TAX FILING

Tax Filing
 
To keep your Post non-profit status a 990 must be filed before November of each year. 
 
Which 990 Form should a Post file?
The 990 form a Post must file depends on its financial activity, as indicated below:

     
     
     
     
     



Form Type  Eligibility  Details
990-N (e-Postcard)  Gross receipts normally $50,000 or less per year   Filed electronically only. Very short form.
990-EZ  Gross receipts more than $50,000 but less than $200,000, and assets under $500,000  Shorter version of Full 990 
990 (Full Form) Gross receipts $200,000 or more, or assets $500,000 or more
 Full, detailed filing
 		    
     
     
     
     


Form Type Eligibility Details

d filing.
990-T If the Post has unrelated business income (UBI) over $1,000 Required in addition to other 990 filings.
 
990-N Filing Guide: http://www.irs.gov/pub/irs-pdf/p5248.pdf 
File 990-N online here: http://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard
 
IMPORTANT REMINDERS:
  • Due Date: The 990 is due on the 15th day of the 5th month after the end of the fiscal year 

  • Failure to file for 3 consecutive years results in automatic revocation of tax-exempt status.

  • Posts under the Department’s Group Exemption Number (GEN 1853) must still file their own 990 annually using their unique EIN.
  • Posts that have their own Determination Letter on file with the IRS are NOT included under the Department's Group Exemption. 
 
Charitable Gaming Information
http://www.stayexempt.irs.gov/home/existing-organizations/charitable-gaming-exempt-organizations
http://www.stayexempt.irs.gov/se/files/downloads/CharitableGaming_Print.pdf