Annual compliance checklist

Annual compliance checklist: [ORGANIZATION NAME]

Fiscal year: [START DATE] to [END DATE]

Reviewed by the board on: [DATE]

Federal (IRS)

• File the IRS annual return (Form 990-N, 990-EZ or 990, depending on size). Due the 15th day of the 5th month after the fiscal year ends. Who: [NAME] Due: [DATE]. Where to check: Filing your first Form 990 and the compliance calendar.
• Share the return with the board before filing (Form 990 asks whether you did; 990-EZ and 990-N don't). Who: [NAME] Due: [DATE]. Where to check: Running a good board meeting.
• Send donor acknowledgments for gifts of $250 or more, and disclosure statements for payments over $75 that are partly a gift. Who: [NAME] Due: [DATE]. Where to check: donor thank-you letter template and donor acknowledgments.

Payroll (only if you have employees)

• File Form 941 each quarter (by April 30, July 31, October 31 and January 31). Who: [NAME] Due: [DATES]. Where to check: IRS Publication 15 calendar, or your payroll provider.
• Give employees their Form W-2 and file Forms W-2 and W-3 after the calendar year ends. Who: [NAME] Due: [DATE]. Where to check: IRS Publication 15 calendar.
• Give contractors Form 1099-NEC if required (generally for payments of $2,000 or more made in 2026). Who: [NAME] Due: [DATE]. Where to check: IRS Publication 15 calendar and employee or contractor.
• State payroll and unemployment filings. Who: [NAME] Due: [DATES]. Where to check: your state labor and tax departments.

State

• Renew state charity registration (charitable solicitation registration), if your state requires it, and in any other state where you raise money. Who: [NAME] Due: [DATE]. Where to check: your state charity office and the compliance calendar.
• File the annual or periodic report with the secretary of state to keep the corporation active. Who: [NAME] Due: [DATE]. Where to check: your secretary of state's website.
• Check state tax exemptions (sales or property tax) are still current, if you have them. Who: [NAME] Due: [DATE]. Where to check: your state revenue department.

Board and governance

• Collect signed conflict of interest disclosures from every director and officer. Who: [NAME] Due: [DATE]. Where to check: conflict of interest policy template.
• Hold elections for directors and officers as your bylaws require. Who: [NAME] Due: [DATE]. Where to check: your bylaws and our bylaws template.
• Approve next year's budget. Who: [NAME] Due: [DATE]. Where to check: Running a good board meeting.
• Approve and file minutes for every board meeting. Who: [NAME] Due: [DATE]. Where to check: board minutes template.

Insurance, records and policies

• Renew insurance (general liability, directors and officers, and any others you hold) and check the coverage still fits. Who: [NAME] Due: [DATE]. Where to check: insurance basics.
• Review records under your document retention policy, and destroy only what the policy allows. Who: [NAME] Due: [DATE]. Where to check: document retention policy template.
• Review key policies (whistleblower, gift acceptance, volunteer) and note any changes in the minutes. Who: [NAME] Due: [DATE]. Where to check: whistleblower policy template.
• Update the list of who can sign checks and access bank and online accounts. Who: [NAME] Due: [DATE]. Where to check: financial controls.

Signed: [NAME], [TITLE] Date: [DATE]