June 25, 2025
Nonprofits in MS, MO, and OK Gain Tax Relief After March 2025 Disasters
The IRS has announced tax relief for nonprofits affected by severe weather events in March 2025, extending filing and payment deadlines to November 3, 2025, for those in disaster areas of Mississippi, Missouri, and Oklahoma.
- Mississippi (Severe Storms, Straight-Line Winds, Tornadoes, and Flooding, Starting March 14, 2025): Nonprofits in Calhoun, Carroll, Covington, Davis, Grenada, Humphreys, Issaquena, Itawamba, Jefferson Davis, Lee, Leflore, Marion, Montgomery, Pike, Prentiss, Sharkey, Smith, Walthall, and Washington counties (IRS notice MS-2025-01) with deadlines from March 14 to November 2, 2025, can file Form 990 (due May 15, 2025, for calendar-year organizations), payroll/excise tax returns (due April 30, July 31, October 31, 2025), and estimated tax payments (due April 15, June 16, September 15, 2025) by November 3, 2025. Penalties for late deposits from March 14 to March 29, 2025, are abated if paid by March 29. Use FEMA declaration for loss claims.
- Missouri (Severe Storms, Straight-Line Winds, Tornadoes, and Wildfires, Starting March 14, 2025): Nonprofits in Bollinger, Butler, Callaway, Camden, Carter, Dunklin, Franklin, Howell, Iron, Jefferson, Madison, New Madrid, Oregon, Ozark, Perry, Phelps, Reynolds, Ripley, Scott, Shannon, St. Louis, Stoddard, Wayne, Webster, Wright counties, and the City of St. Louis (IRS notice MO-2025-02) with deadlines from March 14 to November 2, 2025, have until November 3, 2025, for the same filings. Penalties for late deposits from March 14 to March 31, 2025, are abated if paid by March 31. Use FEMA declaration 4866-DR for loss claims.
- Oklahoma (Wildfires and Straight-Line Winds, Starting March 14, 2025): Nonprofits in Cleveland, Creek, Lincoln, Oklahoma, Pawnee, and Payne counties (IRS notice OK-2025-02) with deadlines from March 14 to November 2, 2025, have until November 3, 2025, for the same filings. Penalties for late deposits from March 14 to March 31, 2025, are abated if paid by March 31. Use FEMA declaration 4866-DR for loss claims.
Nonprofits should verify their IRS address of record is in the affected counties for automatic relief or contact the IRS at 866-562-5227 for non-automatic relief. File electronically at irs.gov and include FEMA numbers for loss claims.
Read the Mississippi IRS News Release
Read the Missouri IRS News Release
Read the 2nd Missouri IRS News Release
Read the Oklahoma IRS News Release
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
- Scope of Relief:
- Applies to nonprofits with an IRS address of record in the FEMA-designated disaster areas, covering:
- Form 990 series (990, 990-EZ, 990-PF).
- Quarterly payroll/excise tax returns (Forms 941, 720).
- Estimated tax payments (due April 15, June 16, September 15, 2025).
- Other actions in Rev. Proc. 2018-58 (e.g., Form 5500 for employee benefit plans).
- Penalties for late payroll/excise tax deposits are abated if paid by the specified dates (March 29 for Mississippi, March 31 for Missouri and Oklahoma).
- Loss Claims: Nonprofits can claim uninsured or unreimbursed disaster losses on 2024 or 2025 returns, with an election deadline of October 15, 2026, for 2025 returns, per Publication 547. Use the specified FEMA declaration numbers.
- State Tax Relief:
- Mississippi: The Department of Revenue may align with IRS relief; check dor.ms.gov for details.
- Missouri: The Department of Revenue honors IRS extensions for state returns; see dor.mo.gov.
- Oklahoma: The Oklahoma Tax Commission may offer similar relief; verify at oklahoma.gov/tax.
- Compliance Tips:
- Nonprofits should verify their IRS address of record matches the disaster area to receive automatic relief. If not (e.g., due to a recent move), contact the IRS at the number on any penalty notice to request abatement.
- File electronically at irs.gov for efficiency, and include the relevant FEMA number on loss claims.