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Nonprofit Reminder – 2023 Changes to Indiana NP20 Filing Requirements

02/17/2023 Bryan Pautsch, James Alex Bramer
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The Indiana Department of Revenue (DOR) has changed how nonprofit organizations file their annual report, Indiana State Form NP-20, with the agency.  In 2021, legislation was passed revising the filing frequency for nonprofit organizations’ annual reports from annually to every five years.

After 2022, the due date for the new Form NP-20R, Nonprofit Organization’s Report, is based on the last two digits of the organization’s federal employer identification number (FEIN). Form NP-20R will be due on:

  • May 15, 2024, if the organization does not have a FEIN or if the organization’s FEIN ends in 00 through 24.
  • May 15, 2025, if the organization’s FEIN ends in 25 through 49.
  • May 15, 2026, if the organization’s FEIN ends in 50 through 74.
  • May 15, 2027, if the organization’s FEIN ends in 75 through 99.

After the date shown above, nonprofit organizations must file Form NP-20R by May 15 every fifth year.

Organizations will need to file a Nonprofit Organization’s Annual Report for tax year 2021, in 2022, to qualify for the new filing frequency. This also applies to fiscal year filers whose tax years end before Aug. 1, 2022.

IMPORTANT: Organizations will not need to file Form NP-20 or NP-20R in 2023 for the 2022 calendar year. In addition, fiscal year filers who file Form NP-20 for a fiscal year ending after July 31, 2022, will not need to file an NP-20 or NP-20R during the 2023 calendar year.

The NP-20R can be filed using the department’s online e-services portal, the Indiana Taxpayer Information Management Engine (INTIME).

Nonprofits will still need to file Form IT-20NP, Indiana’s Nonprofit Organization Unrelated Business Income Tax Return, for each year in which the organization has unrelated business income (as defined under Internal Revenue Code Section 513) of $1,000 or more.

If you have any questions regarding your filing requirements, please contact Bryan Pautsch or Alex Bramer at bpautsch@vlcpa.comabramer@vlcpa.com or 800.887.0437.

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