October 1, 2024
IRS Extends Nonprofit Deadlines for Israel Terrorist Attack Victims
The IRS provides tax relief for nonprofits affected by the terrorist attacks in Israel starting October 7, 2023, covering those with an IRS address in Israel, Gaza, or the West Bank (IR-2024-252).
Nonprofits with filing or payment deadlines from October 7, 2023, to September 30, 2025, have until September 30, 2025, to file Form 990 (normally due May 15, 2025, for calendar-year organizations), quarterly payroll/excise tax returns (e.g., due April 30, July 31, 2025), and estimated tax payments (e.g., due April 15, September 15, 2025).
Penalties for late deposits are abated if paid by specified dates.
Contact the IRS for non-automatic relief.
What Does This Mean For Your Charitable State Registrations?
Many states will offer a special extension to align with the additional time granted by the IRS. To receive this extension, a request should be submitted to each state, referencing the IRS announcement of the extended deadline.
Additional Context and Notes
- Verification: Nonprofits should confirm their IRS address of record is in the affected area for automatic relief. If not, they must call the IRS at 866-562-5227 or the number on any penalty notice to request abatement.irs.gov
- Loss Claims: Nonprofits with uninsured losses from the attacks can claim them on 2023 or 2024 returns, with an election deadline of October 15, 2025, per Publication 547. No specific FEMA number applies, but the IRS notice should be referenced.irs.gov
- State Tax Relief: Nonprofits should check with state revenue agencies (e.g., Israel or local authorities) for corresponding relief, as state rules may not align with IRS extensions.
- Recommendation: Nonprofits in the affected areas should review their filing calendar, ensure records are accessible, and file electronically at irs.gov for efficiency. For Form 990 extensions beyond September 30, 2025, file Form 8868 on paper, as e-filing is unavailable after April 15, 2025