1. Internal Revenue Service

Form: Annual Return Form 990

Due Date: 4 ½ months after end of fiscal year

Public Charities:	If revenues under $25,000, no filing due.
	If revenues between $25,000 and $100,000,
	submit Form 990EZ.
Private Foundations:	Submit Form 990PF, regardless of revenues .

2. Iowa Secretary of State

Form: Biennial Report

Due Date: Between January 1 and April 1 of each odd-numbered calendar year. (The Secretary of State should deliver to the organization the required Biennial Report form)