Alabama Nonprofit Compliance Calendar

Federal filings (IRS)

• Federal 990 / 990-EZ / 990-N / 990-PF
  IRS Form 990 series — annual information return
  Due: 15th day of 5th month after fiscal year end (May 15 calendar-year)
  3 consecutive years unfiled = AUTOMATIC loss of tax-exempt status.
  Filing details →
• Federal 8868
  Form 8868 — automatic 6-month extension
  Due: On or before the original 990 due date
  Extends 990 deadline 6 months (Nov 15 calendar-year).
  Filing details →
• Federal 941
  Form 941 — quarterly payroll tax
  Due: Apr 30, Jul 31, Oct 31, Jan 31
  Penalties + interest on late deposits.
  Filing details →

Alabama state filings

• Alabama N/A
  Alabama nonprofit corporate annual report — ELIMINATED
  Due: No longer required (Act 2024-213, effective Oct 1, 2024 eliminated the SOS annual report for corporations)
  No Secretary of State annual report required. File federal Form 990 series with the IRS.
  Filing details →
• Alabama Charitable Organization Renewal Statement
  Alabama charitable solicitation registration renewal (AG)
  Due: Within 90 days after fiscal year end (Mar 31 calendar-year)
  $25 fee; financial report / IRS 990 required. No monetary late fee, but AG issues a 15-day cancellation notice — must renew or cease soliciting.
  Filing details →

Alabama requirements overview

Registration: File a Certificate of Formation with the Alabama Secretary of State. Apply for state tax-exempt status with the Alabama Department of Revenue.

Annual filing: File an Annual Report with the Secretary of State. File federal Form 990 with the IRS.

Solicitation: Register with the Alabama Attorney General's Office before soliciting charitable contributions. File annual financial reports.