29 U.S.C. § 437 — Time for making reports

(a) This subsection covers labor organizations. A labor organization must file its first, "initial," report — the one required under section 431(a) — within 90 days after the date it first becomes covered by this chapter. (b) This subsection covers other people and entities required to report — those covered by section 431(b), 432, 433(a), the second sentence of 433(b), or section 441. Each of them must file their report within 90 days after the end of each of their fiscal years. There's an exception for the transition period. This law took effect on September 14, 1959. If that date fell in the middle of someone's fiscal year — so they only became subject to the reporting rules partway through that year — they may treat that partial period as if it were their whole fiscal year for purposes of making this first report.