Formation is a project; compliance is a rhythm. The duties below are the recurring ones, and they split into ordinary nonprofit hygiene (settled law) and the §25F-specific obligations Treasury has previewed for the program’s first year. The companion piece with the cadence table is our SGO compliance calendar.

Some rules are still provisional. Items marked provisional come from Treasury’s June 2026 preview of the §25F framework. Proposed regulations are expected by the end of September 2026; we re-verify every provisional item the week they publish, and our news feed tracks each change.

The duties

  1. The once-a-year machine: the right Form 990 by the 15th day of the 5th month after fiscal year end (three missed years = automatic revocation), the previewed independent audit furnished to your listing states, corporate + solicitation renewals, and re-qualifying for each state's list.

    0/3 insideStep-by-step guide →

  2. The continuous duties: track 90/10 as a live number per state account, issue donor acknowledgments (the previewed unique-donor-number system arrives with 2027; never double-promise credit and deduction), and keep records while honoring public disclosure of your 990s and exemption application.

    0/3 insideStep-by-step guide →

    90/10 calculator

Coming with builder accounts: tell us your fiscal year end and your states, and we compute your organization’s personal deadline calendar and keep it current as the rules finalize. Free, like the rest of the builder.