Tax Preparation

Expertise • Peace of Mind • Satisfaction Guarantee

Just a few things you can expect from Moss CPA's advisory tax services for nonprofits.

Nonprofits are tax-exempt organizations, but they still have to file annual informational returns with the IRS and any states in which they operate in order to maintain their tax-exempt status. These documents are public record and are compiled by various charity rating organizations, such as GuideStar or Charity Navigator, to provide the general public with a detailed look into the workings and accomplishments of your organization.

How can Moss CPA help?

Whether you're freshly incorporated and filing your first Form 990 or have been providing charitable resources for decades, we have the expertise you're looking for. We understand the importance of having accurate financial statements and tax returns. That's why we

  • keep abreast of current tax laws and new reporting requirements;
  • view our relationship with each client as an ongoing partnership and strive to be your trusted advisor; and
  • ensure your organization's bookkeeping is accurate and up-to-date to facilitate fast and timely preparation of end-of-year forms and tax returns.

Take a look at the benefits you receive with our year-round advisory tax services:

Online storage of your prior-year returns

Unlimited consultation by phone or email

Tax authority correspondence

Customized dashboard

One-on-one meetings with your tax advisor

Annual or quarterly reviews of your QuickBooks file

What kind of return should I file?

Most tax-exempt organizations are required to file one of the following annual returns with the IRS:

  • Form 990-N: for small public charities with annual gross receipts of $50,000 or less;
  • Form 990-EZ: for public charities with annual gross receipts of less than $200,000 and gross assets of less than $500,000;
  • Form 990: for all public charities with annual gross receipts of $200,000 or more, or with gross assets of $500,000 or more; 
  • Form 990-PF: for all private foundations; or
  • Form 990-T: for nonprofits with unrelated business activities that generate taxable income.

Most tax-exempt organizations operating in California are required to file one of the following annual returns with the California Franchise Tax Board:

  • Form 199-N: for small public charities with annual gross receipts of $50,000 or less; or
  • Form 199: for all public charities with gross receipts greater than $50,000.

Additionally, if your organization has unrelated business income you are required to file a Form 109 and pay income tax on the income generated by those activities.

Most tax-exempt organizations operating in California are also required to file the following report with the California Attorney General’s Registry of Charitable Trusts:

  • Form RRF-1: the Annual Registration Renewal Fee Report, for all charities operating in California and containing assets.

When should I file?

The filing deadlines for nonprofit organizations can vary because they are dependent on the fiscal year your organization chose at its incorporation. Annual returns and reports generally follow these guidelines:

  • Federal informational returns are due the 15th day of the 5th month after your organization’s tax year ends;
  • State informational returns generally follow the federal due dates; and
  • California's Annual Registration Renewal Fee Report is due 30 days after the organization's initial receipt of assets, regardless of the organization's size or revenue, and must be renewed each year upon filing informational returns.

How do I file?

Give us a call! Our team members are experts with years of experience preparing these returns and working with our clients to get the organizational information for the required disclosures. We can determine which federal and state filings are required and prepare them so you stay in compliance with federal and state law. 

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