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](/resources/filing-your-first-990) and the [compliance calendar](/start/tools/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](/resources/running-board-meetings).
- [ ] 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](/resources/templates/donor-thank-you-letter) and [donor acknowledgments](/resources/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](/resources/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](/start/tools/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](/resources/templates/conflict-of-interest-policy).
- [ ] Hold elections for directors and officers as your bylaws require. Who: [NAME] Due: [DATE]. Where to check: your bylaws and our [bylaws template](/resources/templates/bylaws).
- [ ] Approve next year's budget. Who: [NAME] Due: [DATE]. Where to check: [Running a good board meeting](/resources/running-board-meetings).
- [ ] Approve and file minutes for every board meeting. Who: [NAME] Due: [DATE]. Where to check: [board minutes template](/resources/templates/board-minutes).

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](/resources/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](/resources/templates/document-retention-policy).
- [ ] Review key policies (whistleblower, gift acceptance, volunteer) and note any changes in the minutes. Who: [NAME] Due: [DATE]. Where to check: [whistleblower policy template](/resources/templates/whistleblower-policy).
- [ ] Update the list of who can sign checks and access bank and online accounts. Who: [NAME] Due: [DATE]. Where to check: [financial controls](/resources/financial-controls).

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