Auditing process: Less than $750,000

Use this page if your organization’s total federal expenditures from all federal funding sources is less than $750,000.

Overview

All organizations must submit:

Some organizations must submit:

  • An IRS Form 8868 (Extension Request).
  • A copy of your audit report.

Submitting your IRS Form 990 and Form 8868

You must submit one copy of your IRS Form 990 for your fiscal or calendar year ending between July 1, 2018 and June 30, 2019. Your Form 990 must be signed by both an official of your organization and by the preparer or have been electronically submitted to the IRS. See Form 990 submission requirements.

Note that because the IRS deadline is based on each organization’s fiscal or calendar year end date, each organization will have its own deadline for submitting the Form 990 (and Form 8868, if applicable) to DHCD.

If … then you must submit …
You need to file a Form 990 One copy of your Form 990 to DHCD within five days of sending it to the IRS
You need to file a Form 990 AND you want to request an extension
  • One copy of your Form 8868 to DHCD within five days of sending it to the IRS, and
  • One copy of your Form 990 to DHCD within five days of sending it to the IRS
You don’t need to file a Form 990 A statement on letterhead to DHCD

Submitting your audit report

If your organization has opted to have an audit report done or must have an audit report done pursuant to Commonwealth of Pennsylvania statutes, DHCD requests a copy. See audit report submission requirements for sub-recipients that had total federal expenditures of less than $750,000. 

You must submit a copy of your report within two weeks of completion.


How to submit

You can submit your materials electronically to dhcd.auditing@phila.gov. If you’d prefer to submit hard copies, send them to:

DHCD Audit Unit
1234 Market St., 17th Floor
Philadelphia, PA 19107


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