For 2008 and beyond, the IRS is requiring a new level of filing input from "subunits" (in our case, chapters) of non-profit organizations.  Many chapters have already received notices about this new filing requirement.

National Alpha Lambda Delta will file either the Form 990-N on behalf of ALD chapters.  However, to do so, the chapter annual report must be filed. 

The information on the annual report is the information required by the IRS to maintain the 501(c)(3) non-profit status. 

Below is some general information about the 990-N.  Again, if you file your chapter's annual report, you do not need to file form 990-N. 

Why is the IRS requiring this information?

The Pension Protection Act of 2006 added this filing requirement to improve transparency within the non-profit sector.  The information will ensure that donors and the IRS have current information about your organization.

Does my organization have to file Form 990-N if it is a subordinate organization in a group exemption ruling?

If your organization is a subordinate of a parent organization and your organization is included on the parent’s group return, you are not required to file Form 990-N.  The group return satisfies your reporting requirement.  However, if you do not file as part of a group return and your annual gross receipts are normally $25,000 or less, you must file Form 990-N.

What information do I need to provide on the e-Postcard?

The e-Postcard will require you to provide the following information:

• Organization’s legal name,
• Any other names your organization uses,
• Organization’s mailing address,
• Organization’s website address (if applicable),
• Organization’s employer identification number (EIN),
• Name and address of a principal officer of your organization,
• Organization’s annual tax period,
• A statement that your organization’s annual gross receipts are still normally $25,000 or less, and
• If applicable, a statement that your organization is terminating (going out of business)

National Alpha Lambda Delta will file either the Form 990-N or include chapters in the Form 990 return on behalf of ALD chapters.  However, to do so, the chapter annual report must be filed. 

The information on the annual report is the information required by the IRS to maintain the 501(c)(3) non-profit status. 

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Macon, GA  31208-4403
FedEx/UPS:  328 Orange St.
Macon, GA 31201

1-800-9-ALPHA-1
Fax: 478-744-9924
ald@nationalald.org
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