Advancement · Grants and Funding

Which 990, when it is due,
and what to gather.

Enter the fiscal year end, gross receipts and assets, and the checklist works out whether you file the 990-N, 990-EZ or full 990 and the due date, with the six-month extension if you file Form 8868. Then gather the nine things a preparer needs and finish the four steps around filing.

Add a tax yearWhat you get
$5one-time · every device you sign in on
Buy · $5

Included with Caveat Classroom and Whole-school licenses. Or get it in the Grant writer’s desk, $49 for 32 items.

Tax years

The worked example is made up: a school foundation whose 990-EZ is due November 15 with Schedule B and the e-file login still open, and a PTO that filed its e-Postcard in October. Records save on this device only.

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What you get

Advancement · Grants & Funding$5 · included with Classroom and Whole-school licenses

What you finish with
A record per tax year with organization, type, fiscal year end, gross receipts, assets, extension and unfiled years; nine things to gather and four filing steps; the return that applies and its due date; flags for the days left or a passed due date, the extension, the three-year revocation risk and Schedule B redaction.
Who it is for
Treasurers and board officers of school foundations, PTOs, booster clubs and small nonprofits, and the staff or volunteers who prepare their returns.
Format
Browser checklist with a saved record per tax year. Prints a year’s checklist for the preparer, every year or a blank checklist; downloads a spreadsheet (.csv); exports and imports a file.
Access
$5 one-time, yours on every device you sign in on; the tool opens once you are signed in with it. Included with Caveat Classroom and Whole-school licenses. Also in the Grant writer’s desk ($49) and the Advancement Suite pass ($99), and 1 more bundle. Everything you type stays in this browser; nothing is sent to Caveat.
Where it lives
The Grants & Funding space in Caveat Advancement.
Support
Questions about access, an order or a correction: team@caveatacademic.com.

How to use it

  1. Add the year once the books are closed.
  2. Check which return applies; the 990-N takes minutes, the others take a preparer and records.
  3. Gather the nine items and hand them over in one go.
  4. Give the board a copy before filing, then e-file and save the acceptance.
  5. Keep a public copy ready, with Schedule B donor details removed.

Add a tax year

The calendar

Due dates for a June 30 year endJulAugSepOctNovDecJanFebMarAprMayYear endsJune 30Due Nov 1515th day, 5th monthWith Form 8868: May 15six more monthsMiss three years in a row and exempt status is revoked automatically.Due dates for a June 30 year endJune 30Year endsNovember 15Due: 15th day of the 5th monthMay 15With Form 8868: six more monthsMiss three years in a row andexempt status is revoked automatically.
The 990-N e-Postcard cannot be extended. For other years, change the months but keep the rule: 15th day of the 5th month.

Which return

Most small tax-exempt organizations whose gross receipts are normally $50,000 or less file the 990-N e-Postcard. Organizations with gross receipts under $200,000 and total assets under $500,000 can file the 990-EZ; larger ones file the full Form 990, and private foundations file the 990-PF. All of them are filed electronically. Some church-related and government units are exempt from filing.

Public copies

Exempt organizations must make their last three annual returns available to anyone who asks. The names and addresses of contributors on Schedule B are not part of the public copy for most organizations, so remove them before sharing. Many organizations post the return on their own website to meet the request rule.

Sources

  1. Internal Revenue Service. Annual Exempt Organization Return: Who Must File, with the 990-N, 990-EZ and 990 thresholds (irs.gov).
  2. Internal Revenue Service. Instructions for Form 990 and Form 8868: due dates and the six-month extension (irs.gov).
  3. Internal Revenue Service. Automatic Revocation of Exemption after three consecutive years of not filing (irs.gov).
  4. Internal Revenue Service. Public Disclosure and Availability of Exempt Organizations Returns, including Schedule B (irs.gov).

The worked example is made up. A due date on a weekend or federal holiday moves to the next business day. Thresholds and forms are the federal ones at the time of writing; check the IRS instructions for the year you file, and your state’s annual report and charitable registration rules. This is not tax advice. Nothing you type is sent to Caveat. Support: team@caveatacademic.com.