IRS Filing Requirements for Local Clubs
In the United States, Civitan clubs, as tax exempt organizations, must annually file with the Internal Revenue Service to maintain nonprofit status as follows:
- If your club’s gross receipts are less than $50,000 you must file Form 990-N (e-Postcard). This form applies to most Civitan Clubs. This form can only be completed online (there is no paper form). For detailed instructions on how to file the 990-N please see the IRS Users Guide . MOST COMMONLY FOUND PROBLEMS CAN BE ADDRESSED BY FOLLOWING THE USER GUIDE.
- Club’s with gross receipts between $50,000 and $200,000 are required to file Form 990-EZ.
- Those with gross receipts greater than $200,000 must file a Form 990.
Have a question about filing your tax returns? Refer to FAQ – INTERNAL REVENUE SERVICE FILING REQUIREMENTS
Have a question about your club’s EIN? Refer to FAQ – EMPLOYER IDENTIFICATION NUMBER (EIN)
For important filing information, including guidance on which form to file or what to do if you cannot find your EIN number, please see the IRS Charities and Non-Profits website. This link will include information related to: 1) how to verify your club’s EIN , (if you do not know your club’s EIN and you are not able to find it per the link, email firstname.lastname@example.org.) 2) filing requirements, 3) how to be reinstated if your club loses tax-exempt status, and 4) other resources for tax-exempt organizations.
- In 2016, the IRS moved the filing site back “in house” (it was previously outsourced), so everyone filing a 990 will need to create a new user account the first time they file after this
- The tax return year for your filing should coincide with the beginning of your tax So, for example, if your fiscal year is 10-1-16 to 9-30-17 (like most clubs), the tax return you will file for that year is the 2016 return.
- Clubs are listed as Civitan International on the IRS When you enter your EIN, do not try to change the name to your club’s name.
- Form 990, 990-EZ and 990-N are due to the IRS within 5 (four and one half) months of the club’s year end. For a September 30 year end, that deadline would be February 15th.
Civitan clubs in the United States are classified as 501c4 civic league / social welfare organizations with the Internal Revenue Service. Failure to file an annual return for three years can result in a revocation of your nonprofit status. Reinstatement of your nonprofit status is possible, if proper procedures are followed.
Civitan International does not maintain records of your club’s IRS history, but you can contact Civitan International’s Finance Department at 1-800-CIVITAN, ext. 107, or via email at LSappington@civitan.org. Also, if you are notified that your club has lost its tax-exempt status for failure to file a return, or if you receive any other correspondence for the IRS regarding your club’s past returns or its exempt status, please contact Laura Sappington as soon as possible.