Overview
The due date for filing Form 990 series returns and most other returns that were due between April 1, 2020 and July 15, 2020 has been extended to July 15, 2020. On April 9, the Treasury Department and the IRS issued Notice 2020-23, which extends to July 15, 2020 the deadlines for filing most returns and forms and making payment of tax that fall between April 1, 2020 and July 15, 2020, whether that is the original due date or the due date on extension. This includes all types of Form 990s due on May 15 or other dates between April 1 and July 15. In addition, the deadline for payment of tax reported on Forms 990-T, 990-PF, 990-W, and Form 4720 is extended to July 15.
Notice 2020-23 specifically extends the deadline for any actions listed in Revenue Procedure 2018-58 that have a deadline falling between April 1, 2020 and July 15, 2020. This cross-reference includes not only the Form 990 series of returns, but also filing Form 8976, Notice of Intent to Operate, within 60 days of formation of a 501(c)(4) organization; filing Form 1023, Application for Recognition of Exemption under Section 501(c)(3), within 27 months of formation; and for tax-exempt hospital organizations, the requirement to conduct a community health needs assessment at least once every three tax years.
The extensions apply automatically; exempt organizations do not need to file any forms or take any other action to obtain the extension.
