IRS Form 990-N (e-Postcard), Form 990-EZ, and Form 8868 (extension of time to file). California organizations can add FTB Form 199 to a 990-N or 990-EZ filing. 990.tax does not file the full Form 990 or Form 990-PF.
Organizations whose gross receipts are normally $50,000 or less can file the 990-N. Organizations with gross receipts under $200,000 and total assets under $500,000 at the end of the year can file the 990-EZ. Private foundations file Form 990-PF regardless of size.
The 15th day of the 5th month after the end of your tax year: May 15 for a calendar-year organization. If the date falls on a weekend or legal holiday, the next business day.
It gives an automatic 6-month extension to file Form 990-EZ. The 990-N cannot be extended.
An organization that does not file a required return or notice for 3 consecutive years automatically loses its tax-exempt status. A late 990-EZ can also be charged a daily penalty.