8868

(December 2000)

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 Form 990-C filers) must use Form 7004 to request an extension of time to file income tax

returns. Partnerships, REMICs and trusts must use Form 8736 to request an extension of time to file Form 1065, 1066, or 1041.

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

Form 990-T (trust other than above)

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 

● 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.

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

Note: Form 990-T corporations requesting an automatic 6-month extension—check this box and complete Part I only 

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

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 

For Paperwork Reduction Act Notice, see Instruction Cat. No. 27916D Form 8868 (12-2000)

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).

Note: 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-month, for 990-T corporation) 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:

 calendar year 20 or

 tax year beginning , 20 , and ending , 20 .
Form 8868 (12-2000) 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 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):

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

Form 990-BL Form 990-PF Form 990-T (trust other than above)

Form 1041-A

Form 4720

Form 5227

Form 6069

Form 8870

Additional (not automatic) 3-Month Extension of Time—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 (12-2000)

Part II

$

$

$

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

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

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 8868 (12-2000) Page 3

General Instructions

Section references are to the Internal

Revenue Code unless otherwise noted.

Purpose of form. Form 8868,

Application for Extension of Time To File

an Exempt Organization Return, is used

by an exempt organization to request an

automatic 3-month extension of time (6

months for Form 990-T corporations) 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 only 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 Form 990-T corporation)

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, Form 8868 must

be filed by the due date of the return for

which the extension is being requested,

or, in the case of an additional 3-month

extension, by the extended due date of

the return.

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 1⁄2 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.

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 (even if an

extension of time to pay has been

granted) 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 (6

months for a Form 990-T corporation) of

time 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

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. You must file a

separate Form 8868 for each return.

Check only one box.

Line 1. The date that is entered on line 1

cannot be later than 3 months (6 months

for Form 990-T corporations) 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.

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-.

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.

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.

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).

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 (corporation), 4720, 6069

or 8870.

● A foundation manager, trustee, or

disqualified person filing Form 990-BL or

4720 for their own liability.

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. The application must be

sent to the:

apply for an additional (not automatic)

3-month extension by completing Part II

of this form.
Form 8868 (12-2000) 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. You must file a

separate Form 8868 for each return.

Check only one box.

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, it

must file an application on time and

show reasonable cause 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 interest and penalties, send the

full balance due 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 (corporation), 4720, 6069

or 8870.

● A foundation manager, trustee, or

disqualified person filing Form 990-BL or

4720 for their own liability.

● 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.

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 Tax Forms

Committee, Western Area Distribution

Center, Rancho Cordova, CA

95743-0001. 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.

Part II—Additional (not

automatic) 3-Month

Extension

Stop! 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.

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., 15 min.

-0-

4 min.

Part I Part II

Form 8868

● An individual filing Form 6069.

● A trustee or an officer representing the

trustee of a trust filing Form 1041-A or

5227.