| Filing / Requirement | Agency | Due Date | Notes |
|---|---|---|---|
Federal Payroll Tax Deposit FIT · Social Security · Medicare |
IRS | 15th of following month (monthly depositors — based on IRS lookback period ≤ $50,000) |
Deposit via EFTPS. Semi-weekly depositors must deposit within 3 business days of payroll. Confirm your deposit schedule in IRS Pub. 15 — determined by prior-year tax liability. |
California Payroll Tax Deposit PIT · UI · SDI · ETT (Form DE 88) |
CA EDD | Monthly or Semiweekly |
Deposit via EDD e-Services for Business. Schedule mirrors federal rules and is based on prior-year California payroll tax liability. |
Retirement Plan Contributions 401(k) / 403(b) |
DOL / Custodian | As soon as administratively feasible (DOL safe harbor: within 7 business days for plans with fewer than 100 participants) |
Employer and employee contributions must be segregated and remitted promptly. DOL safe harbor: within 7 business days for plans with fewer than 100 participants. Late deposits are a prohibited transaction under ERISA. |
This calendar is a general reference guide for California 501(c)(3) nonprofit employers for 2025 Tax Year to be filed in 2026. It covers employer-related payroll tax filings only and does not include general nonprofit filings such as Form 990 or charitable solicitation registrations.
Tax laws and filing requirements change frequently. Always consult a qualified CPA, enrolled agent, or nonprofit employment tax attorney before relying on this document. Deadlines assume a December 31 fiscal year end. This document does not constitute legal or tax advice.
Form 940 (FUTA): Not required for 501(c)(3) nonprofit organizations. These organizations are exempt from the Federal Unemployment Tax Act (FUTA) under IRC §3306(c)(8).
| Filing / Requirement | Agency | Due Date | Notes |
|---|---|---|---|
Form 941 Employer's Quarterly Federal Tax Return |
IRS | Apr 30 · Jul 31 Oct 31 · Jan 31 |
Reports federal income tax withheld plus employer and employee shares of Social Security and Medicare (FICA). A 10-day filing extension is granted if all taxes were deposited on time. E-file via an IRS-authorized provider is strongly recommended. |
Form DE-9 Quarterly Contribution Return & Report of Wages |
CA EDD | Apr 30 · Jul 31 Oct 31 · Jan 31 |
Summarises California payroll taxes — UI, ETT, SDI, and PIT withholding — for the quarter. File via EDD e-Services for Business. Must reconcile with employee-level wage detail on DE-9C. |
Form DE-9C Quarterly Wage and Withholding Report |
CA EDD | Apr 30 · Jul 31 Oct 31 · Jan 31 |
Employee-level wage and withholding detail filed alongside the DE-9 each quarter. Required even if no wages were paid in the quarter. File electronically via EDD e-Services. |
This calendar is a general reference guide for California 501(c)(3) nonprofit employers for 2025 Tax Year to be filed in 2026. It covers employer-related payroll tax filings only and does not include general nonprofit filings such as Form 990 or charitable solicitation registrations.
Tax laws and filing requirements change frequently. Always consult a qualified CPA, enrolled agent, or nonprofit employment tax attorney before relying on this document. Deadlines assume a December 31 fiscal year end. This document does not constitute legal or tax advice.
Form 940 (FUTA): Not required for 501(c)(3) nonprofit organizations. These organizations are exempt from the Federal Unemployment Tax Act (FUTA) under IRC §3306(c)(8).
