Chapter Tax Information
Filing your Chapter’s Form 990 Tax Return – What you need to know
This information is provided as a service to AHMP Chapters and will be updated as new information from the IRS is available.
Small tax-exempt organizations whose gross receipts are normally $25,000 or less are not required to file Form 990 or Form 990-EZ. Beginning in 2008, small tax-exempt organizations that previously were not required to file returns may be required to submit an annual electronic notice, Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations not Required To File Form 990 or 990-EZ. This requirement applies to tax periods beginning after December 31, 2006. See e-Postcard (Form 990-N) for more information about this requirement.
What are my filing responsibilities once I receive/apply for my tax-exempt status?
An organization that normally has $25,000 or more in gross receipts must file an exempt organization information return Form 990, Return of Organization Exempt from Income Tax. This return is due on the 15th day of the 5th month after the end of the fiscal year. The due date may be extended for three months, without showing cause, by filing Form 8868 before the due date; an additional three-month extension may be requested on Form 8868 if the organization shows reasonable cause why the return cannot be filed by the extended due date.
Read more - FAQs about the Annual Reporting Requirements for Exempt Organizations
In general, what public disclosure requirements apply to tax-exempt organizations?
In general, exempt organizations must make available for public inspection certain annual returns and applications for exemption, and must provide copies of such returns and applications to individuals who request them. Copies usually must be provided immediately in the case of in-person requests, and within 30 days in the case of written requests. The tax-exempt organization may charge a reasonable copying fee plus actual postage, if any.
Read more FAQs About the Exempt Organization Public Disclosure Requirements
Read more - FAQs about Operating as an Exempt Organization
