Auditing less than $750,000

Welcome to the LESS THAN $750,000 page

You should be on this page only if your organization’s Total Federal Expenditures from All Federal Funding Sources is less than $750,000.

Click here to return to the previous page if your organization’s Total Federal Expenditures from All Federal Funding Sources is $750,000 or more.

Step 2

In addition to the SOFGF form completed in Step 1, please submit the following documents:

1. Form 990
One copy of your IRS Form 990 for your fiscal or calendar year ending between July 1, 2016 and June 30, 2017. 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. You must submit this form to DHCD within five business days of submission to the IRS. 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 to DHCD.

2. IRS Form 8868 extension request, if applicable
If you have submitted an extension request (IRS Form 8868), you must submit a copy of that request to DHCD within five business days of submission to the IRS.

As of 2017, the extension is an automatic six (6) months, rather than the previous three (3) month automatic extension and three (3) month additional extension.

To see complete City and Federal submission requirements and deadlines for IRS Forms 990 and 8868, click here.

In addition, 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 that a copy of that report be submitted to the DHCD Audit Department. To see Federal, City and Commonwealth of Pennsylvania submission requirements for audit reports for organizations whose Total Federal Expenditures from All Federal Funding Sources is less than $750,000, click here.

Summary
If your organization’s Total Federal Expenditures from All Federal Funding Sources is less than $750,000, and you have submitted a SOFGF, an IRS Form 990 (including electronic submission to IRS, if applicable, and any IRS Form 8868s, as applicable), and an audit report (if applicable), congratulations! You have completed DHCD’s Audit arrangements process.

To see the summary of submission requirements and deadlines for each form, click here.