IRS 990 Filling Requirements
Filing Requirements: Filing Requirements
990 FORM: Click to access p4839.pdf
IRS 990 Series Forms and Information: 990 SERIES
Filing Deadline: Form 990 is due on the 15th day of the 5th month following the end of the organization’s taxable year. For organizations on a calendar year, the Form 990 is due on May 15th of the following year.
Annual Electronic Filing Requirement for Exchange Clubs and Districts
Exchange Clubs and Districts 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. If doing so, please send a scanned copy of the Form 990 or 990-EZ to email@example.com.
Any club or district 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 club or district’s tax-exempt status will take place on the filing due date of the third year. The e-Postcard is due on November 15, the day of the fifth month after the close of Exchange’s tax year on June 30.
Filing the e-postcard is simple by accessing the following site: http://www.irs.gov/990n; click on the link in the first paragraph to login and start filing – Form 990-N Electronic Filing system (e-Postcard). When you access the system, you will leave the IRS site and file the e-Postcard with the IRS through its trusted partner, Urban Institute. The form must be completed and filed electronically. There is no paper form. You will need the following items of basic information handy:
1. Tax Identification Number
2. Tax year 7/1/2015 – 6/30/2016
3. Confirmation of annual gross receipts
4. Legal name and address (typically shown as: The National Exchange Club, DBA The Exchange Club of [club name])
5. Name and address of primary officer
6. Website, if any