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.
- 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.)
- 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.)