benefit Transactions
  • Assistance Benefitting Interested Persons
  • Types of Reportable Transactions

This all may be daunting to you at first; however, with a calm demeanor a decent understanding, you can get through “L” like any other schedule.

Schedule N
The point of No return, if this schedule applies to your tax-exempt organization. The purpose of filling this form is to report your organization going out of business or disposing more than 25% of your net assets through a contraction, sale, exchange, or other disposition.

Schedule O
Oh, oh, we’re about done, you know? In a nutshell, this form is for detailed responses to specific questions or explanations of your operations that couldn’t be narrated through the other parts of the Form 990-EZ.

Hint: You will need to complete a Schedule O to provide any detailed information for the following sections:

  • Part I, Lines 8,10,16, 20
  • Part II, Lines 24, 26
  • Part III, Line 31
  • Part V, Lines 33, 34, 35b

Not too bad, right? Keep in mind that not all tax-exempt organizations operate the same. So you might have to fill out more schedules than the next organization. No worries though. And even though you may like to get through it as quickly as possible, your main point should be successfully filing, not filing the fastest.

Get your Form 990-EZ completed error-free by e-filing with Express990. Our service provides a built-in error check that makes sure your form is free of mistakes before transmitting to the IRS - no matter how quickly you get through the process.

For assistance with e-filing any of our available 990 forms, contact our live support by phone Monday through Friday from 9am to 6pm, Eastern Standard Time, at (704) 839-2321, by email at support@expresstaxexempt.com, or by live chat at www.expresstaxexempt.com.

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Choppin’ Up with the Schedules Part 1

They call the Form 990-EZ the “short form.” But looking at it, you might be thinking, “What’s so short about it? There are schedules and everything like the long form.” While you may have a point, let’s just think about it. A Form 990-EZ is for tax-exempt organizations with gross receipts less than $200,000 and total assets less than $500,000; you know this already.

With that cap limit in place, your organization probably isn’t participating in every activity each schedule is asking about versus a tax-exempt organization that needs to file a 990 Long (Form 990). And, once you understand simply what each schedule is asking for, you’ll soon figure out which ones apply to your organization. With that knowledge, you’ll be able to chop down the Form 990-EZ like a lumberjack with sticks of butter on his feet, skating in Paul Bunyan’s giant skillet to cook flapjacks… No, it doesn’t make sense, but we’re about taxes here, not whimsical forest fantasies.

Form 990-EZ Schedules

Schedule A
No matter what, any tax-exempt organization recognized under 501(c)(3) will have to complete a Schedule A because it explains what type of organization you have. Your organization may be classified as:
  • Government
  • Education
  • Community Organization
  • Grassroots
The schedule also asks about your public support like where it comes from and in what form it comes in such as grants, gifts, etc.

Schedule B
This form wants to know about your contributors. Generally, if your organization receives a single contribution that’s worth over $5,000, it will be reported here. Any contribution from an exclusively religious contributor that’s over $1,000 is reported on this form as well.

The IRS lists a “Special Rule” that could determine how you file this particular form:

For an organization described in section 501(c)(3) organizations that meets the 33 and 1/3% support test of the regulations under sections 509(a)(1) and 170(b)(1)(A)(vi) and not just the 10% support test (whether or not the organization is otherwise described in section 170(b)(1)(A)), list in Part I only those contributors whose contribution of $5,000 or more during the tax year is greater than 2% of the amount reported on Form 990-EZ, Line 1.

For more details on the “Special Rule” visit the Schedule B (Form 990, 990-EZ, or 990-PF), Schedule of Contributors page of the IRS.

Schedule C
If your organization is politically active, then you’ll need to complete a Schedule C. On this form, you will need to provide information about your organization’s political and lobbying activities. According to the IRS, lobbying activities are considered as…

An attempt to influence legislation by propaganda or otherwise, presentation of testimony at public hearings held by legislative committees, correspondence and conferences with legislators and their staffs, communications by electronic means, and publication of documents advocating specific legislative action.

Schedule E
Ok, here’s a hint. If your organization operates as a school, you’ll need to fill out this form. It inquires about your school’s policies, facilities, and benefits in detail.

Another Hint: Answering “Yes” in Part VI, line 48 of Form 990-EZ pretty much guarantees a Schedule E being completed.

At this point, you’ve already chopped the Form 990-EZ in half. And you know what they say, “Rome wasn’t built in a day.” Nothing wrong with you taking a well-deserved break. Next time, we’ll chop through the second half of schedules for the Form 990-EZ.

Cut even more time during your tax season by e-filing with Express990. We support all the schedules needed for the Form 990-EZ, and we offer a safe, secure, and accurate e-filing process, backed by expert professionals that will save you time and money.

