● If this is for a Group Return, enter the organization’s four digit Group Exemption Number (GEN) . If this is 

for the whole group, check this box . . . . . . © . If it is for part of the group, check this box . . . . . . © and attach

a list with the names and EINs of all members the extension will cover.

8868

(Rev. December 2006)

Department of the Treasury

Internal Revenue Service

Application for Extension of Time To File an

Exempt Organization Return

© File a separate application for each return.

OMB No. 1545-1709

Type or

print

File by the

due date for

filing your

return. See

instructions.

Name of Exempt Organization Employer identification number

Number, street, and room or suite no. If a P.O. box, see instructions.

City, town or post office, state, and ZIP code. For a foreign address, see instructions.

All other corporations (including 1120-C filers), partnerships, REMICs, and trusts must use Form 7004 to request an extension of

time to file income tax returns.

Check type of return to be filed (file a separate application for each return):

Form 990-EZ

Form 990 Form 990-T (corporation)

Form 990-BL

Form 990-PF Form 1041-A

Form 4720

Form 5227

Form 6069

Form 8870

● If the organization does not have an office or place of business in the United States, check this box ©

Automatic 3-Month Extension of Time. Only submit original (no copies needed).

1

2 If this tax year is for less than 12 months, check reason: Initial return Final return Change in accounting period

3a If this application is for Form 990-BL, 990-PF, 990-T, 4720, or 6069, enter the tentative tax,

less any nonrefundable credits. See instructions. $

b If this application is for Form 990-PF or 990-T, enter any refundable credits and estimated tax 

payments made. Include any prior year overpayment allowed as a credit.

c Balance Due. Subtract line 3b from line 3a. Include your payment with this form, or, if required, 

deposit with FTD coupon or, if required, by using EFTPS (Electronic Federal Tax Payment

System). See instructions.

For Privacy Act and Paperwork Reduction Act Notice, see Instructions. Cat. No. 27916D Form 8868 (Rev. 12-2006)

Form

Part I

$

$

● If you are filing for an Automatic 3-Month Extension, complete only Part I and check this box ©

● If you are filing for an Additional (not automatic) 3-Month Extension, complete only Part II (on page 2 of this form).

Do not complete Part II unless you have already been granted an automatic 3-month extension on a previously filed Form 8868.

I request an automatic 3-month (6 months for a section 501(c)(3) corporation required to file Form 990-T) extension of time

until , 20 , to file the exempt organization return for the organization named above. The extension is 

for the organization’s return for:

Form 990-T (sec. 401(a) or 408(a) trust)

Form 990-T (trust other than above)

Section 501(c)(3) corporations required to file Form 990-T and requesting an automatic 6-month extension—check this box

and complete Part I only ©

● The books are in the care of ©

Telephone No. © ( ) FAX No. © ( )

© tax year beginning

© calendar year 20 or

, 20 , and ending , 20 .

Electronic Filing (e-file). Generally, you can electronically file Form 8868 if you want a 3-month automatic extension of time to file

one of the returns noted below (6 months for section 501(c)(3) corporations required to file Form 990-T). However, you cannot file

Form 8868 electronically if (1) you want the additional (not automatic) 3-month extension or (2) you file Forms 990-BL, 6069, or 8870, 

group returns, or a composite or consolidated Form 990-T. Instead, you must submit the fully completed and signed page 2 (Part II) 

of Form 8868. For more details on the electronic filing of this form, visit www.irs.gov/efile and click on e-file for Charities & Nonprofits.

Caution. If you are going to make an electronic fund withdrawal with this Form 8868, see Form 8453-EO and Form 8879-EO 

for payment instructions.

3a

3b

3c
For calendar year , or other tax year beginning , 20 , and ending , 20 .

Form 8868 (Rev. 12-2006) Page 2

Notice to Applicant. (To Be Completed by the IRS)

We have approved this application. Please attach this form to the organization’s return.

We have not approved this application. However, we have granted a 10-day grace period from the later of the date shown below or the due

date of the organization’s return (including any prior extensions). This grace period is considered to be a valid extension of time for elections

otherwise required to be made on a timely return. Please attach this form to the organization’s return.

We have not approved this application. After considering the reasons stated in item 7, we cannot grant your request for an extension of time

to file. We are not granting a 10-day grace period.

We cannot consider this application because it was filed after the extended due date of the return for which an extension was requested.

Other

By:

Director Date

Type or

print

File by the

extended

due date for

filing the

return. See

instructions.

Name of Exempt Organization Employer identification number

Number, street, and room or suite no. If a P.O. box, see instructions.

City, town or post office, state, and ZIP code. For a foreign address, see instructions.

STOP! Do not complete Part II if you were not already granted an automatic 3-month extension on a previously filed Form 8868.

Check type of return to be filed (File a separate application for each return):

Additional (not automatic) 3-Month Extension of Time. You must file original and one copy.

