The Form is required to be filed no later than the 15th day of the fifth month after the organization's [[fiscal year]] ends (e.g. if the organization's fiscal year coincides with the calendar year, the Form must be filed by May 15 of the following year), with one, six-month extension permitted.
Notably, churches and similar religious entities (such as mosques and synagogues) are specifically exempt from filing a Form 990. Due to the [[ecclesiastical doctrine]], which prohibits courts from engaging in matters solely related to religious bodies, many religious organizations have incorporated themselves as "churches" solely to avoid disclosing their income and assets; his is done by nearly every major televangelist, as well as [[TBN]] and [[Daystar Television Network|Daystar]] - the two largest Christian television networks - along with the [[Billy Graham Evangelistic Association]] (though [[Samaritan's Purse]] has not done so).
[[Category:Government]]