This is the list most small nonprofits do not have in one place. It is not exhaustive, your specific situation may add obligations, but it covers what most 501(c)(3) organizations are required to file or complete in a given year.
Use it as a starting point for your own compliance calendar.
Federal filings
Form 990 series (990-N, 990-EZ, or 990 depending on your size)
- Due: 15th day of the 5th month after fiscal year end
- Extension available: Form 8868, must be filed before the original deadline
Form 990-T (if you have unrelated business income)
- Due: same schedule as your Form 990
Payroll tax filings
- Form 941 (quarterly payroll tax return): due April 30, July 31, October 31, January 31
- Form 940 (annual FUTA return): due January 31
- Form W-2 to employees: due January 31
- Form 1099-NEC to contractors paid $600+: due January 31
State filings
State corporate annual report
- Most states require an annual or biennial report to maintain good standing
- Due dates and fees vary by state
- Filing authority: usually the Secretary of State
Charitable solicitation registration renewal
- Required in most states if you solicit donations, including online
- Due dates vary by state (some tie to fiscal year end, some to fixed calendar dates)
- Usually requires your prior year 990 and financial statements
State income tax return (if required)
- Most 501(c)(3)s are exempt from state income tax, but some states require a filing even if no tax is owed
- Check your specific state's requirements
State payroll tax filings
- Quarterly and annual, parallel to federal requirements
- Vary by state
Governance actions (required by most bylaws)
Annual officer election or confirmation
- Typically at your annual meeting
- Must be documented in minutes
Annual conflict of interest disclosures
- All board members and key staff
- Retain signed disclosures
Board approval of the annual budget
- Before or at the start of the fiscal year
Board review of the Form 990
- Before filing, the 990 asks whether the board reviewed it
Board meeting minutes
- Taken at each meeting, approved at the subsequent meeting, retained permanently
Funder and stakeholder obligations
Grant reports (interim and final)
- Due dates set by each grant agreement
- Pull every reporting obligation from every active agreement
Fiscal sponsor reports (if applicable)
- Per your fiscal sponsorship agreement
Operational renewals
Insurance policies
- General liability, directors and officers, workers compensation
- Check expiration dates and renewal notice windows (usually 30-60 days before expiration)
Lease renewals
- Check the notice period in your lease, renewal decisions often need to be made 60-90 days before expiration, not at expiration
Staff certifications
- First aid/CPR, mandatory reporter, food handler, program-specific credentials
- Vary by staff member and role
The calendar reality
A typical small nonprofit has 20 to 30 items on this list in a given year. Many of them have different due dates, different owners, and different preparation requirements. None of them are inherently difficult to handle. The difficulty is tracking all of them at once, across a team that is also delivering programs, managing donors, and running the organization day to day.
The system that works is simple: one place where every item lives, with one owner per item, and reminders that surface before deadlines arrive.