4

5

7 State in detail why you need the extension

8a If this application is for Form 990-BL, 990-PF, 990-T, 4720, or 6069, enter the tentative tax,

less any nonrefundable credits. See instructions.

b If this application is for Form 990-PF, 990-T, 4720, or 6069, enter any refundable credits and

estimated tax payments made. Include any prior year overpayment allowed as a credit and any 

amount paid previously with Form 8868.

c Balance Due. Subtract line 8b from line 8a. Include your payment with this form, or, if required, deposit

with FTD coupon or, if required, by using EFTPS (Electronic Federal Tax Payment System). See instructions.

Signature and Verification

Under penalties of perjury, I declare that I have examined this form, including accompanying schedules and statements, and to the best of my knowledge and belief,

it is true, correct, and complete, and that I am authorized to prepare this form.

Signature © Title © Date ©

Form 8868 (Rev. 12-2006)

Part II

$

$

$

Name

Number and street (include suite, room, or apt. no.) or a P.O. box number

City or town, province or state, and country (including postal or ZIP code)

Type or

print

● If the organization does not have an office or place of business in the United States, check this box ©

● If this is for a Group Return, enter the organization’s four digit Group Exemption Number (GEN) . If this is

for the whole group, check this box . . . . . . © . If it is for part of the group, check this box. . . . . . © and attach a

list with the names and EINs of all members the extension is for.

● If you are filing for an Additional (not automatic) 3-Month Extension, complete only Part II and check this box ©

● If you are filing for an Automatic 3-Month Extension, complete only Part I (on page 1).

Note. Only complete Part II if you have already been granted an automatic 3-month extension on a previously filed Form 8868.

For IRS use only

6 If this tax year is for less than 12 months, check reason: Initial return Final return Change in accounting period

Alternate Mailing Address. Enter the address if you want the copy of this application for an additional 3-month extension

returned to an address different than the one entered above.

Form 990-EZ

Form 990

Form 990-BL

Form 990-PF Form 1041-A

Form 4720 Form 8870

Form 5227

Form 6069

Form 990-T (sec. 401(a) or 408(a) trust)

Form 990-T (trust other than above)

● The books are in the care of ©

Telephone No. © ( ) FAX No. © ( )

I request an additional 3-month extension of time until , 20 .

8a

8b

8c
Form 8868 (Rev. 12-2006) Page 3

General Instructions

Section references are to the Internal

Revenue Code unless otherwise noted.

Purpose of form. Form 8868 is used by

an exempt organization to request an

automatic 3-month extension of time (6

months for a section 501(c)(3) corporation

required to file Form 990-T) to file its return

and also to apply for an additional (not

automatic) 3-month extension if the original

3-month extension was not enough time.

You cannot apply for both the automatic

3-month extension and the additional (not

automatic) 3-month extension at the same

time.

Use Part I to apply for an automatic

3-month extension of time to file an

organization’s return, and submit the

original form to the IRS (no copies are

needed).

Part II is used to apply for an additional

(not automatic) 3-month extension, and

you must submit the original of this form

and one copy to the IRS.

The automatic 3-month extension (6

months for a section 501(c)(3) corporation

required to file Form 990-T) will be granted

if you properly complete this form, file it,

and pay any balance due on line 3c by the

due date for the return for which the

extension applies.

When to file. Generally, file Form 8868 by

the due date of the return for which you

are requesting an extension, or, in the case

of an additional 3-month extension, by the

extended due date of the return. When

requesting an additional extension of time

to file, file Form 8868 early so that if your

request is denied you can still file your

return on time.

Internal Revenue Service Center

Ogden, UT 84201-0012

Do not file for an extension of time by

attaching Form 8868 to the exempt

organization’s return when it is filed.

Also, black lung benefit trusts, their trustees,

and any disqualified persons filing Form 990-BL

must each file separate Forms 8868.

Exempt Organization Group Returns.

A central organization may apply for an

extension of time to file a group return.

Complete and check the appropriate box

and enter the Group Exemption Number

(GEN) after the area titled “Check type of

return to be filed.” If the extension is not

for all the organizations that are part of the

group, you must attach a schedule to Form

8868 showing the name and employer

identification number of each organization

that is included in this request for an

extension.

Interest. Interest will be charged on any

tax not paid by the regular due date of the

return from the due date until the tax is

paid. It will be charged even if the

organization has been granted an

extension or has shown reasonable cause

for not paying on time.

Late payment penalty. Generally, a

penalty of 1% of any tax not paid by the

due date is charged for each month or part

of a month that the tax remains unpaid.

The penalty cannot exceed 25% of the

amount due. The penalty will not be

charged if you can show reasonable cause

for not paying on time. Attach a statement

to your return fully explaining the reason.

Do not attach the statement to Form 8868.

