Nonprofit Tax
Nonprofit Tax Services
Form 990s, California and state filings and UBIT for California nonprofits, handled by tax professionals who protect your exempt status.
Our experienced tax professionals provide a service tailored to your unique mission, board and activities, and work alongside our nonprofit accounting and audit teams.
Form 990 and nonprofit tax services
Income tax compliance for 501(c)(3), 501(c)(5) and 501(c)(6) organizations.
01
Form 990 and 990-EZ.
Preparation of your annual federal information return, including required schedules.
02
Form 990-T and UBIT.
Identifying unrelated business income, preparing Form 990-T and advising on activities that could create UBIT.
03
California filings.
California Form 199 (exempt organization annual information return) and Attorney General Registry RRF-1 renewals.
04
Other state filings.
State registration maintenance and multistate filings where your organization operates or solicits.
05
Sales tax compliance.
Support with sales tax obligations for nonprofits that sell goods.
06
Exempt status and catch-up.
Behind on filings? A delinquent, suspended or revoked Registry status can stop an organization from operating or soliciting donations in California and can put its tax exemption at risk. We prepare past-due RRF-1 renewals and the Forms 990 that accompany them, coordinate audited financial statements when required, request penalty relief where reasonable cause supports it, and work with the Attorney General's Registry, the Franchise Tax Board, the Secretary of State and the IRS, including reinstatement of a revoked exemption.
Client success
Penalty relief, and a 30-year relationship.
One long-time client came to us in 1993 to fix a sticky situation. We worked with the IRS to argue and abate penalties for late filing, and recommended policies and procedures to move the organization forward. They are still a client today.
“The Sacramento District Dental Society and its Foundation wholeheartedly endorse and recommend Rood & Dinis for their CPA/Accounting services! They have been our CPA firm since 1993, having been hired to ‘fix a sticky situation.’ They worked with the IRS to argue and abate penalties for late filing of income returns and recommended and rectified procedures and policies to move us forward. Rood & Dinis has our best interests in view, provides advice and suggestions for best practices and continues to serve us well.”
Cathy LeveringExecutive Director, Sacramento District Dental Society & Foundation
Need help with the books, too?
Your Form 990 is public, and donors, grantors and watchdogs read it. An accurate return depends on accurate books. If your organization would benefit from accounting support, our nonprofit accounting team can keep your records ready for year-end.
Year-end that ties out.
Books and return reconcile without a scramble.
Functional expenses done right.
Program, management and fundraising expenses allocated throughout the year.
No missed deadlines.
Federal, California Registry and state filings tracked on one calendar.
Frequently asked questions
Have a question that isn't answered here? Contact our team.
When is Form 990 due?
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Generally the 15th day of the 5th month after your fiscal year ends (May 15 for calendar-year organizations), with an automatic six-month extension available on Form 8868.
Which Form 990 do we file?
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It depends on your gross receipts and total assets. Organizations with gross receipts over $50,000 and under $200,000, and total assets under $500,000, may file Form 990-EZ (or the full Form 990). Organizations with gross receipts of $200,000 or more, or total assets of $500,000 or more, file the full Form 990. Private foundations file Form 990-PF regardless of size.
What is UBIT?
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Unrelated business income tax applies to income from a regularly carried-on trade or business that is not substantially related to your exempt purpose. Organizations with $1,000 or more of gross unrelated business income generally file Form 990-T.
Can you help if we are behind on our Registry or IRS filings?
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Yes. We prepare past-due RRF-1 renewals and Forms 990, request penalty relief where reasonable cause supports it, and work with the Attorney General's Registry, the Franchise Tax Board, the Secretary of State and the IRS to restore good standing.
Can you prepare our return if we use another firm for our books?
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Yes. We prepare returns for organizations whose books are kept by another firm or by in-house staff. When needed, we make adjusting journal entries or follow up with questions about the financial statements so your return is accurate.
Get your filings off your plate.
Request a consultation about your Form 990, state filings or UBIT questions.