| Filing / Requirement | Agency | Due Date | Notes |
|---|---|---|---|
Form W-2 Wage & Tax Statement to Employees |
SSA / IRS | January 31 |
Furnish copies to all employees and file with the Social Security Administration by January 31. E-file via SSA Business Services Online. Penalty: $60–$310 per form depending on delay. |
Form W-3 Transmittal of Wage & Tax Statements |
SSA | January 31 |
Summary transmittal submitted to SSA alongside all W-2 employee copies. Due the same date as W-2s. E-file via SSA Business Services Online. |
Form 1099-NEC Nonemployee Compensation — Contractors ≥ $600 |
IRS | January 31 |
Required for each independent contractor or vendor paid $600 or more during the year. Furnish copy to recipient by January 31. E-filing required if filing 10 or more total information returns (combined threshold across forms). |
Form 1096 Annual Summary Transmittal — Paper Filers Only |
IRS | January 31 (paper filers only) |
Required only when filing paper 1099s with the IRS. Not required if e-filing. Organisations filing 10 or more information returns must file electronically and do not submit Form 1096. |
ACA Form 1095-C Health Coverage Statement to Employees |
IRS | January 31 (or early March if IRS grants automatic extension — e.g., March 2, 2026 for 2025 reporting year) (2025 tax year) |
Applies to Applicable Large Employers (ALEs) only — organisations with 50 or more full-time equivalent employees. Nonprofits with fewer than 50 FTEs have no ACA reporting obligation. As of 2024, ALEs may satisfy furnishing by posting a notice on the organisation's website rather than mailing forms. |
ACA Form 1094-C ACA Transmittal to IRS |
IRS | March 31 (electronic filing only) |
ALEs only (50+ FTEs). Electronic filing via the IRS AIR system is required for virtually all ALEs — paper filing is no longer available for employers filing 10 or more returns. Due March 31, 2026 for the 2025 tax year. |
Form 5500 Annual Employee Benefit Plan Return |
DOL / IRS | July 31 (calendar year plans) |
Required for ERISA-covered retirement plans (401(k)/403(b)) and large welfare benefit plans with 100 or more participants at the start of the plan year. Small welfare plans with fewer than 100 participants that are unfunded or fully insured are exempt. Extension to October 15 available via Form 5558 filed by July 31. |
This calendar is a general reference guide for California 501(c)(3) nonprofit employers for 2025 Tax Year to be filed in 2026. It covers employer-related payroll tax filings only and does not include general nonprofit filings such as Form 990 or charitable solicitation registrations.
Key applicability notes: ACA Forms 1094-C and 1095-C apply only to Applicable Large Employers (ALEs) with 50 or more full-time equivalent employees. Form 5500 is required for ERISA-covered plans meeting participant thresholds only.
Tax laws and filing requirements change frequently. Always consult a qualified CPA, enrolled agent, or nonprofit employment tax attorney before relying on this document. This document does not constitute legal or tax advice.
Form 940 (FUTA): Not required for 501(c)(3) nonprofit organizations. These organizations are exempt from the Federal Unemployment Tax Act (FUTA) under IRC §3306(c)(8).
| Filing / Requirement | Agency | Due Date | Notes |
|---|---|---|---|
New Employee Report (DE-34) California New Hire Reporting |
CA EDD | Within 20 days of hire date |
Required for every new employee and each re-hire. File via EDD e-Services for Business. Penalty: $24 per employee for late filing; $490 per employee if failure results from a conspiracy between the employer and employee. |
This calendar is a general reference guide for California 501(c)(3) nonprofit employers for 2025 Tax Year to be filed in 2026. Tax laws and filing requirements change frequently. Always consult a qualified CPA, enrolled agent, or nonprofit employment tax attorney before relying on this document. This document does not constitute legal or tax advice.
Form 940 (FUTA): Not required for 501(c)(3) nonprofit organizations. These organizations are exempt from the Federal Unemployment Tax Act (FUTA) under IRC §3306(c)(8).
