How have tax filing requirements for exempt organizations changed?

The Taxpayer First Act requires tax exempt organizations to electronically file information returns and related forms in tax years beginning after July 1, 2019. According to the Internal Revenue Service website:

Form 990 and 990-PF e-filing

Under the legislation, most e-filings won’t be due before December 15, 2020, from charities and other exempt organizations that generally file Form 990 or 990-PF by the 15th day of the fifth month after the tax year-end. In other words, Forms 990 and 990-PF with tax years ending July 31, 2020, and later MUST be filed electronically. Form 990 and 990-PF filings for tax years ending on or before June 30, 2020, may still be on paper. In the case of a short tax year or certain other circumstances detailed in the 990 or 990-PF Instructions, the IRS will continue to accept paper filing as its systems are yet unable to receive these forms electronically. More information on software providers is available at IRS.gov.

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