The 8-Minute Filing That Keeps Your 501(c)(3) Alive
Every year, thousands of small charities lose their tax-exempt status — not for doing anything wrong, but for missing a free 8-minute online filing three years in a row. Automatic revocation ends your ability to receive tax-deductible donations and disqualifies you from Microsoft, Google, and Candid nonprofit programs. This guide keeps that from happening.
Which form is yours?
- Form 990-N (e-Postcard) — gross receipts normally $50,000 or less. Free, online, ~8 minutes. Most FFC-supported charities file this.
- Form 990-EZ — gross receipts under $200,000 and assets under $500,000.
- Form 990 — everything larger.
If you’re near a threshold, ask your bookkeeper or a tax professional — this page is orientation, not tax advice.
The deadline (write this down)
The 990-N is due by the 15th day of the 5th month after your fiscal year ends:
- Calendar-year org (Dec 31 year end) → due May 15.
- June 30 year end → due November 15.
Put a recurring reminder on your organization’s calendar today — that one action prevents the whole failure mode.
Filing walkthrough
- Go to the IRS 990-N page: irs.gov — Form 990-N and sign in (ID.me account; the person filing needs their own login).
- Add your organization by EIN the first time.
- Answer the short questionnaire: tax year, legal name/address, website, principal officer, and confirmation that receipts are normally ≤ $50,000.
- Submit and save the acceptance confirmation PDF with your records.
Already missed filings?
- Missed one or two years: just file the current year now — there is no penalty for a late 990-N, and filing resets the three-year clock.
- Revoked (missed three): your org appears on the IRS auto-revocation list. Reinstatement is a real process (Form 1023/1023-EZ again) — get help, and do it quickly; donations received while revoked are not deductible.
Why FFC cares
Your Candid seal, Microsoft 365 grant, and Google for Nonprofitsall depend on an active 501(c)(3). Compliance is the foundation everything else in our program sits on. If you’re unsure of your status, check your org on the IRS Tax Exempt Organization Search — and tell us if something looks wrong.
