See IRS Publication 557 for a more detailed
list.
Caution: An
exempt entity that is not required to file an annual information return, Form 990 or Form
990-EZ, is still responsible for other applicable returns. Examples: Payroll
tax returns; or unrelated business income tax return (Form 990-T).
Filing Deadline
The annual return is due by the 15th day of
the 5th month after the accounting period ends. If the nonprofit organization
has been liquidated, dissolved, or terminated; the return is due
by the 15th day of the 5th month after that date. Use Form 2758 to
request an extension.
Where To File
All nonprofit organizations file their
information and tax returns at the Ogden Service Center, Ogden, UT 84201.