| Tax / Component | Paid By | 2025 Rate / Wage Base | Notes |
|---|---|---|---|
Federal Income Tax (FIT) |
Employee (withheld by employer) | Based on Form W-4 |
Withhold per IRS Publication 15 withholding tables. Remit together with FICA deposits via EFTPS. |
Social Security Tax |
Employer + Employee (6.2% each) | Wage base: $176,100 |
Combined rate 12.4%; split equally between employer and employee. Tax stops at the wage base per employee per year. |
Medicare Tax |
Employer + Employee (1.45% each) | No wage base limit |
No wage cap. Additional 0.9% withheld from employee only on wages above $200,000. |
CA Unemployment Insurance (UI) |
Employer only | Varies by experience rate |
501(c)(3)s may elect to reimburse the state dollar-for-dollar instead of paying SUI taxes — may result in cost savings depending on claims experience. |
CA Employment Training Tax (ETT) |
Employer only | 0.1% on first $7,000 |
Funds California job training programs. Applied per employee per year up to the $7,000 wage base. |
CA State Disability Insurance (SDI) |
Employee (withheld by employer) | 1.2% (2025 rate · subject to annual EDD adjustment · no wage ceiling) |
No wage cap as of 2024. Withheld from employee pay; employer collects and remits to EDD with other payroll deposits. |
Retirement Plan Deferral Limits 401(k) / 403(b) |
Employee (elective deferral) | Employee limit: $23,500 · Catch-up (50+): $7,500 · Catch-up (60–63): $11,250 |
IRS elective deferral limit; adjusted annually for inflation. Higher catch-up limits for age 60–63 apply under SECURE 2.0. Employer contributions are separate and do not count toward the employee limit. |
CA Personal Income Tax (PIT) |
Employee (withheld by employer) | Based on Form DE-4 / W-4 |
Withhold based on employee's DE-4 or W-4 if no DE-4 is on file. Remit with other EDD payroll deposits. |
|
Federal Unemployment Tax (FUTA)
501(c)(3) EXEMPT
|
N/A — Exempt | Exempt under IRC §3306(c)(8) |
501(c)(3) organisations are fully exempt from FUTA. This exemption cannot be waived. No FUTA deposits are required and Form 940 should not be filed. Non-501(c)(3) exempt orgs (e.g. 501(c)(4), 501(c)(6)) remain subject to FUTA. |
This calendar is a general reference guide for California 501(c)(3) nonprofit employers as of for 2025 Tax Year to be filed in 2026. Tax laws and filing requirements change frequently. Always consult a qualified CPA, enrolled agent, or nonprofit employment tax attorney before relying on this document. This document does not constitute legal or tax advice.
Form 940 (FUTA): Not required for 501(c)(3) nonprofit organizations. These organizations are exempt from the Federal Unemployment Tax Act (FUTA) under IRC §3306(c)(8).
- W-2 to employees & SSA
- W-3 to SSA
- 1099-NEC to contractors & IRS
- 1096 (paper filers only)
- Form 941 Q4
- DE-9 / DE-9C Q4
- ACA Form 1095-C to employees by Mar 2
- ACA Form 1094-C to IRS by Mar 31
- (ALEs with 50+ FTEs only)
- Form 941 Q1 (due Apr 30)
- DE-9 Q1 (due Apr 30)
- DE-9C Q1 (due Apr 30)
- Form 941 Q2 (due Jul 31)
- DE-9 Q2 (due Jul 31)
- DE-9C Q2 (due Jul 31)
- Form 5500 — calendar year plans (due Jul 31)
- Form 941 Q3 (due Oct 31)
- DE-9 Q3 (due Oct 31)
- DE-9C Q3 (due Oct 31)
- Form 941 Q4 (due Jan 31)
- DE-9 / DE-9C Q4 (due Jan 31)
- W-2 · W-3 · 1099-NEC (due Jan 31)
This calendar is a general reference guide for California 501(c)(3) nonprofit employers for 2025 Tax Year to be filed in 2026. It covers employer-related payroll tax filings only and does not include general nonprofit filings such as Form 990 or charitable solicitation registrations.
Key applicability notes: (1) FUTA / Form 940 — 501(c)(3) organisations are fully exempt from the Federal Unemployment Tax under IRC §3306(c)(8); this exemption cannot be waived. (2) ACA Forms 1094-C and 1095-C apply only to Applicable Large Employers (ALEs) with 50 or more full-time equivalent employees. (3) Form 5500 is required for ERISA-covered plans meeting participant thresholds; small unfunded or fully insured welfare plans with fewer than 100 participants are exempt.
