profile

The Church Attorney Consulting Services, LLC

May 15th Filing Deadline: What Churches and Tax-Exempt Organizations Should Know

Published 23 days ago • 1 min read

Hello Reader ,

May 15th is an important compliance deadline for many tax-exempt organizations.

For organizations that operate on a calendar-year accounting period, certain annual IRS filings are generally due on May 15 (or the 15th day of the 5th month after the close of the organization’s accounting year.)

Depending on the organization, the required filing may include:

  • Form 990, 990-EZ, or 990-PF
  • Form 990-N, also known as the e-Postcard
  • Form 990-T, for unrelated business income tax
  • Form 4720, for certain excise taxes

While churches are generally exempt from 990 filings, church-run schools, child care centers, CDCs, etc. usually have this filing requirement. Additionally, most tax-exempt organizations are required to file an annual return or notice, and the correct form generally depends on the organization’s financial activity.

If your organization needs more time, the IRS allows organizations to request an automatic extension using Form 8868, Application for Extension of Time To File an Exempt Organization Return or Excise Taxes Related to Employee Benefit Plans. In most cases, Form 8868 must be filed by the original due date of the return.

This deadline matters. Organizations that fail to file Form 990 or Form 990-EZ may face daily penalties for late filing. Even more importantly, under Internal Revenue Code Section 6033(j), an organization that fails to file a required return or notice for three consecutive years will automatically lose its tax-exempt status as of the due date of the third missed filing.

For churches and ministries, this is a good time to review your records, confirm which filings apply to your organization, and make sure your compliance responsibilities are being handled on time.

The IRS provides additional resources on annual filing requirements, Form 990 tools, and guidance for tax-exempt organizations. But if your church is unsure what applies or wants to strengthen its overall compliance systems, this is exactly why proactive legal and compliance support matters.

Faithful administration protects the mission.

Is your church confident in its compliance systems?​
Through our Legal Audit Diagnostic, The Church Attorney helps churches identify potential legal and compliance gaps, review areas of exposure, and understand the practical steps needed to better protect the ministry.

Blessings!

This email is intended for informational purposes only and does not constitute legal, accounting, or tax advice, nor does it create an attorney-client relationship. The information provided here was based on certain federal and/or state statutes and does not encompass all applicable requirements or other regulations that may exist, such as local ordinances or case law.

Thanks for reading! If you loved it, tell your friends to subscribe. To change your email or preferences manage your profile. If you didn’t enjoy the email you can unsubscribe here.

6925 Oakland Mills Rd Box 171, Columbia, MD 21045

The Church Attorney Consulting Services, LLC

The Church Attorney®

As The Church Attorney®, denominations and churches select my proprietary Legal Audit System to position themselves to operate in integrity, avoid IRS audits, and position themselves for growth. Every church leader should take advantage of my free Church Law podcast and subscribe to my free newsletter.

Read more from The Church Attorney Consulting Services, LLC

Hello Reader , Last week, we talked about one of the most common questions churches face: Should this person be treated as an employee or an independent contractor? As summer ministry activities begin, Let's continue that conversation with another important question: What about volunteers? Vacation Bible School, youth camps, mission trips, community outreach events, and children's programs often rely heavily on volunteers and for good reason. They are one of the greatest blessings in...

1 day ago • 2 min read

Hello Reader , As summer gets closer, many churches are planning for a full season of ministry — summer programs, special events, worship coverage, childcare needs, administrative support, and all the extra projects that seem to come with this time of year. And with those needs, there's one question I've gotten time after time: “Can we just pay this person as a 1099 contractor?” Now, I fully understand why that question comes up. Churches are trying to be good stewards. You want to bring in...

9 days ago • 1 min read

Hello Reader , So, I’m at that stage of motherhood where I’m saying things like, “You don’t smell your armpits?!” Yeah. Teen and pre-teen boys. This is fun. 🙂 Actually, it is fun. But I’m also amazed at how they can be completely nose-blind to what seems very obvious to everyone else. Wildly, this phenomenon can also be true in churches. Sometimes, we can become so familiar with how things operate that we stop noticing the areas of greatest need. The outdated process. The unclear authority...

16 days ago • 1 min read