All US chapters, regardless of the amount of their gross receipts (income), will submit one of the Form 990 variations (990, 990EZ or 990-N e-postcard). Chapters that fail to file for 3 consecutive years will automatically lose their tax-exempt status.
To aid chapters in preparing for filing IRS 990, please sign in to the All Chapter Officers workgroup to review:
If you are currently a U.S. chapter, you will need:
- To file one of variations of the Federal IRS form 990 by 15 November.
- The Chapter Employer Identification Number (EIN)
- The chapter address. To change this address, contact the IRS directly.
- Exempt Status - 501(c)(3)
- Group Exemption # - 1288
- Printable list of Form 990 requirements and needs (Sign in to the All Chapter Officers workgroup)
- IRS Non-Profit site
Frequently Asked Questions about Form 990
1. Does a CPA have to complete this form for our chapter?
No. The majority of chapters will need to complete the form 990-N postcard which is basic information about the chapter and very easy to complete.
2. Which form do I have to complete?
- If the chapter's annual receipts are equal to or greater than US $200,000 for the fiscal year (1 July - 30 June)
- If the chapter's assets equal to or greater than US $500,000 at the end of the fiscal year (1 July - 30 June)
- If the chapter's annual receipts are less than US $200,000 for the fiscal year (1 July - 30 June)
- If the chapter's assets are less than US $500,000 at the end of the fiscal year (1 July - 30 June)
- If the chapter's gross receipts are less than $50,000 for the fiscal year (1 July - 30 June)
3. What is considered revenue or receipts?
Revenue is money received into the chapter during that fiscal year. For example: membership fees, interest received on any accounts and money received for fundraising projects.
4. What is considered an asset?
Please refer to the IRS page for Charities and Non-profits.
4. When will I receive the Form 990-N postcard form in the mail?
The Form 990-N is filed electronically only; nothing will be sent through the mail.
5. When is the Form 990 due?
Regardless of which type of form your chapter must complete, it is due 15 November every year. If your chapter was chartered and doing business on or before 30 June, then you must complete the 990 form for that fiscal year.
6. What information do I need to fill out the 990-N form?
- Chapter's legal name
- Any other names the chapter uses
- Chapter's mailing address
- Chapter's Web site address (if applicable)
- Chapter's employer identification number (EIN)
- Name and address of a principal officer of the chapter
- Chapter's annual tax period
- A statement that the chapter's annual gross receipts are normally US $50,000 or less.
- If applicable, a statement that your chapter is terminating
7. What is my identification number? Is that the same as our Federal Tax ID number?
Yes, they are the same. If you do not have your chapter's number, contact firstname.lastname@example.org.
8. Is it ok that the link from the IRS website for the 990-N form takes me away from the IRS site?
Yes. The IRS has contracted with Urban Institute to process the 990-N form.
9. How does my EIN fit into the login screen?
Your EIN is nine digits; the dash comes after the first two digits.
If you have further questions regarding the form, please contact headquarters at 888.634.7575 or at email@example.com.