1. IRS Compliance Reporting And 990 Tax Filing

2. What:
Complete and send the IRS Compliance Form to the National Office and your Region Director. This form does not go to the IRS – only to National and the Director.
File the appropriate form with the IRS. This will most often be the 990-N E-postcard, but check your chapter information to be sure you aren’t required to file another way. Requirements are listed on the Compliance Form.
Send your receipt of filing to the National Office and your Region Director.

3. Why:
These filings are required to keep your chapter’s tax exempt status
The tax exempt status of a chapter will be pulled by the IRS at the third consecutive year without a filing

4. When and Who:
The IRS Compliance Forms are due to the National Office by November 1st each year. Remember: this form only goes to National and the Director – not the IRS.
The 990 tax filings are due to the IRS by February 15th each year.
The Chapter President for the filing year is responsible to make sure everything is completed either by completing it herself or delegating it to someone.

5. IRS Compliance Form Due by November 1st
If you don’t know your Chapter’s Federal ID Number, you can call the National Office at to get it.

6. IRS Compliance Form (Continued)
If your chapter had gross income exceeding $50,000 for the immediate preceding 3 tax years (including the year for which the return would to be filed), you can not file an 990-N E-postcard. You must file the 990 or 990EZ paper forms with the IRS.

7. IRS Compliance Form (Continued)
If your chapter had unrelated business income exceeding $1,000, you can not file an 990-N E-postcard. You must file the 990-T paper form with the IRS. Refer to page 16 of the Treasurer’s Handbook.

8. IRS Compliance Form (Continued)
If your chapter had gross income of less than $50,000, you can file the 990-N E-postcard with the IRS.
All of these forms do not get filed, only the one that pertains to your chapter’s situation. This will almost always be the 990-N E-postcard.

9. 990 Paper Filing Due by February 15th
990 form and instructions can be found by clicking below:
990:
Instructions:
Due by February 15th
Suggestion: Consult an Accountant or have them complete and file this form.

10. 990EZ Paper Filing Due by February 15th
990EZ form and instructions can be found by clicking below:
990EZ:
Instructions:
Due by February 15th
Suggestion: Consult an Accountant or have them complete and file this form.

11. 990-T form can be found by clicking below:
990-T Paper Filing
990-T form can be found by clicking below:
990-T Form:
Instructions:
Due by February 15th
Suggestion: Consult an Accountant or have them complete and file this form.

12. 990-N E-Postcard Filing
To complete the 990-N E-Postcard, you will need the following items:
Employer identification number (EIN), also known as a Taxpayer Identification Number (TIN)
Tax year (10/01/____ - 09/30/____)
Legal name and mailing address
Any other names the organization uses
Name and address of a principal officer (Chapter President of the year being filed)
Website address if the organization has one
Confirmation that the organization’s annual gross receipts are normally $50,000 or less
If applicable, a statement that the organization has terminated or is terminating (going out of business)

13. 990-N E-Postcard Filing Access this site by clicking below:
Form 990-N Electronic Filing System (e-postcard)
Due by February 15th
The tax year was the first year to file on this website so all chapters* should have a user name and password. Check with the previous Chapter President and/or Treasurer.
*Newly chartered chapters will need to create an account.

14. 990-N E-Postcard Filing Receipt
Make sure to print a copy of the confirmation that it has been filed.
Send this receipt to the National Office and your Region Director.

15. National Treasurer or the National Office.
Questions
If you have any questions or need any assistance, please contact your Region Director,
National Treasurer or the National Office.