Your Club and IRS 990 Filings Annual IRS Form 990 Filing Requirements Each Civitan Club and District is required to file a Form 990 by the 15 th day of the fifth month after fiscal ID: 773907
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Your Club andIRS 990 Filings
Annual IRS Form 990 Filing Requirements Each Civitan Club and District is required to file a Form 990 by the 15 th day of the fifth month after fiscal year-end This date is February 15 th for clubs with Year End of September 30 Gross receipts less than $50,000 file Form 990-N (e-Postcard) online Gross receipts between $50,000 - $200,000 file Form 990-EZ Gross receipts exceeding $200,000 file Form 990 Most clubs will file the online 990-N e-Postcard (instructions to follow). However, if your club’s annual gross receipts are at least $50,000, you should consult with a local CPA or financial professional.
Information Needed to File 990-N e-Postcard The individual Club’s or District’s EIN ( not Civitan International’s EIN) Tax Year End date (Sept 30 th of the previous year) Legal name and mailing address of club Legal name for your club or district will most likely be Civitan International Don’t change the legal name online or website will reject the filing Name and address of principal officer (typically the treasurer) Website address of club (if applicable) Confirmation that your organization’s annual gross receipts are less than $50,000 Gross receipts = money in the door (before any expenses) Confirmation that the club has not terminated operations
The tax return year for your filing should coincide with the beginning of your fiscal year. For example, for fiscal year 10/1/19 to 9/30/20, the tax return you will file for that year is the 2019 form. Each club has its own EIN. If you do not know your club’s EIN, you may email Mary Luck at mary@civitan.org to request it. Most clubs are listed as Civitan International with the IRS (subordinates under the parent (CI). If so, don’t try to change the name to your club’s name as it will cause an error upon submission. Clubs should never apply for a new EIN. Clubs are prohibited from using Civitan International’s EIN for tax filings. 990 Filing Tips
Consequences of failure to make timely 990 Filings Penalties and Revocation of Tax-Exempt Status are a possible result of late filings Large organizations that file late can incur penalties of $20 per day, with maximum limits depending on gross receipts Possible penalty abatement if you can prove reasonable cause for lateness Smaller organizations that file 990-N e-Postcard: No monetary penalty if you miss 1 or 2 filings, but the IRS will automatically revoke tax-exempt status for failure to file for 3 consecutive years Possible reinstatement if you show reasonable cause (e.g. illness of treasurer) Process for requesting reinstatement can be costly (legal research/IRS fees) Usually reinstatement is retroactive to the revoke date, so no tax exposure If you receive a revocation letter from the IRS, email a copy to Mary Luck at mary@civitan.org as soon as possible.
Walk-through of 990-N Filing
Walk-through of 990-N Filing (Continued)
Select the EII N you wish to fill e for from the drop down menu. Once you have selected the EII N, sell ectCONTINUE.Select EINHome ISecunty Profile I toqoutconfirmation Pease selec t the EIN for which you want to file for _ ! E - l - . - · . . . . · -- _ - · · ....... . ............ ............. .......... ....... ......... . .......... ._ ........... ... ........ v ... , . ....- -= = = = ---- · .□l < MANAGE E-POSTCARD PROFILE CONTINUE >
For most clubs, “Organization’s legal name” field will be pre-populated as “Civitan International”. If so, do not try to change this. Leave DBA Name blank, as entering the club name here can result in error.
Civitan International Convention 2018 2 steps on this screen: In addition to printing this final submission screen, be sure to click on the blue “Print” link to view and print the tax form submission
Final Step
Do you know if your club or district is up to date on 990 filings? Your club should maintain a permanent file of tax return documents which is passed along to successor treasurers. If your club does not have a file or if you do not know whether your filings are up to date, continue on to find instructions for obtaining past tax returns.
How can I determine if my club or district has filed a 990-N e-Postcard?You can visit the IRS Tax-Exempt Organization Search (EOS) page https://apps.irs.gov/app/eos/ Search either by EIN Completed 990-N filings will be listed for your club or district You can view and print 990-N tax return info If your club has been revoked, it will be reflected here with a revocation date. 990-EZ and Form 990 filings may not be listed on the EOS site. You should be able to find these elsewhere (Guidestar, Charity Navigator, e.g.)
990 Questions and Tax-Exempt Assistance Contact Mary Luck at mary@civitan.org if: You need 990 assistance or you have questions not addressed in this presentation Your club receives a revocation letter from the IRSYou have questions about your EIN or your club’s tax-exempt statusIf Mary is out of the office and your question cannot wait, you may contact Laura Sappington at laura@civitan.org.