July 16, 2025
Nonprofits in New Mexico and Texas Gain Tax Relief After 2025 Storms
The IRS has announced tax relief for nonprofits affected by severe weather events in 2025, extending filing and payment deadlines to February 2, 2026, for those in disaster areas of New Mexico and Texas.
- New Mexico (Severe Storms, Flooding, and Landslides, Starting June 23, 2025): Nonprofits in Catron, Chaves, Dona Ana, Eddy, Grant, Lincoln, Los Alamos, Otero, Sandoval, and Sierra counties (IRS notice NM-2025-03) with deadlines from June 23, 2025, to February 1, 2026, can file Form 990 (normally due November 17, 2025, for calendar-year organizations), quarterly payroll/excise tax returns (due July 31, October 31, 2025, or January 31, 2026), and estimated tax payments by February 2, 2026. Penalties for late deposits from June 23 to July 8, 2025, are abated if paid by July 8. Use FEMA declaration 3605-EM for loss claims.
- Texas (Severe Storms, Straight-Line Winds, and Flooding, Starting July 2, 2025): Nonprofits in Burnet, Kendall, Kerr, Kimble, Menard, San Saba, Tom Green, Travis, and Williamson counties (IRS notice TX-2025-04) with deadlines from July 2, 2025, to February 2, 2026, have until February 2, 2026, for Form 990, payroll/excise tax returns, and estimated tax payments. Penalties for late deposits from July 2 to July 17, 2025, are abated if paid by July 17. Use FEMA declaration 3708-EM 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 New Mexico IRS News Release
Read the Texas 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, quarterly payroll/excise tax returns (Forms 941, 720), estimated tax payments, and other actions in Rev. Proc. 2018-58 (e.g., Form 5500).
- Penalties for late deposits are abated if paid by the specified dates (e.g., July 8 for New Mexico, July 17 for Texas).
- Nonprofits outside the disaster areas but affected (e.g., records inaccessible) can request relief by calling 866-562-5227.
- 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:
- New Mexico: Check tax.newmexico.gov for state tax relief, which may align with IRS extensions.
- Texas: The Texas Comptroller offers a 90-day extension for state taxes (e.g., franchise tax) upon request for
- 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.