Does the IRS Charge a fee to file?
The IRS does not charge a filing fee for any reporting form, nor does it send reminders by email in advance of your filing deadline date. If your chapter or region paid to file (versus paying for services while working with an accounting professional), then be aware that it may have been a victim of a scam. Ensure that the credit card company and/or bank accounts have not been compromised.
What Happens If a Chapter or Region Fails to File?
If a chapter or regions fails to file the 990 on time, there can be penalties for late filing and income tax liability.
A Form 8868 can be used to request an automatic 6-month extension of time to file for any chapter using a 990 form. The 990-N/E-postcard due date cannot be extended, but there is no penalty for submitting it late.
If an organization fails to file for three years in a row, its tax-exempt status will be automatically revoked. Learn more here.
The IRS publishes the list of organizations whose tax-exempt status was automatically revoked because of failure to file a required Form 990, 990-EZ, 990-PF or Form 990-N for three consecutive years.
What happens if the chapter loses tax-exempt status?
Organizations that lose their tax -exempt status may be required to pay corporate income tax. Read about what to do if your nonprofit’s status has been revoked.