Office of Student Activities

NEW Internal Revenue Service (IRS) Filing Requirements

Beginning in 2008, all student organizations affiliated with a national, tax-exempt organization may be required to file an electronic tax form at the end of each fiscal year. The IRS reserves the right to revoke the tax-exempt status of any organization that fails to meet all filing requirements for three consecutive years.

Who Qualifies

  • Organizations with gross receipts of $25,000 a year or less.
  • Organizations not included as a subordinate in group filing by a national affiliate. (Your national organization may already include you in their annual tax filing.)

Getting Started

  • Contact your national office for details on your tax-exempt status as well as details regarding your inclusion as a subordinate in group filing.
  • Collect all necessary information and paperwork for filing. Details available online at http://www.irs.gov/charities.

How to File

  • Visit the IRS Web site or call the IRS at (877) 829-5500.
  • To directly access the online e-Postcard visit http://epostcard.form990.org.
  • Filing is due the 15th of the 5th month following the end of your organization’s fiscal year (e.g. if your fiscal year ends on June 30, then your Form 990-N is due on November 15.)

What do you want to do?

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Office of Student Activities
McCombs Campus Center,
Suite 340,
1001 E. University Avenue
Georgetown, TX 78626
(512) 863-1345
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