Recently, the IRS Commissioner issued a statement regarding the filing deadline for small charities (gross receipts under $25,000). Apparently, the word didn’t get to the organizations (or it was misunderstood) and many did not file the required information by the May 17 filing deadline. The Commissioner said, “go ahead and file” a Form 990-N even if you missed the deadline.
In addition, organizations missing the deadline will not be assessed a penalty for late filing. However, if they fail to file for three years in a row, the organization will automatically lose its tax exempt status.
For more info and forms, visit the IRS page on annual filing for small exempt organizations. http://www.irs.gov/charities/article/0,,id=169250,00.html