Telephone: 877-829-5500
To find your non-profit status (active, suspended, etc.) for the Federal Government, call this number. Ask for the status of your organization; you will be asked for the name and also the corporate number, if you have it.

Federal Internal Revenue Service
Telephone: (800) 829-1040

Important IRS Information:

Form 990-N (e-Postcard)

The IRS recently announced that e-Postcard (Form 990-N) filing is now available on http://www.irs.gov. This filing is for small tax-exempt organizations whose gross receipts are normally $25,000 or less.

The first e-Postcards are due in 2008 for tax years ending on or after December 31, 2007. The e-Postcard is due every year by the 15th day of the 5th month after the close of your tax year. For example, if your tax year ended on December 31, 2007, the e-Postcard is due May 15, 2008. Please be aware that the new law provides that organizations that do not file Form 990-N for three consecutive years will lose their tax-exempt status. It is also important to note that your chapter cannot file the e-Postcard until after your tax year ends. For more information about this filing, please go to the IRS Web site under the Charities & Non-Profit area or go here: http://www.irs.gov/charities/article/0,,id=169250,00.html


Form 990

On April 7, 2008, the IRS released for public comment draft instructions to be used to complete the 2008 Form 990, Return of Organization Exempt From Income Tax, the form filed by public charities and other tax-exempt organizations. The 2008 Form 990 is effective for the 2008 tax year (returns filed in 2009). Special transition rules will allow many small organizations to file a Form 990-EZ instead of the new Form 990 for 2008 and 2009 tax years. The draft instructions, the 2008 Form 990 and a summary of the special transition rules for 2008 and 2009 tax years are available on the IRS Web site at http://www.irs.gov/eo.

The 2008 Form 990 is based on three guiding principles:

    * Enhancing transparency to provide the IRS and the public with a realistic picture of the organization
    * Promoting compliance by accurately reflecting the organization's operations so the IRS may efficiently assess the risk of noncompliance
    * Minimizing the burden on filing organizations

The new instructions for Form 990 will play a key role in furthering these principles. The draft instructions incorporate a number of new tools, examples and comprehensive line-by-line instructions to promote uniform reporting and help filing organizations report accurate and complete information.

An Example of an IRS Letter of Determination