Nonprofit Compliance Checklist
Every filing, every deadline, every governance requirement — organized so nothing falls through the cracks. Use this as your annual compliance roadmap.
Federal Requirements
These apply to every 501(c)(3) organization, regardless of state.
File Form 990, 990-EZ, or 990-N with the IRS
Deadline: May 15 (calendar year) or 5th month after fiscal year end
If missed: Auto-revocation after 3 missed years
File Form 990-T if unrelated business income exceeds $1,000
Deadline: Same as Form 990
If missed: Penalties and interest
Issue W-2s to employees
Deadline: January 31
If missed: IRS penalties
Issue 1099s to contractors paid $600+
Deadline: January 31
If missed: IRS penalties
File payroll tax returns (Form 941)
Deadline: Quarterly
If missed: Trust fund penalties
Provide written donation acknowledgment for gifts of $250+
Deadline: Before donor files taxes
If missed: Donor loses deduction
State Requirements
State requirements vary significantly. Check your state guide for specific deadlines and forms.
File annual report with Secretary of State
Deadline: Varies by state (check your state guide)
If missed: Administrative dissolution
Renew charitable solicitation registration
Deadline: Varies by state (typically annual)
If missed: Fines, cease-and-desist
File state tax return (if required)
Deadline: Varies by state
If missed: Penalties and interest
Renew state tax exemption (if required)
Deadline: Varies by state
If missed: Loss of exemption
Renew property tax exemption (if applicable)
Deadline: Typically January (county-level)
If missed: Property tax liability
Update registered agent if changed
Deadline: Within 30–60 days of change
If missed: Missed legal notices
Governance Requirements
Good governance isn't optional — the IRS reviews your practices on Form 990.
Hold annual board meeting
When: Per bylaws
Risk: Governance failure, IRS scrutiny
Review and sign conflict of interest disclosures
When: Annually
Risk: Form 990 red flag
Review and update bylaws if needed
When: Annually
Risk: Outdated governance
Approve annual budget
When: Before fiscal year starts
Risk: Financial disorganization
Review executive compensation (if applicable)
When: Annually
Risk: Excess benefit penalties
Document all board decisions with minutes
When: Each meeting
Risk: No record of governance
Frequently Asked Questions
What is the most important compliance deadline?
Form 990. If you miss filing with the IRS for three consecutive years, your 501(c)(3) status is automatically revoked. Everything else matters too, but this one can end your organization's tax-exempt status without warning.
What if I miss a state filing deadline?
Consequences vary by state. Many states impose late fees or interest. Some will administratively dissolve your nonprofit, which means you lose legal status, liability protection, and the ability to conduct business until you reinstate. Check your state guide for specific deadlines and consequences.
Do small nonprofits need to worry about compliance?
Yes. Even if your gross receipts are under $50,000, you still need to file Form 990-N (e-Postcard) annually, maintain your state registrations, and follow governance requirements. Small organizations are actually at higher risk because they often lack dedicated staff to track deadlines.
Want a personalized compliance review?
Our Governance Review goes beyond a checklist — we review your actual filings, governance documents, and registrations to identify gaps and provide a prioritized action plan.
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