The IRS Form 8868 is used by exempt organizations to apply for an automatic 6-month extension of time to file their annual tax return. IRS requires no explanation of the extension on Form 8868.
File Form 8868 by the due date of the original tax return for which you are requesting an extension. For instance, an extension on the filing date for Forms 990, 990-EZ, 990-PF must be filed by the 15th day of the 5th month after the organization's fiscal tax year ends.
As a relief to the COVID-19 pandemic, the IRS has extended the tax filing deadline for the form 990 series to 15 July 2020, if the 15th day of the 5th month after the tax-exempt organization's fiscal year ends falls between Apr 1, 2020, and July 14, 2020.