Sept. 15 – Small nonprofit organizations that have not filed the required federal tax returns for the past three years risk losing their tax-exempt status unless they file before the upcoming Oct. 15 deadline.

An estimated 6,000 nonprofit organizations showed up on an IRS list of Wisconsin nonprofit organizations that did not meet a prior deadline of May 17 to preserve tax-exempt status.

The Internal Revenue Service is offering a one-time relief program for small nonprofit organizations that did not file the required Form 990-N or 990-EZ in tax years 2007, 2008, and 2009. These forms are required to be filed annually under the Pension Protection Act of 2006.

According to the IRS website, the one-time relief program benefits Form 990-N (e-Postcard) and Form 990-EZ filers only. Organizations required to file Form 990 or Form 990-PF are not eligible and are automatically revoked if they failed to file for three consecutive years.

Those organizations required to file Form 990-N − small tax-exempt organizations whose annual gross receipts are normally $25,000 or less − can electronically file the form through the IRS website.

Those organizations required to file form 990-EZ – small tax-exempt organizations whose annual gross receipts are normally $100,000 or less – are eligible for the voluntary compliance program, but must file delinquent annual information returns by Oct. 15 and pay a fee.

For more information, visit the IRS website.