?????? ?? ? ????? ??? ??? ??? ??? ??? ???? ???? Corporation, Unincorporated Nonprofit Association? ??? Not for Profit Organization? ??? ? ??? ?? ??? ?? ??? ?????(IRS)? Exempt Application?? ?? Form 1023, Form 1024 ?? ???? tax exemption status? ??? ??? 2??? ??? ? ? ??.

?? ?? ? ?? ??? ?? ?? ??? ?? ? ?? ????? ? ??? ??? ???(grant)? ????? ?? ??? IRS? ???? tax emption status? ???? ??? ?? ??? ? ??? ?? ???? ???? Tax Year ?? liquidation, dissolution, termination ? 5?? 15??? ????? ??? ??.

????? ??? ???? ???? ?????? ???? ??? ?? ??? ? ?? ??????? ??? ?? ?? ?? ??? ???? ??? ???? ???? ???? ?? ? Form 8868(Application for Automatic Extension of Time To file and Exempt Organization Return)? ???? 6?? ?? 11? 15?(????? Calendar Year? ??)?? ???? ????. ?? ??? ?? ???(Failure-to-File Penalty)? ??? 20???? 1?500?? ?? gross receipts? 5%? ?? ??? ?? ??? ???? ??.

????, ??? ???? ??(Tax Form)? ?? ????? ???? ??? ??? ?? ?? ??? ??. ??? ??? ??? ?????? ???? ???? ?? ??? ??? ????? ??? ?????? ??? ???? ??. ?? IRS??? 990N, 990-EZ, 990? 3?? ??? ??? ?? ??? 1?? ????? ????? ?? ??? ??? ??? ??.

?? 990N? Electronic Notice(e-Postcard) for Tax-Exempt Organizations Not Required to File Form?? ?? 1? ???? 5??? ??? ??? ???? ?? ????(e-file)? ??? ??. 1? ??? 5??? ??? ??? ??? ?? ????? ???? ??? EIN(Employer Idenification Number, 9?? ??? ? ???? Tax ID)? ???? ? ??? ??? ???? ??.

Form 990-EZ? Short Form Return of Organization Exempt from Income Tax?? ????? ??? ??? ?? ???? ?? ????. Short Form??? ??? ?? ??? ??? bookkeeping? ???? ?? ?? ??? ??? ??? ???. ?? ????? ?? ???? ?? ?????? ???? Form 112? 1120-S? ???? ??? ?? ????.

Form 990? Return of Organization Exempt from Income Tax?? ??? Form 990N?? Form 990-EZ? ?? ??? ??? 20??? ??? ????? ???? 50??? ??? ??? ????. ? ??? Form 990-EZ?? ????? ?? ??? ??? ?? ? ?? ? ??? ??? ?? ?? ??? ??? ???? ??.

????? ???? Form 199(California Exempt Organization Annual Information Return), Form 199N(California e-Postcard)? Form 109(California Exempt Organization Business Income Tax Return)? ???? ????? ?? ??. Form 199? ??? ??? 5???? ?? ??? ???? ? Form 199? ??? ?? ???? IRS? ??? ?? ??? ????? ? ? ?? Form 199N(California e-Postcard)?? ?? ??. Form 109? ????(business income)? 1,000?? ??? ?? ?? ????.

? ??? ???? ???(Filing due date)? IRS? ?? Tax Year ?? ? 5?? 15?? ?? ??? Form 199? 199N? ??? ??? ???? ?? ??. ??? ????? 1,000?? ??? ?? ? ????? ?? Form109? 6?? ??? ???? ?? ??.

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