IRS 990-N (e-postcard) filing instructions
Recently you may have received a letter from the IRS entitled “2008 or 2009 Annual Electronic Notice Filing Requirement.” All chapters should have received this notice if you did not file an IRS Form 990 return for calendar year 2006.
In the past, if your gross receipts were less than $25,000 at the close of a calendar year you were not required to file a Form 990 with the IRS. However, legislation has changed as a result of the IRS Pension Protection Act of 2006, and you are now required to file an annual electronic Form 990-N (e-Postcard) for the tax periods beginning January 2007 if your gross receipts were less than $25,000. The Pension Protection Act of 2006 added this filing requirement to ensure that the IRS and potential donors have current information about your organization. Note: this is not a financial report.
The law has not changed for chapters whose gross receipts for calendar year 2007 were more than $25,000. You are not eligible to file the Form 990-N (e-Postcard), and you must continue to file the IRS Form 990 or 990-EZ.
An organization's gross receipts are considered to be $25,000 or less if the organization:
· Has been in existence for 1 year or less and received, or donors have pledged to give, $37,500 or less during the organization's first tax year;
· Has been in existence between 1 and 3 years and averaged $30,000 or less in gross receipts during each of its first two (2) tax years; or
· Is at least three (3) years old and averaged $25,000 or less in gross receipts for the immediate preceding three (3) tax years (including the year for which calculations are being made).
You will need the following information to complete the IRS Form 990-N (e-Postcard) return:
ü Your chapter’s EIN number
ü Chapter mailing address
ü Name and address of a principal officer (i.e. president or treasurer)
ü Chapter web site if you have one
ü Confirmation that your gross receipts are less than $25,000
Once you have gathered this information, complete the following steps:
1. Go to the internet and access http://www.irs.gov/charities/index.html
2. Select - Annual Electronic Filing Requirements for Small Exempt Organizations---Form 990-N (e-Postcard)
3. In the "How to File" box click the link http://epostcard.form990.org
4. Then click the box with "Leave IRS website"
5. Select “Step 1: Register as a New User”
6. Read the information and click “Next”
7. Type in your nine digit Employer Identification Number (EIN) and click “Next” (Please Note the Statement stating that If you are a subordinate organization, be sure to enter your own EIN. Do not enter the EIN of your parent organization or another subordinate organization). This a requirement for all Chapters.
8. The next page will show the name of the Organization - NATIONAL STEERING COMM OF THE ASSOC FOR THE IMPRVMT OF MINORITS IN IRS
9. Create a password and type in your First and Last Name, email address and a daytime phone number
10. Click “Next”...... Wait for your login information to be emailed to you (takes a couple minutes).
11. Close Internet Explorer Browser.
12. Access the link in the email and click on it. It will open up your Internet Explorer Browser.
13. Type in your password that you created and click “Next”.
14. Select the tab “Create your Form 990-N (e-Postcard) Now”
15. Field A should show “1/1/2009 and ending 12/31/2009”
16. Field B - answer “No” in the first box if you’re still an active chapter
17. Field B - answer “Yes” in the second box if your gross receipts for 2007 were less than $25,000. (Note: if your receipts were greater than $25,000 you can not use this form)
18. Field C - Line 1and Line 2 - “NATIONAL STEERING COMM OF THE ASSOC FOR THE IMPRVMT OF MINORITS IN IRS” should appear.
19. Field D - Your EIN should appear
20. Click “Next Page”
21. For items 22 – 24 see information below as a guide for the requested information.
22. For item C - “DBA name” enter your Chapter’s Name, then complete the address information
23. The address and principal officer information is self explanatory
24. Lastly, click the “Submit Filing to IRS”. A confirmation page will appear.
25. Please print the Confirmation Page for your records as proof of filing and submit a copy to your Regional Vice President or Regional Representative via email.
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Electronic Notice - Form 990-N (e-Postcard)
Organization Address and Principal Officer Information
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C / Organization's legal name – Line 1
Organization's legal name – Line 2
C / Organization's legal name: / NATIONAL STEERING COMM OF THE ASSOC FOR THE IMPRVMT OF MINORITS IN IRS
C / If your organization conducts business using another name (dba), enter other name:
DBA name
DBA name - continued
C / In Care of Name
C / Organization's mailing address:
Country
Number and street (or PO Box) - Line 1
Number and street (or PO Box) - Line 2
City or town
State
Zip code
E / Organization's website address, if applicable
F / Principal Officer:
Type of name
Name
Business Name - Line 2
Country
Number and street (or PO Box) - Line 1
Number and street (or PO Box) - Line 2
City or town
State
Zip code
Click the image next to any field for help/instructions.
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