SmartNPO

Just getting started

You have got the letter. Now what?

New nonprofits fail at the paperwork, not the mission. Here is your first year in order — what is due, when, and what happens if it slips.

Look up your new organization. This also tells you whether you are in the public file yet — new organizations often are not for weeks, and knowing that is worth the visit on its own.

Your first year, in order

  • Your annual filing

    Due the 15th day of the 5th month after your tax year ends. The 990-N asks for eight items and no extension is available for it. Source: IRS, Form 990-N filing requirements.

  • Three in a row ends it

    Miss three consecutive annual returns and exempt status is revoked by operation of law — no warning letter, no appeal. Source: Internal Revenue Code §6033(j).

  • Your first five years

    New organizations are not tested on public support for their first five tax years. Source: IRS public support test rules for new organizations.

  • You may not be in the file yet

    The public file is republished on a schedule, so a brand-new organization can be missing from it for weeks. Look yourself up and you will know.

What you get on every result

  • Your organization as the IRS public file has it — legal name, address, classification
  • Your classification, and whether it matches what you actually do
  • Your filing history and any gap that is building
  • Whether donors can write off a gift to you today
  • Funders in your subject area near you
  • A source line on every single fact