File Form 990-EZ by the 15th day of the 5th month after your accounting period ends.
If your nonprofit's fiscal year ends on the calendar year, which means the tax year ends on December 31, the due date is May 15th.
Failure to File
If your nonprofit fails to file its Form 990-EZ on time, or files but with erroneous information, it may incur fines. Smaller nonprofits could be charged $20 for each day delinquent with the maximum penalty not exceeding $10,500 or 5% of gross revenue for that tax year.
For larger nonprofits with gross revenue exceeding $1,067,000 for that tax year, the fine is $105 per day with a maximum of $53,000.