Tax Exempt Filing
To keep your Post non-profit status the 990 must be filed before November every year. A copy should be sent to the Department so the Post Report Card can be update.
990 Postcard
To access the Form 990-N
Electronic Filing system:
Sign in/create an account with Login.gov or ID.me: The IRS requires a Login.gov or an ID.me account to submit Form 900-N.
Review the IRS Form 990-N Electronic Filing System (e-Postcard) User Guide (PDF) for step-by-step instructions on how to submit electronic Form 990-N (e-Postcard). Most common problems can be avoided by following the User Guide. IRS 990-N website
No EIN?
If your Post does not have an EIN the first step to being a 501(c)19 is to file for an EIN. Your post should request an employer identification number (EIN), even if it does not have any employees. See Form SS-4, Application for Employer Identification Number, and its instructions to learn how to obtain an EIN. You may obtain an EIN by applying online.
(Make sure you print the “Determination Letter” that will be published on your screen after the application is filled out as the IRS will not mail one.)
Which Form should you file
Which form an organization must file generally depends on its financial activity, as indicated in this chart.
example: Gross receipts normally ≤ $50,000
Can file the 990-N (e-postcard)
(This is how much your Post brings in through all means: bingo, canteen, fundraisers for the entire year.)
Charitable Gaming for Exempt Organizations
Exempt organization often generate income through gaming. This course discusses gaming rules, documentation and possible tax implications.
Download Printable PDF VersionPDF
Can I Deduct My Charitable Contributions?
This course explains what is deductible, which records to keep and how to report contributions.
Download Printable PDF VersionPDF