New Mexico 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 →

New Mexico state filings

• New Mexico Annual Corporate Report
  New Mexico nonprofit annual corporate report (Secretary of State)
  Due: 15th day of the 5th month after fiscal year end (May 15 calendar-year)
  $10 fee (+ ~$1.95 convenience fee). $10 late fee. Online filing only. File federal Form 990 series with the IRS.
  Filing details →
• New Mexico Annual Financial Report (via NM-COROS online system)
  New Mexico charitable registration renewal (Attorney General, NM-COROS)
  Due: Annual financial report/renewal due within 6 months after fiscal year end (Jun 30 calendar-year); separate AG extension required (IRS 8868 not accepted)
  No registration/renewal fee. $100 penalty for late filing without an extension. Audit required if total expenses exceed $750,000 (eff. Jan 1, 2024). Cannot legally solicit if lapsed.
  Filing details →

New Mexico requirements overview

Registration: File Articles of Incorporation with the New Mexico Secretary of State. Apply for state tax-exempt status with the New Mexico Taxation and Revenue Department.

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

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