Grants and charities
Charity and nonprofit filings compared
Short answer
- US Form 990-N
- Gross receipts normally $50,000 or less 1
- US Form 990-EZ
- Gross receipts under $200,000 and total assets under $500,000 1
- US return availability
- Three years from the due date or filing date 2
- England and Wales deadline
- 10 months after year end 3
- England and Wales accounts sent
- Income over £25,000 4
- Canada T3010 deadline
- Six months after fiscal period end 5
United States: the Form 990 series
The IRS sorts exempt organizations by size. An organization with gross receipts normally of $50,000 or less may file the Form 990-N e-Postcard. One with gross receipts under $200,000 and total assets under $500,000 may file Form 990-EZ. Larger organizations file Form 990. Private foundations file Form 990-PF regardless of financial status 1.
Exempt organizations must make their annual returns available for three years from the due date, including extensions, or the filing date if later 2. Exemption applications such as Form 1023 are public as well 2. An organization other than a private foundation is not required to disclose the name and address of any contributor 2.
England and Wales: Charity Commission
Registered charities in England and Wales send an annual return or report their income and spending every year. Charities with income under £10,000 only report income and spending 3. The return is due within 10 months of the end of the financial year. A charity with a 31 December year end must file by 31 October 3.
Charities with income over £25,000 send their trustees' annual report and accounts 3. The Charity Commission changed other thresholds for financial years ending on or after 30 September 2026. Independent examination now starts at income over £40,000, up from £25,000. Audit on income alone starts at over £1,500,000, up from £1,000,000. The £25,000 level for sending accounts did not change 4.
Canada: the T3010
Registered charities in Canada file a complete T3010 Registered Charity Information Return no later than six months after the end of their fiscal period. A 31 December year end means a 30 June deadline 5. The Canada Revenue Agency says it may revoke charitable status for failure to file. A revoked charity can no longer issue official donation receipts and must give its assets to an eligible donee or pay a revocation tax 5.
Foreign funding of nonprofits
Some countries track foreign money to nonprofits through a separate system. In India, the Ministry of Home Affairs runs an online portal for services under the Foreign Contribution (Regulation) Act and foreign hospitality rules 6. This page did not confirm the Act's reporting deadlines from an official source, so they are not given here.
What the filings show and leave out
| Filing | Shows | Leaves out |
|---|---|---|
| US Form 990 | Annual return made public for three years 2 | Contributor names, for organizations other than private foundations 2 |
| England and Wales annual return | Return, plus accounts above £25,000 income 3 | Full return questions below £10,000 income 3 |
| Canada T3010 | Annual information return 5 | Public access terms not stated on the page read 5 |
Common questions
Which Form 990 does a small US nonprofit file?
Form 990-N if gross receipts are normally $50,000 or less 1.
Do US charities have to name their donors publicly?
No, for organizations other than private foundations. The IRS says they need not disclose contributor names and addresses 2.
When is the UK charity annual return due?
Within 10 months of the end of the charity's financial year 3.
What changed for UK charity accounts in 2026?
For years ending on or after 30 September 2026, independent examination starts above £40,000 income and audit above £1,500,000 4.
When is the Canadian T3010 due?
No later than six months after the end of the fiscal period 5.
Rules and charges change. Check the official source linked on this page before you pay or travel. Spotted an error? Email hello@whofundswhat.com.
Sources
- Internal Revenue Service: Form 990 series, Which forms do exempt organizations file (reviewed 28 June 2026)
- Internal Revenue Service: Public disclosure and availability of exempt organizations returns and applications, Documents subject to public disclosure (reviewed 28 June 2026)
- Charity Commission for England and Wales: Prepare a charity annual return (updated 16 September 2026)
- Charity Commission for England and Wales: Threshold changes at a glance (16 September 2026)
- Canada Revenue Agency: When to file, Filing a Registered Charity Information Return (T3010) (modified 2 February 2026)
- Ministry of Home Affairs, India: FCRA online services portal
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