Nonprofit Compliance
Kentucky Nonprofit Compliance Calendar
Every IRS and Kentucky filing deadline a 501(c)(3) needs to track — what's due, when, and what happens if you miss it.
Federal filings (IRS)
- Federal 990 / 990-EZ / 990-N / 990-PFIRS Form 990 series — annual information returnDue: 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 8868Form 8868 — automatic 6-month extensionDue: On or before the original 990 due dateExtends 990 deadline 6 months (Nov 15 calendar-year).Filing details →
- Federal 941Form 941 — quarterly payroll taxDue: Apr 30, Jul 31, Oct 31, Jan 31Penalties + interest on late deposits.Filing details →
Kentucky state filings
- Kentucky Annual ReportKentucky nonprofit annual report (Secretary of State)Due: Due annually between Jan 1 and June 30 (fixed deadline June 30)$15 fee. "Bad standing" and eventual administrative dissolution if not filed by June 30. File federal Form 990 series with the IRS.Filing details →
- Kentucky Unified Registration Statement / KY renewalKentucky charitable registration renewal (Attorney General)Due: 15th day of the 5th month after fiscal year end (May 15 calendar-year)No fee. Must include most recent IRS Form 990 and, if applicable, audited financials. Cannot legally solicit if lapsed.Filing details →
Kentucky requirements overview
Registration: File Articles of Incorporation with the Kentucky Secretary of State. Apply for state tax-exempt status with the Kentucky 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 Kentucky Attorney General, Office of Consumer Protection, before soliciting. File annual reports.
Informational only — not legal or tax advice. Deadlines reflect general rules and may not capture every exception for your organization. Always verify with your state charity regulator and the IRS. Holdings' bookkeeping tracks these for you.