- Each chapter must apply for an Employer Identification Number (EIN), also known as a federal tax identification number (this is a 9 digit number).
- To apply for an EIN, go to www.irs.gov.
- Instructions for completing the form can be found at www.irs.gov/instructions (select SS-4 in html or pdf format).
- There is no charge to apply for an EIN. This is a free service offered by the IRS.
- Once you have been assigned a number, submit the number to the SUNA National Office to be kept on file.
- You will need an EIN to open a chapter checking account, for local business and for requesting industry support in the form of sponsorships and grants.
Tax Exempt Status Filing for tax exempt status is not required. If you are a larger chapter and wish to inquire about this, information can be obtained from www.irs.gov:
- Click on “Other Nonprofit Charities and Non- Profits”
- Click on “Forms and Instructions for Exempt Organizations”
- Click on “Forms”
- Form Name: 1023(Application for Recognition of Exemption Under Section 502 (c) (3) of the Internal Revenue Code
Tax Returns
- Annual gross chapter income of $50,000 or less does not require filing a federal tax return.
- Information on filing can be obtained from https://epostcard.form990.org
e-Postcard (updated December 2016)
- Small tax-exempt organizations (SUNA chapters) with gross incomes of $25,000 or less annually may be required to file an e-Postcard.
- AN EIN number is needed to file.
- Failure to file a required e-postcard for 3 consecutive years automatically results in a loss of tax-exempt status.
- IRS 990-N Filing (ePostcard) ~ NOTE: Follow the instructions below to access (updated December 2016):
- Go to IRS.gov
- Search form 990-N (epostcard)
- Annual Electronic Filing Requirement for Form 990-N
- Click Form 990N Electronic Filing System
- Set up new user name/password
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