You must file the IRS Form 990 and 990-EZ within four month and fifteen days of the closing of the fiscal year.
Late on submitting 990 or 990-EZ Form - Should you find it necessary to obtain an extension, you will need to submit IRS Form 8868 (PDF format - 107K), which must be mailed on or before the due date of the Form 990. This form must be signed by an officer of your local, a CPA or a person enrolled to practice before the IRS. This extension is ONLY granted in cases of undue hardship and will give you 90 additional days to file. Each extension must be filed before the close of the last. A maximum of six (6) months is all that will be granted.
There are penalties for late filing or failure to file Form 990 or 990-EZ. As an officer, the maximum penalty is $10 per day for every day that the report is late, to a maximum of $5,000. The organization can additionally be fined twice as harsh, $20 per day up to 5% of gross yearly receipts.
Should you or your organization be fined, contact the Secretary-Treasurer office before paying the fine.
Never use your social security number in place of the EIN as this could have unpleasant tax consequences for the officer involved.