How to File Indiana Form NP-20R: Deadlines, INTIME Steps, and Penalties

Indiana Form NP-20R, the nonprofit organization’s report, is filed once every five years through the INTIME portal to keep your Indiana tax-exempt status active. Your due date is May 15 of the year assigned to your organization based on the last two digits of your Federal Employer Identification Number. There is no fee, and paper filing is not available.¹

When Your NP-20R Is Due

Indiana staggered the five-year cycle across four groups by FEIN. Every filing falls on May 15, regardless of your fiscal year end.²

FEIN ending 00–24: filed May 15, 2024; next due May 15, 2029.
FEIN ending 25–49: filed May 15, 2025; next due May 15, 2030.
FEIN ending 50–74: due May 15, 2026.
FEIN ending 75–99: due May 15, 2027.

Organizations without a FEIN follow the same schedule as the 00–24 group. If your nonprofit was formed after 2022, the five-year clock starts from the year it was established, and your assigned due date will appear in your INTIME account.¹

Who Has to File

Any organization recognized under Section 501(a) of the Internal Revenue Code that wants to keep its Indiana tax exemption must file Form NP-20R. Under Indiana Code 6-3-2-2.8, these organizations are exempt from Indiana’s adjusted gross income tax only if they stay registered with the Department of Revenue, and filing NP-20R is what maintains that registration.³

That covers the full range of 501(c) groups operating in Indiana: churches, charities, schools, civic leagues, social clubs, labor unions, and similar entities. If your organization received an Indiana sales tax exemption by filing Form NP-20A, filing NP-20R keeps that exemption alive.⁴ Out-of-state nonprofits with Indiana activities or income should also be registered and on the schedule.

What to Gather Before You File

Have the following ready before you sign in:

Your Federal Employer Identification Number (FEIN).
Your Indiana Taxpayer Identification Number (TID), the ten-digit number issued when your organization registered with the state.
Current mailing address for official correspondence.
Names and titles of your current presiding officers.
A brief description of your exempt purpose.
A copy of your most recent federal Form 990, 990-PF, 990-EZ, or 990-N, which you’ll upload as an attachment.¹

The federal return attachment is the piece that trips people up. NP-20R itself is essentially a cover page that requires an authorized signer, and your Form 990 supplies the financial detail. If you file the 990-N e-Postcard with the IRS, you’ll still need evidence of that filing when you submit NP-20R.

Filing Through INTIME

NP-20R must be filed electronically through INTIME, Indiana’s Taxpayer Information Management Engine, at intime.dor.in.gov.⁵ There is no paper option.

Log in to your organization’s INTIME account, or register a new account using your FEIN and Indiana TID.
Navigate to your nonprofit filing obligations. INTIME will show whether NP-20R is due for the current cycle.
Complete the form fields: officer information, mailing address, exempt purpose, and any other requested details.
Upload your most recent federal Form 990.
Review and submit. Save the confirmation number and timestamped receipt.

There is no filing fee. If your organization is closing, you can mark the NP-20R as your final filing.¹

What Happens If You Miss the Deadline

A missed deadline doesn’t cause immediate revocation. The Department of Revenue will send a notice that you failed to file. If you still haven’t filed within 60 days of that notice, the department will revoke your organization’s tax-exempt status.¹

Once revoked, your organization becomes liable for Indiana’s 4.9 percent corporate adjusted gross income tax and loses its exemption from the state’s 7 percent sales tax. Back taxes may apply for the period the organization operated without valid exempt status, so the longer a revocation stands, the deeper the exposure.

Getting Exempt Status Back

Reinstatement is possible but not automatic. The Department of Revenue may reinstate your exemption if you demonstrate in writing that the failure to file was due to excusable neglect. Simply forgetting or not knowing about the requirement may not qualify; you’ll need to explain why it happened and what you’ve changed to keep it from happening again.⁶

If your organization was also administratively dissolved as a domestic corporation, the Department of Revenue uses Form AD-19 (Affidavit for Reinstatement of Domestic Corporation) to confirm all taxes have been paid, which then allows the Secretary of State to reinstate the entity.⁷

State reinstatement and federal reinstatement are separate. If the IRS also revoked your federal exemption for failing to file Form 990 for three consecutive years, you’ll need to reapply with the IRS on Form 1023 or 1024 and pay the user fee.

One Thing NP-20R Does Not Cover

Filing NP-20R keeps your exempt status active, but it doesn’t shelter income from activities unrelated to your exempt purpose. Any income subject to federal unrelated business income tax is also subject to Indiana’s adjusted gross income tax under Indiana Code 6-3-2-2.8.³ Nonprofits with $100,000 or more in sales from unrelated activities must also file Form IT-20NP and may need to collect and remit Indiana sales tax on those transactions.⁴ IT-20NP is a separate filing with its own deadlines; NP-20R does not satisfy it.

1
Indiana Department of Revenue. Nonprofit Organization Tax Guide
2
Indiana Department of Revenue. Changes for Nonprofits
3
Indiana General Assembly. Indiana Code 6-3-2-2.8 – Exemption Nonprofit Entities
4
Indiana Department of Revenue. Nonprofit Tax Forms
5
Indiana Department of Revenue. INTIME
6
Indiana Department of Revenue. Income Tax Information Bulletin 17 – Taxation and Filing Requirements of Nonprofit Organizations
7
Indiana Department of Revenue. Affidavit for Reinstatement of Domestic Corporation