If you receive an extension of time to

file, you will not be charged a late payment

penalty if (a) the tax shown on line 3a or 8a

(or the amount of tax paid by the regular

due date of the return) is at least 90% of

the tax shown on the return, and (b) you

pay the balance due shown on the return

by the extended due date.

Late filing penalty. A penalty is charged if

the return is filed after the due date

(including extensions) unless you can show

reasonable cause for not filing on time. The

penalty is 5% of the tax not paid by the

regular due date for each month or part of

a month that the return is late, up to a

maximum of 25% of the unpaid tax. For an

income tax return filed more than 60 days

late, the minimum penalty is $100 or the

balance of the tax due on the return,

whichever is smaller.

Different late filing penalties apply to

information returns. See the specific form

instructions for details.

Specific Instructions

Part I. Automatic 3-Month

Extension

Only complete Part I if you are applying for an

automatic 3-month extension of time (6 months

for a section 501(c)(3) corporation required to

file Form 990-T) to file the organization’s return.

If the organization has already received a

3-month automatic extension of time to file and

still needs more time, you may apply for an

additional (not automatic) 3-month extension

by completing Part II of this form.

Address. Include the suite, room, or other

unit number after the street address. If the

Post Office does not deliver mail to the

street address and the exempt organization

has a P.O. box, show the box number

instead of the street address.

If the address is outside the United States

or its possessions or territories, in the space

for "city or town, state, and ZIP code," enter

the information in the following order: city,

province or state, and country. Follow the

country’s practice for entering the postal

code. Do not abbreviate the country’s name.

If the organization’s mailing address has

changed since it filed its last return, use

Form 8822, Change of Address, to notify

the IRS of the change. A new address

shown on Form 8868 will not update the

organization’s record.

Check type of return to be filed. Check the

box for the form for which you are requesting

an extension. Check only one box. You must

file a separate Form 8868 for each return.

Line 1. The date that is entered on line 1

cannot be later than 3 months (6 months

for a section 501(c)(3) corporation required

to file Form 990-T) from the original due

date of the return.

Line 2. Short tax year. If you checked the

box for change in accounting period, you

must have applied for approval to change

the organization’s tax year unless certain

conditions have been met. See Form 1128,

Application To Adopt, Change, or Retain a

Tax Year; and Pub. 538, Accounting

Periods and Methods, for details.

No blanket requests. File a separate Form

8868 for each return for which you are

requesting an automatic extension of time

to file. This extension will apply only to the

specific return checked. It does not extend

the time for filing any related returns. For

example, an extension of time for filing a

private foundation return will not apply to

the return of certain excise taxes on

charities (Form 4720).

Also, the trustee of a trust required to

file Form 1041-A or Form 5227 must use

Form 8868 to request an extension of time

to file those returns. These instructions

apply to such trusts unless the context

clearly requires otherwise.

An organization will only be allowed a

total extension of 6 months for a return for

a tax year.

Where to file. Send the application to:

Caution. If you are going to make an

electronic fund withdrawal with this Form

8868, see Form 8453-EO or Form 8879-EO

for payment instructions.

Line 3c. Balance Due. Form 8868 does

not extend the time to pay tax. To avoid

interest and penalties, send the full balance

due with Form 8868.

Line 3a. See the organization’s tax return

and its instructions to estimate the amount

of tentative tax reduced by any

nonrefundable credits. If you expect this

amount to be zero, enter -0-.

Note. All filers must complete lines 3a, b,

and c, even if you are exempt from tax or

do not expect to have any tax liability.

If the organization receives its mail in

care of a third party (such as an accountant

or an attorney), enter on the street address

line “C/O” followed by the third party’s

name and street address or P.O. box.

Part II. Additional (not

automatic) 3-Month

Extension

Only complete Part II if you are

applying for an additional (not

automatic) 3-month extension of

time to file the organization’s return. If you

have not already filed for an automatic

3-month extension (Part I of this form) you

may not file for an additional 3-month

extension.

Note. Be sure to see any deposit rules that

are in the instructions for the particular

form you are getting an extension for to

determine how payment must be made.

TIP

Extending the time to file does not

extend the time to pay tax.

STOP

Attach a statement to your return fully

explaining the reason for not filing on time.

Do not attach the statement to Form 8868.
Form 8868 (Rev. 12-2006) Page 4

If you want the Notice To Applicant

returned to an address other than the one

entered here, please complete the

Alternate Mailing Address area at the

bottom of Part II.

Check type of return to be filed. Check

the box for the form for which you are

requesting an extension. Check only one

box. You must file a separate Form 8868

for each return.

Line 4. The date that is entered on line 4

cannot be later than 6 months from the

original due date of the return.

