An organization that normally has $50,000 or more in gross receipts must file an exempt organization information return Form 990, Return of Organization Exempt from Income Tax (a church is exempt from filing Form 990). This return is due on the 15th day of the 5th month after the end of the fiscal year. The due date may be extended for three months, without showing cause, by filing Form 8868 before the due date. An additional three-month extension may be requested on Form 8868 if the organization shows reasonable cause why the return cannot be filed by the extended due date.