Resources

Client Alerts, News Articles, Blog Posts, & Multimedia

Everything you need to know about BMD and the industry.

Exempt Organizations: Form 990s Due May 15 Have Not Been Extended

Client Alert
March 27, 2020

Although the IRS has automatically postponed the filing and payment deadline from April 15, 2020 until July 15, 2020 for most taxpayer returns, the IRS notice specifically does not apply to any Federal informational return.

Forms 990-T

Form 990-T is generally filed by an exempt organization to report certain unrelated business income.  If the exempt organization is required to file Form 990-T on April 15, 2020 then the deadline is automatically postponed until July 15, 2020 under IRS Notice 2020-18. A Form 990-T due on May 15, 2020 has not been postponed and will still need filed on May 15, 2020.

Forms 990, 990-EZ, and 990-PF

Forms 990, 990-EZ, and 990-PF are informational returns filed by exempt organizations annually with the IRS. Form 990 is due on May 15th of each year. IRS Notice 2020-18 does not apply to these information returns. Therefore, exempt organizations with a Form 990 filing date of May 15, 2020 are not afforded relief and will still need to file the return on May 15, 2020.

IRS Filing and Payment Deadlines Questions and Answers

The IRS has provided a filing and payment deadlines questions and answers on its website to assist taxpayers in understanding which returns and payments have been extended and which have not been extended. Those questions and answers are located at https://www.irs.gov/newsroom/filing-and-payment-deadlines-questions-and-answers.

For additional questions related to the tax exempt organizations, please contact BMD Tax Law Attorney Tracy Albanese at tlalbanese@bmdllc.com or (330) 253-9195.

Tax Exemptfiling deadlinepayment deadlineTax LawFederal informationTracy L. Albanese
Client Alert

Understanding the Seven Core Elements of an Effective Healthcare Compliance Program

January 22, 2026The Affordable Care Act requires healthcare providers participating in Medicare, Medicaid, and CHIP to maintain an effective compliance program. Guidance from the Department of Health and Human Services and the Office of Inspector General outlines seven core elements that form the foundation of these programs, from written policies and compliance oversight to auditing, training, and corrective action. This alert highlights each element and explains how practices can tailor compliance programs to their size and risk profile while meeting federal expectations.Client Alert

Preventing a Board Investigation

January 21, 2026Healthcare professionals in Ohio are subject to licensing board investigations that can lead to disciplinary action. Staying compliant with regulations, documenting carefully, and operating within your professional scope can help prevent issues. If contacted by a board, working with an attorney is critical to protect your license and rights.Client Alert

Ohio Board of Nursing Proposes Rule Changes for Nurses

January 14, 2026On Monday, January 12, 2026, the Ohio Board of Nursing (“BON”) released a package of proposed changes to the Ohio Administrative Code. There are two proposed changes to continuing education requirements that Ohio nurses should be watching.Client Alert

New Florida Law: Patient Overpayments Must Be Refunded Within 30 Days

December 22, 2025Effective January 1, 2026, Florida Senate Bill 1808 requires health care facilities and practitioners to refund patient overpayments within 30 days after an overpayment is identified. The law applies to overpayments tied to claims submitted to government programs or private insurers and introduces fines and disciplinary consequences for noncompliance. Providers should review billing and payment practices now to prepare for the new requirements.Client Alert

USCIS Policy Change Impacting Work Authorization: Advisory for Employers and Human Resources

December 8, 2025USCIS has issued a policy memorandum pausing immigration benefit processing for individuals from 19 high-risk countries and requiring a re-review of certain previously approved cases. This change may affect work authorization, employment verification, and workforce stability. Employers and HR teams should review impacted employees and update compliance procedures.
Older posts
Newer posts