Line 6. Short tax year. If you checked the

box for change in accounting period, you

must have applied for approval to change

the organization’s tax year unless certain

conditions have been met. See Form 1128,

Application To Adopt, Change, or Retain a

Tax Year; and Pub. 538, Accounting

Periods and Methods, for details.

Line 7. For the IRS to grant the

organization an additional 3-month

extension of time for filing a return, the

organization must file an application on

time and an adequate explanation why the

return cannot be filed by the already

extended due date. Describe in detail the

reasons causing the additional delay in

filing the return. We cannot approve

applications that give incomplete reasons,

such as “illness” or “practitioner too busy,” 

without adequate explanations.

Generally, we will consider the

application based on the organization’s

efforts to fulfill the filing requirements,

rather than on the convenience of your tax

preparer. But, if your preparer is not able

to complete the return by the due date for

reasons beyond his or her control or, in

spite of reasonable efforts, the organization

is not able to get professional help in time

to file, the IRS will generally grant the

extension.

If a request for an extension is made for

no important reason but only to gain time,

we will deny both the extension request

and the 10-day grace period.

Caution. If an extension is granted and the

IRS later determines that the statements

made on this form are false and

misleading, the extension is null and void.

The organization will be subject to the late

filing penalty explained earlier.

Line 8a. See the specific form and form

instructions to estimate the amount of

tentative tax reduced by any nonrefundable

credits. If you expect this amount to be

zero, enter -0-.

Line 8c. Balance Due. Form 8868 does

not extend the time for paying tax. To

avoid further interest and penalties, send

the full balance due as soon as possible

with Form 8868.

Note. Be sure to see any deposit rules that

are in the instructions for the particular

form you are getting an extension for to

determine how payment must be made.

Signature. The person who signs this form

may be:

● A fiduciary, trustee, or an officer

representing the fiduciary or trustee of an

exempt trust filing Form 990, 990-EZ,

990-BL, 990-PF, 990-T, or 8870.

● A principal officer of a corporate

organization filing Form 990, 990-EZ,

990-PF, 990-T, 4720, 6069, or 8870.

● A foundation manager, trustee, or

disqualified person filing Form 990-BL or

4720 for their own liability.

Alternate Mailing Address

If you are applying for an additional (not

automatic) extension, complete the

Alternate Mailing Address area only if you

want a copy of the Notice To Applicant

returned to an address other than shown in

Part II. If this is the case, please enter the

address to which the copy should be sent.

Privacy Act and Paperwork Reduction

Act Notices. For Privacy Act Notices

regarding extensions of forms which may

be filed by individuals, see the separate

instructions for those forms. We ask for the

information on this form to carry out the

Internal Revenue laws of the United States.

You are required to give us the

information. We need it to ensure that you

are complying with these laws and to allow

us to figure and collect the right amount of

tax.

You are not required to provide the

information requested on a form that is

subject to the Paperwork Reduction Act

unless the form displays a valid OMB

control number. Books or records relating

to a form or its instructions must be

retained as long as their contents may

become material in the administration of

any Internal Revenue law. Generally, tax

returns and return information are

confidential, as required by section 6103.

The time needed to complete and file

this form will vary depending on individual

circumstances. The estimated average time

is:

Recordkeeping 5 hr., 30 min.

Learning about

the law or the form 6 min.

Preparing and sending

the form to the IRS 11 min.

If you have comments concerning the

accuracy of these time estimates or

suggestions for making this form simpler,

we would be happy to hear from you. You

can write to the Internal Revenue Service,

Tax Products Coordinating Committee,

SE:W:CAR:MP:T:T:SP, 1111 Constitution

Ave. NW, IR-6406, Washington, DC 20224.

Do not send this form to this address.

Instead, see Where to file on page 3.

If the address is outside the United

States or its possessions or territories, in

the space for “city or town, state, and ZIP

code,” enter the information in the

following order: city, province or state, and

country. Follow the country’s practice for

entering the postal code. Do not abbreviate

the country’s name.

● An individual filing Form 6069.

Address. Include the suite, room, or other

unit number after the street address. If the

Post Office does not deliver mail to the

street address and the organization has a

P.O. box, show the box number instead of

the street address.

● An attorney or certified public

accountant qualified to practice before the

IRS.

● A person enrolled to practice before the

IRS.

● A person holding a power of attorney.

If the organization’s mailing address has

changed since it filed its last return, use

Form 8822, Change of Address, to notify

the IRS of the change. A new address

shown on Form 8868 will not update your

record.

● A trustee or an officer representing the

trustee of a trust filing Form 1041-A or

5227.

5 hr., 58 min.

-0-

5 min.

Part I Part II

Form 8868

Note. All filers must complete lines 8a, b,

and c, even if you are exempt from tax or

do not expect to have any tax liability.

If the organization receives its mail in

care of a third party (such as an

accountant or an attorney), enter on the

street address line “C/O” followed by the

third party’s name and street address or

P.O. box.