Annual Compliance Checklist for Nonprofits
Use this checklist once a year (and put the dates on a shared calendar). Deadlines below assume a calendar fiscal year — adjust if yours is different.
Federal
- File Form 990, 990-EZ, 990-N, or 990-PF by May 15. Form 8868 gives an automatic six-month extension for the 990, 990-EZ, 990-PF, and 990-T — but the 990-N e-Postcard cannot be extended.
- File Form 990-T if you had $1,000 or more of gross income from an unrelated trade or business.
- Issue 1099s to contractors and file payroll returns if you have employees.
- Check your public support percentage if you're a public charity.
State
- File the corporate annual or biennial report in your home state (and any state where you're registered as a foreign nonprofit).
- Renew charitable solicitation registrations in every state where you're registered — many are due a few months after your fiscal year ends and require your Form 990 and financial statements.
- Renew state tax exemption certificates if your state requires it.
- Check whether your revenue now requires a CPA review or audit in any state.
Governance
- Hold board meetings as your bylaws require and keep minutes.
- Collect annual conflict of interest disclosures from directors and officers.
- Approve the budget and review the Form 990 before it's filed.
- Confirm officers, registered agent, and addresses are current with the state.
Fundraising and donors
- Send written acknowledgments for gifts of $250 or more.
- Review contracts with professional fundraisers or consultants — many states require them to register too.
- Before starting a new campaign or online drive, check whether it reaches new states.
Related service: Charitable Solicitation Registration →