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Nonprofit Law/Change to Fiscal Year and Form 990 Filing

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Question
In December 2013 our 501(c)(3) church recently voted to change our fiscal year end to May 31 from December 31. We have filed our Form 990 for the period January 1, 2013 to December 31, 2013.  Do we need to file a partial year Form 990 for the period January 1, 2014 through May 31, 2104?  Assuming we do, when is the due date for the partial year Form 990?  Is it October 15th (the 15th day of the fifth month following the new fiscal year end date of May 31, 2014?  And do we need to attach Form 1128 (Application to Change Tax ear) to the partial year Form 990?
Thank you for your prompt response, if possible, because that due date is only a couple of weeks away.

Answer
Note on pdf page 5, right column, of the IRS instructions to Form 990 which is available at:
www.irs.gov/pub/irs-pdf/i990.pdf
--- Start of Excerpt ---
Short period. A short accounting period is a period of less than 12 months, which exists when an organization first commences operations, changes its accounting period, or terminates. ... If the organization changes its accounting period, it... file a Form 990 for the short period resulting from the change. Write "Change of Accounting Period" at the top of this short-period return.
If the organization previously changed its accounting period within the 10-calendar-year period that includes the beginning of the short period, and it had a Form 990 filing requirement at
any time during that 10-year period, it must also attach a Form 1128 to the short-period return. See Rev. Proc. 85-58, 1985-2 C.B. 740.
---End of Excerpt---

Those 990 form instructions have on page 6 first column, "File Form 990 by the 15th day of the 5th
month after the organization's accounting period ends...."  Therefore, if you want to file the Form 990 you would file it by the 15th day of the 5th month after May 31, 2014.

A church is not obligated to file Form 990, as stated in the first column of page 4 of the Form 990 instructions under the heading, "Organizations Not Required To File Form 990 or 990-EZ".

Harvey Mechanic
Attorney at Law
Harvey108@hotmail.com

P.S. This response is intended to be a general statement of law, should not be relied upon as legal advice and does not create an attorney/client relationship.

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Harvey Mechanic

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I am an attorney and I volunteer time to answer general questions about U.S. Federal income tax issues of nonprofit 501(c)(3) public charities only. Those questions could be about establishing and maintaining legal requirements for such non-profit organizations in the United States, including Internal Revenue service filings and requirements. I will not be working on this free forum to answer questions about Nonprofit's possible unrelated or for-profit businesses or how to fill out forms. This forum is only for general questions about federal tax law, not as the law applies to your specific situation. If you do not make your question public then I will not be spending much of my donated time on answers that would not benefit the public. If you have other questions, please contact me at Harvey108@hotmail.com I will reply from my email. In any case, do not reveal confidential information to me until after I have contracted with you to provide personal legal services. My responses on this forum are intended to be general statements of law, should not be relied upon as legal advice, and do not create an attorney/client relationship. For me to consider your individual situation and how the law applies, I would need to gather extensive information about the situation. To search my previous answers you can do a Google search by "site:allexperts.com/q/nonprofit" without the quotes and then add your search terms before hitting enter.

Experience

I have been practicing law and especially the law of nonprofit organizations since 1990 when I was admitted to the New York Bar and I have maintained my status with the Bar since that time.

Education/Credentials

B.S. Columbia University in New York City, 1970

J.D. (Law Degree) Brooklyn Law School, 1990 -- Cum Laude.


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