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Can we lose our 501(c)(3) status for not filing Form 990?

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Can you lose 501(c)(3) status for not filing Form 990?

Yes. The IRS says an organization that fails to file its required Form 990 for three consecutive years loses its tax-exempt status automatically.

Which Form 990 do you file, and when?

Most tax-exempt organizations must file one of these each year:

• Form 990-N (e-Postcard) if gross receipts are normally $50,000 or less
• Form 990-EZ or Form 990 if gross receipts are above that

The filing is due the 15th day of the 5th month after your fiscal year ends — May 15 for a calendar-year organization. Confirm your exact date at irs.gov/charities-non-profits/annual-filing-and-forms.

Are churches exempt from filing?

Churches are generally not required to file Form 990. If you're not sure whether your organization counts as a church for this purpose, ask the IRS or a professional before assuming you're excused.

What happens if you already missed a year — or three?

Missing one or two years doesn't revoke your status by itself, but three consecutive missed years does, automatically. If that's already happened, this guide can't tell you the steps to get reinstated; that's a question for the IRS or a professional.

Don't confuse the 990 with the Sunbiz annual report

Florida's requirement is separate from the federal one. Every Florida not-for-profit corporation must also file an annual report with the Division of Corporations between January 1 and May 1 each year at sunbiz.org. Missing that filing leads to administrative dissolution later in the year — a different problem from losing your 501(c)(3) status.

What to do next

The free tool asks a few questions about your organization type and fiscal year, then computes your Form 990 due date and your Sunbiz annual-report due date on a calendar — and flags whether either one looks overdue. Nothing you enter is stored.

This is not legal or tax advice. Nonprofit Compliance FL is not a lawyer or a CPA and can be wrong. Confirm your filing history with the IRS and your registration status with FDACS before relying on it.

Nonprofit Compliance FL explains Florida and federal nonprofit filing rules in plain language; it can be wrong, and it is not legal or tax advice. Dates are computed from the fiscal year you enter; confirm with the agency. Statute references are to Florida Statutes and IRS guidance as published. Nothing you enter is stored.