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IRS.gov Website
Publication 598
taxmap/pubs/p598-003.htm#en_us_publink1000267722

Payment of Tax(p3)

rule
taxmap/pubs/p598-003.htm#en_us_publink1000267723

Estimated tax.(p3)

rule
A tax-exempt organization must make estimated tax payments if it expects its tax (unrelated business income tax after certain adjustments) to be $500 or more. Estimated tax payments are generally due by the 15th day of the 4th, 6th, 9th, and 12th months of the tax year. If any due date falls on a Saturday, Sunday, or legal holiday, the payment is due on the next business day.
Any organization that fails to pay the proper estimated tax when due may be charged an underpayment penalty for the period of underpayment. Generally, to avoid the estimated tax penalty, the organization must make estimated tax payments that total 100% of the organization's current tax year liability. However, an organization can base its required estimated tax payments on 100% of the tax shown on its return for the preceding year (unless no tax is shown) if its taxable income for each of the 3 preceding tax years was less than $1 million. If an organization's taxable income for any of those years was $1 million or more, it can base only its first required installment payment on its last year's tax.
All tax-exempt organizations should use Form 990-W (Worksheet), to figure their estimated tax.
taxmap/pubs/p598-003.htm#en_us_publink1000267724

Tax due with Form 990-T.(p3)

rule
Any tax due with Form 990-T must be paid in full when the return is filed, but no later than the date the return is due (determined without extensions).
taxmap/pubs/p598-003.htm#en_us_publink1000267725

Federal Tax Deposits Must be Made by Electronic Funds Transfer(p3)

rule
You must use electronic funds transfer to make all federal deposits (such as deposits of estimated tax, employment tax, and excise tax). Forms 8109 and 8109-B, Federal Tax Deposit Coupon, are no longer in use. Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. EFTPS is a free service provided by the Department of Treasury. Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. To get more information about EFTPS or to enroll in EFTPS, visit www.eftps.gov or call 1-800-555-4477. Additional information about EFTPS is available in Publication 966, The Secure Way to Pay Your Federal Taxes.
taxmap/pubs/p598-003.htm#en_us_publink1000267726

Deposits on business days only.(p3)

rule
If a deposit is required to be made on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. A business day is any day other than a Saturday, Sunday, or legal holiday. For example, if a deposit is required to be made on a Friday and Friday is a legal holiday, the deposit will be considered timely if it is made by the following Monday (if that Monday is a business day). The term "legal holiday" means any legal holiday in the District of Columbia.