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Employer Identification Number (EIN)
The Internal Revenue Service (IRS) requires that ALL of the ACJA/LAE
chapters file for an Employment Identification Number (EIN).
Chapters will need this number if they intend to open a checking
account, have fund raisers, etc. All chapters need an EIN
number even if they ARE NOT going to open a bank account, etc.
All ACJA/LAE chapters are included under the National's Group
Exemption Number, however, all chapters have to obtain their own EIN
number.
Chapters should file for the EIN number just as soon as they receive
their Charter. The National Office cannot file for the EIN
number because it has to be obtained by a chapter officer or
advisor. A completed SS-4 Form and instructions on how to
obtain the chapter's EIN number are included with the
chartering materials. Once the EIN number is received,
chapters are required to email the number to the National Office.
Within ten (10) days, the chapter will receive a copy of their EIN
number from the IRS by mail. Chapters are required to mail or
fax a copy of the notice to the National Office for the chapter
files.
e-Postcard
Beginning in 2008, small tax-exempt organizations (including ALL ACJA-LAE chapters) will 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.
Small tax-exempt organizations, whose gross receipts are normally
$25,000 or less, were not required to file Form 990, Return of
Organization Exempt from Income Tax, or Form 990-EZ, Short
Form Return of Organization Exempt from Income Tax.
With the enactment of the Pension Protection
Act (PPA) of 2006, these small tax-exempt organizations, including ALL chapters, will be required to electronically
submit Form 990-N, also known as the e-Postcard, with the IRS
annually for tax periods beginning after December 31, 2006.
Chapters will need their EIN number to file the e-Postcard.
The e-Postcard requires chapters to provide basic information
such as their Employer Identification Number (EIN), Name or
Organization, Chapter Name and
Address, Website Address, if applicable, Name and Address of a
Principal Officer/Advisor of the Chapter, and a statement that the chapter's
annual gross receipts are still $25,000 or less.
How to Submit the e-Postcard
Chapters MUST submit the e-Postcard electronically (see link below). There will
be no paper form. Chapters should use a tax period
beginning January 1 and ending December 31 of each year. The
first e-Postcard is due May 15, 2008 for the 2007 year.
Consequences of NOT Filing the
e-Postcard
The Pension Protection Act (PPA) requires the IRS to "revoke" the
tax-exempt status of any chapter that fails to meet its annual
filing requirement for three consecutive years. Therefore, any
chapter that does not file the e-Postcard (or the required 990 Form
if a chapter makes in excess of $25,000 during the year) will have
their tax-exempt status revoked as of the filing due date of the
third year.
If a chapter has their tax-exempt status revoked, the chapter must
apply (or reapply) for tax-exempt status and pay the appropriate
user fee to have its tax-exempt status reinstated for failing to
file the e-Postcard.
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