All Chapters Must File with the IRS

Each Chapter and Alumni Association must file a 990-N also known as the e-Postcard if your chapter’s or alumni association’s gross receipts (dues, fundraisers, etc.) are under $25,000.  Previously tax exempt organizations whose revenue was below $25,000 did not have to file a return with the IRS.  For the tax year that ended December 2007 all chapters must file the e-Postcard by the 15^th day of the 5 month from your year-end if your revenue was below $25,000.  If your revenue is greater then $25,000 you still need to file the 990 or 990EZ as you have had to do in the past.  

Your chapter may have recently received (or you may in the near future) a notice from the Internal Revenue Service (IRS) regarding your responsibility in filing an annual report.  This is the e-Postcard they were referring to in the letter. These are very simple yet very important and should have minimal impact on your chapter’s day-to-day operations; however, you will have to act in a timely manner.  You can not file before your tax year ends.  The e-Postcard needs to be filed by an officer of the chapter or association.

To file the e-Postcard you will need the following information:

Employer identification number (EIN), also known as a Taxpayer Identification Number (TIN).

• Tax year*

• Legal name and mailing address

• Any other names the organization uses

• Name and address of a principal officer

• Web site address if the chapter/association has one  

• Confirmation that your annual gross receipts are normally $25,000 or less

 

The IRS website with this information can be found at http://www.irs.gov/charities/article/0,,id=169250,00.html

If you have any questions you can contact the National Office at (816) 373-8667. 

* If you do not know your chapter's fiscal year you need to call the IRS at 877 829-5500.

 

*All chapters fall under the National Fraternity’s 501(c)(3) non-profit status granted by the IRS.

**Each chapter must have their own EIN.  The National Fraternity also keeps track of each chapter’s EIN.  If you don’t know your number you can find it on your Charter Reaffirmation form or by calling the National Office.  Your EIN is similar to what a Social Security number is to a U.S. citizen and should be safe guarded in a similar manner.