An organization’s Form 990 is due by the 15th day of the fifth month following the end of its tax year. So, for a calendar-year organization, Form 990 is due on or before May 15. An organization can file for an automatic three-month extension of time to file Form 990. Organizations can also request an additional three-month extension if the original three months was not enough time, but this extension is not automatic. You must show reasonable cause for the additional time requested.
DISCLAIMER: This information is not intended to provide legal or accounting advice, or to address specific situations. Please consult with your legal or tax advisor to supplement and verify what you learn here.