A compliance calendar makes the organization less dependent on one founder remembering everything.
Short answer: Track IRS filings, state renewals, board meetings, donor letters, grant reports, insurance, and registration renewals.
Quarterly calendar
- Start of year: Board calendar, insurance, state renewals, grant report dates.
- Spring: IRS annual filing path and financial records.
- Midyear: Board minutes, donor records, fundraising registrations, program files.
- Year end: Donation acknowledgments, budget review, next-year compliance dates.
A real example
The founder is the only person who remembers filings and donor letters. A shared calendar turns that memory into an organizational system the board can see and maintain.
Easy to miss here
The calendar fails when it lives only in one person’s head.
A practical founder test is simple: if you cannot point to the source rule, the signed record, or the funder instruction, pause before submitting. That pause is cheaper than correcting a public filing, a rejected application, or a board record nobody trusts.
The filing thresholds behind this calendar
- 990 thresholds: 990-N generally fits gross receipts normally $50,000 or less; 990-EZ generally fits gross receipts under $200,000 and assets under $500,000; Form 990 applies at or above those levels. Source: primary source, verified 2026-07-29.
- 990 due date: Form 990, 990-EZ, or 990-PF is due by the 15th day of the 5th month after the accounting period ends; for a calendar-year filer, that is May 15; Form 8868 can request an automatic 6-month extension for 990, 990-EZ, or 990-PF; 990-N cannot be extended. Source: primary source, verified 2026-07-29.
- Automatic revocation: Failing to file required annual returns or notices for three consecutive years automatically revokes tax-exempt status. Source: primary source, verified 2026-07-29.
- Donor acknowledgments: A donor claiming a contribution of $250 or more needs a contemporaneous written acknowledgment; deductions for noncash contributions over $500 require Form 8283. Source: primary source, verified 2026-07-29.
Take this forward
Before the year gets busy, assign each calendar item to a person, not just a month. A compliance calendar works when ownership is as clear as the deadline.
Where Lurex can help
This is a natural fit for Lurex Consulting LLC’s Nonprofit Support and Systems service when you have the basic facts but want the document, review, or workflow turned into something organized enough to use.
Lurex Consulting LLC is a document-preparation and educational-support service, not a law firm or CPA firm. It does not provide legal or tax advice. If your facts involve private benefit, unusual compensation, contested control, political activity, or a legal interpretation, use a qualified attorney or tax professional for that part of the decision.
Related articles
- Form 990-N vs 990-EZ vs 990: Which One to File Now
- Donor Acknowledgment Letters: $250 Rule Explained Now
Reviewed and updated: July 29, 2026.