Washington 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 →

Washington state filings

• Washington Annual Report
  Washington nonprofit annual report (Secretary of State)
  Due: Due by the end of the corporation's incorporation anniversary month, annually (initial report due within 120 days of incorporation)
  $20 fee (<$500K gross revenue) / $60 ($500K+); filed via the Corporations & Charities Filing System (CCFS). Delinquent status, then administrative dissolution after 120+ days non-filing. File federal Form 990 series with the IRS.
  Filing details →
• Washington Charitable Organization Registration/Renewal
  Washington charitable solicitation registration renewal (Secretary of State, Charities Program)
  Due: Due within 11 months after fiscal year end (Nov 30 calendar-year); no extensions available
  $40 renewal fee; $50 late fee; risk of administrative dissolution. Online filing via CCFS. Cannot legally solicit if lapsed.
  Filing details →

Washington requirements overview

Registration: File Articles of Incorporation with the Washington Secretary of State. Apply for state tax exemption with the WA Department of Revenue.

Annual filing: File an annual report with the Washington Secretary of State. File IRS Form 990 series annually. Renew charitable solicitation registration annually.

Solicitation: Register with the Washington Secretary of State's Charities Program before soliciting contributions. Online filing is mandatory. Organizations receiving $50,000 or more annually in contributions or paying any employees must register. Initial registration fee is $60; annual renewal is $40.