Tax laws and filing requirements change frequently. Always consult a qualified CPA, enrolled agent, or nonprofit employment tax attorney before relying on this document. Deadlines assume a December 31 fiscal year end. This document does not constitute legal or tax advice.
| Form / Filing | Filed With | Due Date | Notes |
|---|---|---|---|
Form 990 / 990-EZ / 990-N Annual Information Return |
IRS | 15th day of 5th month after fiscal year end e.g., May 15 for Dec 31 FYE · 6-month extension via Form 8868 |
990-N (e-Postcard) for gross receipts ≤$50K · 990-EZ up to $200K · Full 990 over $200K or assets over $500K · Public document. 3 consecutive missed years = automatic tax-exempt revocation. |
CA RRF-1 Registry of Charitable Trusts Annual Report |
CA Attorney General | 4.5 months after fiscal year end e.g., April 30 for Dec 31 FYE · Extension mirrors Form 990 extension |
Required for orgs registered with CA AG · Must attach IRS Form 990 · Filing fee based on gross revenue · File at oag.ca.gov/charities · Late filing may result in suspension of registration. |
CA Statement of Information (SI-100) Biennial Corporate Filing |
CA Secretary of State | Biennially By end of month of initial registration anniversary |
Required for all CA nonprofit corporations · $20 filing fee · File at bizfile.sos.ca.gov · Failure to file may result in suspension of corporate status. |
This section covers key organizational filings for California 501(c)(3) nonprofits. Due dates may vary based on fiscal year end and applicable extensions. Always confirm current requirements with a qualified CPA or nonprofit attorney.
Form 940 (FUTA): Not required for 501(c)(3) nonprofit organizations. These organizations are exempt from the Federal Unemployment Tax Act (FUTA) under IRC §3306(c)(8).
| Trigger | Authority | Penalty | Notes |
|---|---|---|---|
Late Form 941 Payroll taxes not deposited on time |
IRS IRC §6672 | TFRP — 100% of unpaid trust fund taxes · no cap |
Trust Fund Recovery Penalty. Personally assessed against responsible officers and directors. One of the most severe IRS penalties. |
Late Form 5500 Benefit plan annual report |
IRS / DOL ERISA §502(c)(2) | $250/day · max $150K DOL: up to $2,586/day |
IRS and DOL penalties run separately. Delinquent Filer Voluntary Compliance Program (DFVCP) reduces penalties significantly if filed proactively. |
Late / Missing Form 990 Annual information return |
IRS IRC §6652(c) | $20/day · max $10,500 Large orgs: $100/day · max $52,000 |
3 consecutive years of non-filing = automatic revocation of tax-exempt status. Reinstatement requires a new IRS application. |
Late W-2 / 1099 Filing Year-end information returns |
IRS IRC §6721–6722 | $60–$630 per form depending on days late |
Separate penalties for failure to furnish to recipient vs. failure to file with IRS. Intentional disregard: $630+ per form, no cap. |
Late CA DE 9 / DE 9C EDD quarterly returns |
CA UI Code §1132 | 15% of unpaid taxes + 1.5%/month interest |
CA EDD enforces aggressively. Failure to register as employer: additional $1,000+ penalty. |
Late CA RRF-1 Registry of Charitable Trusts |
CA Gov Code §12586 | Registration suspended Cannot solicit donations in CA |
Suspension prevents all fundraising activities in California. Reinstatement requires filing all delinquent reports and payment of fees. |
Penalty amounts are subject to change and may be adjusted annually for inflation. This table is a general reference only. Always consult a qualified CPA, enrolled agent, or tax attorney for advice specific to your organization.
