Contribution deadline for non-profits

[Guest bmurphy]

By what date does a not-for-profit organization have to make employer contributions to a SEP or SIMPLE?

[Gary Lesser]

If an entity is tax exempt, it has until the due date of its Form 990 (generally, the 15th day of the fifth month following the close of its accounting period) to establish a SEP (but not a SARSEP) arrangement. Contributions made before the Form 990 due date can generally be treated as made for the prior year to either a SEP or SIMPLE IRA.