Chapter Officer's Guide
If you're the treasurer of a local chapter — fraternal organization, alumni association, professional society, service club — the Form 990 is your job, even if nobody told you when you took office. This guide answers the questions chapter officers actually search, in plain English, with every claim cited to IRS.gov.
The 60-second version
Nearly every tax-exempt chapter must file something with the IRS every year — for most local chapters that's the Form 990-N e-Postcard (gross receipts normally $50,000 or less). It's due the 15th day of the 5th month after your fiscal year ends. Your national's group exemption does not automatically file for you. Miss three years in a row and your tax-exempt status is automatically revoked — no warning hearing, no discretion.
Almost certainly yes. Per the IRS, most tax-exempt organizations other than churches are required to file an annual Form 990, 990-EZ, or 990-PF, or submit the Form 990-N electronic notice. That requirement applies across the exemption types chapters actually hold — 501(c)(3) charitable organizations, 501(c)(7) social clubs, and 501(c)(8)/501(c)(10) fraternal societies alike (IRS organization reference chart, Publication 557).
There is no "too small to file" exemption. The 990-N exists precisely for organizations whose annual gross receipts are normally $50,000 or less, and it has no minimum. A chapter that collected $3,000 in dues and spent it on a scholarship still files. The good news: the 990-N is an eight-question electronic postcard that takes minutes — if you know your gross receipts number.
This is the misconception that quietly kills chapter exemptions. Many chapters are subordinates under their national organization's group exemption letter, and officers assume that means national handles the IRS. What the IRS actually says: "If a subordinate organization is not included in a group return, then it must file its own return". Whether the parent files a group return covering you is a bilateral agreement between the parent and its subordinates — and group returns are filed as full Form 990s, not as 990-Ns, so many national organizations simply don't file one.
The practical move: ask your national office, in writing, whether your chapter is included in a group return. If the answer is no, ambiguous, or slow — file your own 990-N. Filing when you were covered costs you a few minutes. Not filing when you weren't covered starts the revocation clock.
And the trap has a second door: if a subordinate's status is auto-revoked, the IRS requires it to apply for reinstatement on its own behalf — the group letter won't bring you back.
| Form | Who files it | Thresholds |
|---|---|---|
| 990-N (e-Postcard) | Most local chapters | Gross receipts normally ≤ $50,000 (averaged ≤ $50,000 over the prior 3 years for established orgs; higher allowances for orgs under 3 years old) |
| 990-EZ | Mid-size chapters | Gross receipts < $200,000 and total assets < $500,000 — both conditions required |
| 990 (full) | Large chapters | Above either 990-EZ threshold |
| 990-PF | Private foundations only | Required regardless of size — not applicable to typical chapters |
Thresholds per IRS 990-N requirements and the 2025 Form 990-EZ instructions, retrieved July 31, 2026.
"Gross receipts" means everything that came in — dues, event tickets, sponsorships, donations — before any expenses. A chapter that ran one big gala can clear $50,000 in receipts while netting almost nothing, which bumps it from the postcard to the 990-EZ. This is why the records question (below) matters more than the form itself.
The 15th day of the 5th month after your fiscal year ends. For a calendar-year chapter, that's May 15. For a July–June program year, it's November 15. Two wrinkles worth knowing:
Miss three consecutive years and your tax-exempt status is automatically revoked — by operation of law under IRC §6033(j), effective the due date of the third missed filing. No hearing, no discretion, no warning beyond the reminders the IRS mails to the address it has on file (which, for a chapter whose treasurer changed twice since anyone updated it, is part of the problem).
What revocation actually costs, per the IRS:
Check where your chapter stands right now — filings, deductibility eligibility, and whether you're on the Auto-Revocation List — in the IRS Tax Exempt Organization Search. It takes two minutes and every incoming treasurer should do it in their first week.
Filing obligations are the same, but what donors can deduct is not (IRS reference chart): 501(c)(3) — deductible, generally. 501(c)(7) social clubs — not deductible. 501(c)(8)/(c)(10) fraternal organizations — deductible only when the gift is used exclusively for charitable purposes like scholarships; "contributions for fraternal or social purposes are not deductible". This is why many fraternal chapters operate a separate 501(c)(3) foundation for scholarship money — and why your gala sponsorship letters should say which entity the check goes to.
Every question above resolves to one number the IRS wants and most chapters can't produce in April: gross receipts, by fiscal year, with records behind it. The chapters that struggle aren't the ones that owe complicated taxes — they're the ones whose year lives across a personal Venmo, two spreadsheets, an Eventbrite account the last treasurer owns, and a group chat. The year-round checklist:
This is the job ChapterAgent automates for its chapters — dues, event revenue, and expenses land in one 990-ready ledger as they happen, and the filing deadline is tracked by the system rather than someone's memory. If your chapter does this with spreadsheets instead, do it with spreadsheets — just do it year-round.
Almost certainly yes. The IRS requires most tax-exempt organizations other than churches to file a Form 990, 990-EZ, or 990-PF, or submit the Form 990-N electronic notice, every year. There is no too-small exemption: the 990-N exists precisely for organizations with gross receipts normally $50,000 or less, and it has no minimum. A chapter with a few thousand dollars of dues still files — the 990-N takes minutes if your records are in order.
Being under a group exemption does not by itself satisfy your annual filing requirement. Per the IRS, if a subordinate organization is not included in a group return filed by the parent, it must file its own return or notice. Group returns are filed as Form 990 — and many national organizations don't file one at all. Ask your national office in writing whether your chapter is included in a group return; if the answer is no or unclear, file your own 990-N or 990-EZ.
It depends on gross receipts: Form 990-N (e-Postcard) if gross receipts are normally $50,000 or less — this covers most local chapters; Form 990-EZ if gross receipts are under $200,000 AND total assets are under $500,000; the full Form 990 above that. Form 990-PF is for private foundations only.
The IRS automatically revokes tax-exempt status after three consecutive years of non-filing — no hearing, no discretion. A revoked chapter may owe corporate income tax, and a revoked 501(c)(3) can no longer receive tax-deductible contributions. Reinstatement means applying again (Form 1023, $600 fee, or Form 1023-EZ, $275 if eligible) — and a chapter that was covered by its national's group exemption must apply for reinstatement on its own. Check your chapter's current status in the IRS Tax Exempt Organization Search tool.
It depends on your exemption type. 501(c)(3): generally yes. 501(c)(7) social clubs: no. 501(c)(8) and 501(c)(10) fraternal organizations: only if the gift is used exclusively for charitable purposes such as scholarships — contributions for fraternal or social purposes are not deductible. Many fraternal chapters run a separate 501(c)(3) foundation for exactly this reason. Donors can verify status in the IRS Tax Exempt Organization Search.
ChapterAgent keeps dues, event revenue, and expenses in one ledger as they happen — so filing season is a formality, not archaeology. See it on your chapter's real workflows in a 30-minute demo.
No credit card. No commitment. We'll reach out within 24 hours.
