# Taxes

RCCF is classified as a charitable organization and thus is tax exempt under the Internal Revenue Code Section 501(c)(3). However, we must file annual returns as a 990 (or 990-N or 990-EZ) Form. **The deadline for nonprofits is May 15**, not April 15 like personal taxes. Further information can be found [here](https://www.irs.gov/charities-non-profits/annual-filing-and-forms) and [here](https://www.irs.gov/charities-non-profits/exempt-organizations-required-filings). Relevant documents including our W9, Tax Exempt Document, EIN Assignment, and copies of previous 990-N e-Postcards can be found in the google drive under Officers > Financial > Business Documents.

In order to fill out the 990-N, you need:

- [Employer identification number (EIN)](https://www.irs.gov/charities-non-profits/employer-identification-number "Employer identification number"), also known as a Taxpayer Identification Number (TIN)
- [Tax year](https://www.irs.gov/charities-non-profits/exempt-organizations-annual-reporting-requirements-filing-procedures-tax-year "Exempt organizations annual reporting requirements - Filing procedures: Tax year") (calendar or fiscal filer)
- Legal name and mailing address
- Any other names the organization uses
- Name and address of a principal officer
- Website address if the organization has one
- Confirmation that the organization's annual gross receipts are $50,000 or less
- If applicable, a statement that the organization has terminated or is terminating (going out of business)

Instructions are given by the IRS [here](https://www.irs.gov/pub/irs-pdf/p5248.pdf). Check that all information is up to date as you enter it.