Each year, all chapters or alumni associations with an Alpha Phi Omega subordinate EIN must file a 990-N also known as the e-Postcard. Chapters that conduct activities under the college or university EIN are not required to file separately from the school. It is the responsibility of the chapter to notify the National Office with a letter on letterhead from the institution that the chapter falls under the institution EIN and is, therefore, not required to have a subordinate EIN.
Chapters with the subordinate EIN must file the e- Postcard by the 15th day of the 5th month from the chapter's year end if the chapter has gross receipts less than $50,000. You can locate your chapters year end date on the Dashboard menu of the Officer Portal. Note: If you try to e-file before the year end the form will be rejected by the IRS.
According to IRS regulations, if there is a failure to file the 990-N (or 990, or 990 EZ) for 3 consecutive years, the IRS will not recognize the chapter or alumni association as active under the group exemption. If the chapter loses active status with the IRS the chapter will then be required to pay a fine ranging from $300-$800 and complete a 30 page application for 501(c)(3) recognition. There is no quick fix once non-profit status is lost with the IRS.
The e-Postcard needs to be filed by an elected officer of the chapter/alumni association.
You will need the following information:
- Employer identification number (EIN), also known as a Taxpayer Identification Number (TIN). (This number can be found on the Dashboard of the Officer Portal)
- Tax year
- Legal name and mailing address
- Any other names the organization uses
- Name and address of a principal officer
- Website address if the organization has one
- Confirmation that the organization's annual gross receipts are normally $50,000 or less
If you believe you need to file, but haven't received a reminder, visit file990.org and create a free account. Filing the return should be an easy process - simply follow the step-by-step instructions. Please note: you will need to provide the chapter EIN.
The Fraternity has paid the file990.org user fees for all APO chapters. Should you receive a "balance due" notice when you file, use the discount code "APOFILING" and the balance due will then be $0.
If the chapter has failed to file prior years file990.org will allow an officer to file multiple years at one time in order to get the chapter compliant with the IRS requirements. Once the filing is complete, forward a copy of the IRS acceptance receipt to firstname.lastname@example.org so the receipt can be attached to the chapter record as proof of filing each year.