IRS 990 Information

The IRS Form 990 is an annual information return that organizations claiming federal tax-exempt status must file every year. 

All CSI Chapters and Regions must file an annual information return with the IRS via a Form 990 or a Form 990-N/e-Postcard.

This page includes more information about filing your Form 990 with the IRS, which are due no later than November 15 of each year for most chapters and regions.

Please note that this information is intended to guide chapter or region leaders who make annual IRS filings on behalf of their organizations. Questions regarding the chapter or region’s tax status should be directed to a qualified accounting or legal professional.



IRS Form 990-N/E-Postcard FAQs

Council of Nonprofits Tax Tools

Chapter Tax Reporting FAQs

Check Past Form 990 Filings

Completing Form 990

The Form 990 must be filed with the IRS on the 15th day of the 5th month after the close of its fiscal year.

Typically, a chapter or region's fiscal year follows CSI’s fiscal year which is July 1 to June 30.  If so, the IRS filing is due by November 15. Log in to the IRS website to verify the fiscal year timeline for your chapter or region.

There are two versions of the Form 990. Which one you complete depends on the chapter or region's gross annual receipts. 

Less than $50K

Chapters or Regions with gross receipts that are $50,000 or less must file the IRS form 990-N, known as the "e-postcard:"

The form 990-N is very easy to complete. Only eight items of basic organization information are required:

  • Chapter Name
  • Chapter Mailing Address
  • Chapter Website (if available)
  • Chapter EIN Number (e., the chapter or region’s Tax Identification Number)
  • Name of the chapter principal officer and his/her address
  • Chapter’s annual tax period (fiscal year dates)
  • Verification that your chapter’s income is still normally $50,000 or less
  • If applicable, a statement that the organization has terminated or is terminating 

 

More than $50K

If the chapter’s or region’s gross income during the fiscal year is more than $50,000, then the IRS Form 990 (Return of Organization Exempt from Income Tax) is required. Form 990-N/E-postcard will not satisfy this filing requirement.


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Filing with the IRS is always free

The IRS does not charge a filing fee for any reporting form, nor does it send reminders by email in advance of your filing deadline date. If your chapter or region paid to file (versus paying for services while working with an accounting professional), then be aware that it may have been a victim of a scam.  Ensure that the credit card company and/or bank accounts have not been compromised.

Frequently Asked Questions

Does the IRS Charge a fee to file?

The IRS does not charge a filing fee for any reporting form, nor does it send reminders by email in advance of your filing deadline date. If your chapter or region paid to file (versus paying for services while working with an accounting professional), then be aware that it may have been a victim of a scam.  Ensure that the credit card company and/or bank accounts have not been compromised.


What Happens If a Chapter or Region Fails to File?

If a chapter or regions fails to file the 990 on time, there can be penalties for late filing and income tax liability.

A Form 8868 can be used to request an automatic 6-month extension of time to file for any chapter using a 990 form. The 990-N/E-postcard due date cannot be extended, but there is no penalty for submitting it late.

If an organization fails to file for three years in a row, its tax-exempt status will be automatically revoked.  Learn more here.

The IRS publishes the list of organizations whose tax-exempt status was automatically revoked because of failure to file a required Form 990, 990-EZ, 990-PF or Form 990-N for three consecutive years.

What happens if the chapter loses tax-exempt status?

Organizations that lose their tax -exempt status may be required to pay corporate income tax. Read about what to do if your nonprofit’s status has been revoked.