IRS Filing Information

IRS Filing Requirements for Local Clubs

Civitan clubs, as tax exempt organizations, must annually file Form 990, Return of Organization Exempt From Income Tax, or Form 990-EZ, Short Form Return of Organization Exempt From Income Tax, or (beginning in the 2007-08 Civitan fiscal year) the newly created Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations not Required To File Form 990 or 990-EZ.

For important filing information, including guidance on which form to file or what to do if you cannot find your EIN number, please review the following documents:

Notice: Important Change to Nonprofit Reinstatement Guidelines by the IRS

Have you received notice that your club’s nonprofit status has been revoked?

Civitan clubs in the United States are classified as 501(c)4 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.

On January 2, 2014, the IRS published NEW reinstatement guidelines. If your club has had your tax-exempt status revoked, please read this new information carefully. The new Revenue Procedure 2014-11 explains how to apply for reinstatement. This modifies and supersedes previous guidance, and is effective for all reinstatement applications submitted AFTER January 2, 2014.

The IRS has also published an explanation and summary of this procedure.

This ONLY affects Civitan clubs in the United States who have had their tax-exempt status revoked by the IRS AND have not filed their reinstatement forms before January 2, 2014. This is a small number of clubs. If your club has NOT received notice of revocation, or if you filed your reinstatement forms BEFORE January 2, 2014, this change does not concern you.

Civitan clubs that have received notice from the IRS regarding failure to file an annual return, OR that are listed on the Auto-Revocation List of the IRS available here must follow these new guidelines.

If you have any questions about IRS filing information, contact Civitan International’s Director of Development and Corporate Counsel, Keith Sheffield, at Civitan International Headquarters (1-800-CIVITAN, ext. 105) or via email at sheff@civitan.org.