IRS Form 990 Annual Due date

Lions Clubs are recognized as 501(c)4 organizations by the Internal Revenue Service. Foundations are recognized as 501(c)3 organizations. All 501(c) organizations are required to file some variation of the 990 Form annually, for Lions Clubs this is November 15^th  (IRS instructions say that Form 990 or Form 990-EZ must be filed by the 15th day of the 5th month after the organization’s accounting period ends, Lions accounting period is July – June).

• Filing Thresholds
  • Less than <$50,000 gross receipts — File a Form 990-N (Electronic Postcard)
  • More than >$50,000 gross receipts but less than $200,000, as well as total assets less than <$500,000 = File a Form 990-EZ or Form 990
  • More than >$200,000 gross receipts or total assets more than >$500,000 – File a Form 990