Don’t put your federal tax-exempt status at risk!  Be sure to comply with the following to keep your tax-exempt status through AMIBA intact:  

Submit to the IRS by May 15 each year: 

  • your annual informational 990, 990-EZ, or 990-N postcard to the IRS. See chart below* to determine which you need to complete.

Submit to AMIBA by August 1 each year: 

  • a copy of your annual informational 990, 990-EZ or 990-N postcard. Why not do this when you submit it to the IRS?
  • an income/expenses report for the previous full year to AMIBA. For convenience, consider doing this at the same time you send us your 990.
  • any changes in organizational purpose, character or method of operation; any organizational name or address change
  • any change to your group’s operation that may prevent it from continuing in the group or expressed desire to pursue tax-exempt status on your own (we will delete you from our exempt group). Affiliate subsequently will be subject to individual filing requirements.

Be an affiliate in good standing with AMIBA. 

  *All affiliates included in AMIBA’s group exemption or having received recognition as tax-exempt by the IRS are required to file an IRS Form 990 beginning with fiscal year following the initial ruling period. Below are the limits that determine which IRS Form 990 must be filed with the IRS: ver. 12.12 3
If gross receipts are normally $50,000 or less
990-N postcard (to be filed online)
If gross receipts are less than $200,000 and total assets are less than $500,000 at the end of the year Form 990EZ or 990
If gross receipts are greater than or equal to $200,000, or total assets are greater than or equal to $500,000 at the end of the year
Form 990

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