Nonprofit Compliance Calendar
This is the year of a calendar-year not-for-profit organization. If your fiscal year differs, shift the dates (the Form 990 rule is the 15th day of the 5th month after year end). Dates that fall on a weekend or legal holiday move to the next business day. Confirm every date on irs.gov and with your state for your year.
Key dates for a calendar-year organization
| When | What |
|---|---|
| January 31 | Send donor acknowledgments for the prior year (a practice that helps donors file on time). File Forms W-2 and Forms 1099-NEC for the prior year and the fourth-quarter payroll return (Form 941). |
| April 30, July 31, October 31 | Quarterly payroll returns (Form 941) for the quarter that just ended. |
| May 15 (the 15th day of the 5th month) | Form 990, 990-EZ or 990-N for the prior year, and Form 990-T if there is unrelated business income. File Form 8868 by this date to extend by six months. For the 2025 return this was May 15, 2026; for the 2026 return it is May 17, 2027. |
| June 30 (six months after year end) | Illinois Attorney General annual report (Form AG990-IL) with any required audit or review. |
| November 15 (extended due date) | The extended Form 990 series return and Form 990-T. For the 2025 return the extended due date is November 16, 2026; for the 2026 return, November 15, 2027. |
| Anniversary month of incorporation | Illinois Secretary of State annual report for a not-for-profit corporation (confirm the window on the Secretary of State’s site). |
| Throughout the year | Board meetings and minutes, budget-to-actual review, bank reconciliations, event and sponsorship review for unrelated business income, quid pro quo disclosures at each event. |
If the 2025 return is on extension
For a calendar-year organization that filed Form 8868, the extended due date for the 2025 Form 990 series return is November 16, 2026 (November 15 falls on a weekend in 2026). If that date is near, start now: the return is public and must be complete, and an incomplete return can be sent back.
Start-of-year checklist
- Close the books for the year and reconcile every bank and credit card account.
- Send acknowledgments and 1099s; file W-2s and payroll returns.
- Prepare the financial statements the board reviews.
- Collect the information for the Form 990: program accomplishments, governance policies, board and compensation details, related organizations and schedules.
- Check state registrations and the Secretary of State annual report date.
General educational information. Filing rules, thresholds, penalties and state requirements depend on individual facts and change over time. Confirm them on irs.gov and with your state regulators, and consult a qualified professional before filing a return or an application. This site is an independent guide and is not affiliated with the IRS.