For assistance with e-filing any of our available 990 forms, contact our live support by phone Monday through Friday from 9am to 6pm, Eastern Standard Time, at (704) 839-2321, by email at support@expresstaxexempt.com, or by live chat at www.expresstaxexempt.com.

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Happy Fourth of July

We, at Express990, would like to wish you a very safe and happy Independence Day!

As one of the pinnacle days of the summer season, along with the historical and cultural connotations, you should be out enjoying the fun in the sun, your day off from work, cookouts, fireworks, or however you plan on celebrating. You can trust and believe that we’ll be doing the same. So, to keep this (somewhat) short and sweet, here’s a little brief history about the Fourth of July, just to keep your knowledge in top form, followed by how Express990 can support all of your Form 990 and extension needs. Be Safe. *smiley face*

Brief History
Our nation declared its independence from Great Britain by adopting the Declaration of Independence on July 4, 1776. This declaration came about during the American Revolutionary War in which American troops were engaged in armed conflict with Great Britain about America’s right to be free from British rule.

Fun Fact: Even though the Declaration of Independence was adopted on July 4, it didn’t become official until August 2, 1776, when most of the delegates signed it.

Super brief, right? Hey, more information can be found at your local library… or Google. But you might appreciate the kiddies being at the library more. Anyway, on to the summer sweetness of e-filing your tax-exempt returns with Express990. *wink face*

Express990 supports all three 990 forms for tax-exempt returns as well as an extension.

Form 990-N (e-Postcard)
Who Needs To File:
Small tax exempt organizations and charities that typically gross $50,000 or less a year must file the required 990-N (e-Postcard) to IRS every year. The only exceptions are organizations that are included in a group return, churches and their integrated auxiliaries, conventions, or associations of churches, or organizations that need to file a different return.

The Form: There is no paper form, filing is all done online, and there are schedules to complete.
Only eight pieces of information are needed to file a 990-N (e-Postcard):
  • Employer Identification Number (EIN)
  • Tax Year
  • Legal Name & Address
  • Different Names Used By The Organization, if applicable
  • Website, if applicable
  • Name & Address Of A Principal Officer
  • Confirmation Of Gross Receipts Of $50,000 Or Less
  • A Statement That The Organization Is Going Out Of Business, if applicable

With Express990: E-file your Form 990-N (e-Postcard) for the current tax year and for the two prior tax years. Use Express990 to file your 990-N for the current tax year for FREE.

Form 990-EZ
Who Needs To File:
Tax-exempt organizations with gross receipts less than $200,000 and total assets less than $500,000 per year are required to file a Form 990-EZ.

The Form: Schedules are very important sections within a 990-EZ that detail information proving tax exempt status for an organization; each schedule is designed for certain activities.

With Express990: E-file your Form 990-EZ only for the current tax year and the most previous tax year.

Form 990 (990 Long)
Who Needs To File:
Tax exempt organizations with gross receipts greater than or equal to $200,000 and total assets greater than or equal to $500,000 per year are required to file a Form 990.

The Form: Like the 990-EZ, a Form 990, also known as the 990 Long, is contingent on a number of disclosure and compliance requirements through various schedules.

With Express990: E-file your Form 990 ONLY for the current tax year.

Extension Form 8868
Who Needs To File:
Any tax-exempt organization that needs to extend the deadline for a Form 990 or Form 990-EZ. You will need to file a Form 8868, Application for Extension of Time to File an Exempt Organization Return.

The Form: By filing a Form 8868, you can get an automatic 3-month extension of time to file. If you have already received an extension, you can file for a non-automatic extension to receive an additional three months.

With Express990: Express990 supports the Extension Form 8868 only for the current tax year and the most previous tax year.

If your organization is operating on a fiscal tax year and the deadline date falls within this month, save time and get back to the celebration by e-filing with Express990. We work with the IRS to bring you a safe, secure, and accurate e-filing process, backed by expert professionals that will save you time and money.

As a matter of fact, get back to the fun at this very minute by downloading our FREE Express990 App for iOS and Android tablet device and e-file your Form 990-N (e-Postcard) while on the move. Or use our mobile site on your smartphone to e-file a 990-N or an extension. Now go on, get out of here, enjoy the holiday! *happy face*

For any questions or assistance with our service to e-file, feel free to contact our live, expert help at our headquarters in Rock Hill, South Carolina.
Phone: (704) 839-2321 (Monday - Friday, 9am - 6pm, Eastern Standard Time)
Email: support@expresstaxexempt.com
Live Chat: www.expresstaxexempt.com

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Frequently Asked Questions

Find answers related to e-filing IRS Form 990, 990-EZ, 990-PF, 990-N (e-Postcard), Form 1120-POL and Extension Form 8868 with our Frequently Asked Questions.

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