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Certified public accounting practice focused solely on non-profit organizations.
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Tax News
The California Franchise Tax Board has conformed to the IRS requirement to file an electronic form. Now ALL NPOs, regardless of income, must file a form with the IRS and the Franchise Tax Board. If you are a 501(c)(3) or (c)(4), you must also file with the California Attorney General.
Also, since 2015, NPOs with gross receipts of $200,000 or more must file the 990 long form.
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Filing Deadlines
Upcoming tax filing deadlines include:
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The date your NPO’s tax return is due is based on its FYE. See the table below.
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Ending date of tax year
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Initial return due date
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Extended due date
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December 31
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May 15
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November 15
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November 30
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April 15
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October 15
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October 31
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March 15
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September 15
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September 30
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February 15
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August 15
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August 31
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January 15
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July 15
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July 31
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December 15
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June 15
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June 30
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November 15
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May 15
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May 31
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October 15
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April 15
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April 30
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September 15
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March 15
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March 31
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August 15
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February 15
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February 28
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July 15
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January 15
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January 31
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June 15
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December 15
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If a due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day.
BOE = Board of Equalization
FTB = Franchise Tax Board
FYE = fiscal year end
IRS = Internal Revenue Service
NPO = non-profit organization
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