Form 940 (FUTA): Not required for 501(c)(3) nonprofit organizations. These organizations are exempt from FUTA under IRC §3306(c)(8).
| Filing / Task | Payroll Provider | Internal Finance | External CPA | Notes |
|---|---|---|---|---|
Form 941 Federal payroll tax deposit & filing |
● | ◐ | ○ | Payroll provider files; internal finance reviews for accuracy; CPA reviews annually |
CA DE 9 / DE 9C EDD quarterly returns |
● | ◐ | ○ | Payroll provider submits; internal finance confirms EDD account in good standing |
W-2 / W-3 Year-end employee wages |
● | ◐ | ○ | Payroll provider generates and files; internal finance verifies totals match GL |
1099-NEC Independent contractor reporting |
○ | ● | ◐ | Internal finance tracks vendor payments; CPA reviews W-9s and prepares/files 1099s |
Form 5500 Benefit plan annual report |
○ | ◐ | ● | CPA or plan administrator prepares; internal finance provides data; review before filing |
ACA Forms 1094-C / 1095-C ALEs only — 50+ FTEs |
◐ | ◐ | ● | HR/payroll provider provides data; CPA reviews and files; only required for applicable large employers |
Form 990 Annual information return |
○ | ◐ | ● | CPA prepares; internal finance provides financials, program data, and officer info; board approves |
CA RRF-1 Registry of Charitable Trusts |
○ | ◐ | ● | CPA prepares alongside Form 990; internal finance coordinates submission and fee payment |
CA Statement of Information (SI-100) Biennial corporate filing |
○ | ● | ○ | Internal finance or executive director files directly with CA Secretary of State; low complexity |
This matrix reflects common responsibility structures for California 501(c)(3) nonprofits. Actual responsibilities depend on your organization's size, structure, and service agreements with your payroll provider, CPA, and staff. Review and customize this matrix with your advisors.
Form 940 (FUTA): Not required for 501(c)(3) nonprofit organizations under IRC §3306(c)(8).
| Item | 2025 (filing in 2026) | 2026 (filing in 2027) | Notes |
|---|---|---|---|
Social Security Wage Base Form 941 · FICA employer match |
$176,100 |
$184,500 |
+$8,400 increase. Higher wage base means higher employer SS tax cost for employees earning above the 2025 cap. Rate (6.2% each) unchanged. |
401(k) / 403(b) Employee Deferral Limit Retirement plan contributions |
$23,500 |
$24,500 |
+$1,000 increase. Adjusted annually by IRS for inflation. Applies to employee elective deferrals only; employer contributions are separate. |
Catch-Up Contribution (Age 50+) 401(k) / 403(b) additional deferral |
$7,500 |
$8,000 |
+$500 increase. Age 60–63 super catch-up (SECURE 2.0) remains $11,250 — unchanged for 2026. |
CA SDI Withholding Rate CA State Disability Insurance · DE 88 |
1.2% |
1.3% |
+0.1% annual increase. No wage ceiling as of 2024. Subject to annual EDD adjustment each year. Withheld from employee pay. |
DOL Form 5500 Daily Penalty Late benefit plan annual report |
$2,586/day |
$2,739/day |
+$153/day DOL inflation adjustment. IRS penalty ($250/day · max $150K) unchanged. DFVCP voluntary correction program still available. |
CA PIT Next-Day Deposit Trigger CA EDD DE 88 payroll deposit |
$500 |
$500 |
No confirmed change for 2026. Threshold remains $500 accumulated PIT → next business day deposit. |
1099-NEC Reporting Threshold Independent contractor payments |
$600 |
$600 |
No confirmed change for 1099-NEC. Threshold remains $600. (Note: 1099-K has a separate phased threshold — not applicable here.) |
This comparison reflects confirmed changes between the 2025 and 2026 tax years as of March 2026. Rates and limits are subject to further adjustment. Always verify current figures with a qualified CPA or the relevant agency before filing. This table does not constitute legal or tax advice.
Form 940 (FUTA): Not required for 501(c)(3) nonprofit organizations under IRC §3306(c)(8). Unchanged for both years.