TAX NEWS - DECEMber 2009

Return Due Dates for Exempt Organizations: Form 990-T

Use the table below to find the due date of a tax-exempt organization's unrelated business income tax return (Forms 990-T). To use the table, you must know when your organization's tax year ends.

Ending date/Initial return/Extended due date/First extended/Second extended
of tax year     due date       corporations          due date            due date
                                                                      trusts                trusts

December 31       May 15       November 15      August 15        November 15
November 30       April 15        October 15         July 15             October 15
October 31         March 15      September 15      June 15         September 15
September 30   February 15      August 15         May 15             August 15
August 31          January 15         July 15            April 15             July 15
July 31            December 15       June 15           March 15            June 15
June 30           November 15       May 15         February 15           May 15
May 31             October 15        April 15           January 15          April 15
April 30          September 15      March 15        December 15       March 15
March 31           August 15       February 15     November 15      February 15
February 28/29     July 15          January 15      October 15         January 15
January 31           June 15        December 15   September 15    December 15



If a due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day.  The table above does not reflect the additional day.