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Professional Chapters and Regions Must File Tax Returns by May 15

Thursday, March 14, 2013   (0 Comments)
Posted by: Paul Ziems, Association Treasurer
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Annual Electronic Filing Requirement for Small Exempt Organizations — Form 990-N (e-Postcard)

AITP Professional Chapters and Region whose annual gross receipts are normally $50,000 or less are required to electronically submit Form 990-N, also known as the e-Postcard, unless they choose to file a complete Form 990 or Form 990-EZ instead. Professional Chapters and Regions with gross receipts over $50,000 must file the appropriate tax forms (see below).


Chapters/Regions will lose their tax exempt status if they do not file tax returns

If you do not file your e-Postcard on time, the IRS will send you a reminder notice. There is no penalty assessment for late filing the e-Postcard, but an organization that fails to file required e-Postcards (or information returns – Forms 990 or 990-EZ) for three consecutive years will automatically lose its tax-exempt status. The revocation of the organization's tax-exempt status will not take place until the filing due date of the third year.


Due Date of the e-Postcard

The e-Postcard is due every year by the 15th day of the 5th month after the close of your tax year. Since all AITP chapters' tax year ended on December 31,tax filings are due May 15. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. You cannot file the e-Postcard until after your tax year ends.

How to File

Click this link to the IRS to learn about using the e-postcard to file your tax returns: http://www.irs.gov/Charities-&-Non-Profits/Annual-Electronic-Filing-Requirement-for-Small-Exempt-Organizations--Form-990-N-(e-Postcard). When you access the system, you will leave the IRS site and file the e-Postcard with the IRS through their trusted partner, Urban Institute. The form must be completed and filed electronically.


Information You Will Need To File the e-Postcard

The e-Postcard is easy to complete. All you need is eight items of basic information about your organization.

One of those pieces of information is your chapter's/region's EIN (Employer Identification Number), also known as TIN (Tax Identification Number). Most chapters and regions acquired an EIN by filing a Form SS-4 prior to requesting tax-exemption.

If you do not know your EIN, you may be able to find it on your chapter's/region's bank statement. If you still cannot find your EIN you can ask the IRS to search for it by calling the Business & Specialty Tax Line at (800) 829-4933. Click here for more details.

Another way to find your EIN is to look up previous e-postcards from your chapter:

  1. Go to: Exempt Organizations Select Check.
  2. Click on the ”Exempt Organizations Select Check Tool”.
  3. Click the button for "Have Filed Form 990-N (e-Postcard)”
  4. Search for your chapter. E.g. Fill in "AITP” in the name field and fill in your chapter’s city and state.
  5. Click on Search.


Who Must File

All AITP Professional Chapter and Regions must file tax returns. AITP does not file a group tax return which means that each chapter and region is individually responsible for filing their own tax returns.

Professional Chapters and Regions with gross receipts that are normally $50,000 or less must file the e-Postcard.

Chapters or Regions with $50,000 or more in gross revenue will still need to file the appropriate tax forms. (See IRS instructions for Form 990: http://www.irs.gov/pub/irs-pdf/i990.pdf).

 

Student chapters should work with their school to determine what tax filing rules apply to them.

If you have questions or would like to discuss the e-postcard further, please contact AITP Headquarters at (800) 224-9371.


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