The GuideStar Blog retired September 9, 2019. We invite you to visit its replacement, the Candid Blog. You’re also welcome to browse or search the GuideStar Blog archives. Onward!

GuideStar Blog

IRS Updates, January 2010: Return Due Dates, Governance Check Sheet, and Spring Workshops

The IRS has published tables of the due dates for Form  990 and other returns nonprofits must file, released the governance check sheet that agents will use in exempt organization examinations, and announced the schedule for its spring workshops for 501(c)(3) organizations.

Return Due Dates

Form 990 and its variants aren't the only returns exempt organizations must file with the federal government. There are also employment returns, excise tax returns, and special forms, such as those used to report gambling winnings or donations of motor vehicles, boats, and airplanes. The IRS has posted tables of filing deadlines for the various returns.

View the tables

Governance Check Sheet

As previous Newsletter articles (a link to the most recent is provided below ) have noted, the IRS is looking closely at governance at tax-exempt organizations. Every examination of an exempt organization will include a check sheet of items related to governance. Last month, the IRS posted on its Web site both the check sheet and the guidance agents will use to complete it.

View the check sheet
View the guidance
Read “The IRS View of Nonprofit Governance”

Spring Workshops

One-day workshops for small and mid-sized charitable organizations will be held in Atlanta, Sacramento, and Seattle this spring:

  • Atlanta, Ga.—March 2, 3, and 4, 2010
  • Sacramento, Calif.—March 16, 17, and 18, 2010
  • Seattle, Wash.—May 11, 12, and 13, 2010

The workshops are designed for administrators and volunteers who are responsible for an exempt organization's tax compliance. Each one-day session will cover the benefits and responsibilities of tax-exempt status; actions that can jeopardize an organization's exempt status; unrelated business income; employment issues; Form 990, including Form  990-N; and required disclosures, including those imposed by the Pension Protection Act of 2006. Pre-registration is required.

Learn more or register

Suzanne E. Coffman, January 2010
© 2010, GuideStar USA, Inc.

Suzanne Coffman is GuideStar's director of communications and editor of the Newsletter.

Topics: Law and Regulations