Tax Filing Requirements for Your 501(c)(4) Organization
Which Form Does Your 501(c)(4) File?
As a 501(c)(4) social welfare organization, your annual IRS filing requirement depends on your gross receipts. For 2025, if your gross receipts are normally $50,000 or less, you may be eligible to file **Form 990-N (e-Postcard)**. If your gross receipts are between $50,000 and $200,000, and total assets are under $500,000, you may file Form 990-EZ. Organizations with higher revenues file the full Form 990.
Given your 2024 gross revenues of $350,000, you likely need to file **Form 990** (or Form 990-EZ if your assets are under $500,000 and you meet other criteria). For 2025, since revenues were minimal, you may qualify for the e-Postcard or 990-EZ depending on your total assets.
Key Filing Deadlines
The filing deadline for Form 990 is the 15th day of the 5th month after your fiscal year ends. For calendar-year organizations, this is May 15. A six-month extension is available by filing Form 8868. Missing the deadline can result in penalties, and failing to file for three consecutive years will result in automatic revocation of your tax-exempt status.
Virginia and DC State Filing Requirements
Virginia: 501(c)(4) organizations that solicit charitable contributions in Virginia must register with the Virginia Department of Agriculture and Consumer Services (VDACS). The registration must be renewed annually within 5.5 months after the end of the fiscal year. However, organizations raising less than $5,000 annually may be exempt.
Washington DC: For DC tax-exempt status, organizations must file Form FR-164 online at MyTax.DC.Gov. It’s important to note that IRS 501(c)(4) recognition does not automatically grant DC tax-exempt status. Additionally, if your organization has unrelated business income subject to tax under IRC Section 511, you must pay DC franchise taxes on that income.
How Nova Tax & Accounting Can Help
At Nova Tax & Accounting Services, we specialize in Form 990 preparation for tax-exempt organizations, including 501(c)(4) social welfare organizations. Our team ensures accurate, timely filings that reflect your mission and maintain compliance with IRS requirements. We also assist with state registration and compliance. Visit https://novataxservices.com/ to learn more.
External Links:
