The penalty for late filing of an organization's IRS publication, such as Form 990 (Return of Organization Exempt from Income Tax), can vary depending on the size of the organization and the amount of time the filing is delayed. Here are some potential penalties: 1. Small Organization Penalty: If the organization normally has annual gross receipts of $1 million or less, the penalty for late filing is $20 per day, up to a maximum of $10,000, unless reasonable cause can be demonstrated. 2. Large Organization Penalty: If the organization has annual gross receipts of more than $1 million, the penalty for late filing is $100 per day, up to a maximum of $50,000, unless reasonable cause can be demonstrated. It is important to note that these penalties may apply separately for each day the return is late, so the actual amount could increase over time. Additionally, if a filing is more than 270 days late, the IRS can revoke the organization's tax-exempt status. It is advisable to consult the IRS website or a tax professional for the most up-to-date and specific information regarding penalties for late filing.