The local Aerie and Auxiliary 990's are due October 15th with the IRS. The IRS does not have the Grand Aerie classification updated at all of their tax return centers. The Grand Aerie classification was changed from a 501(c)10 to a 501(c)8 in 2007.
All 990 returns should include a copy of the April 5, 2007 IRS Determination Letter. This will avoid local returns being rejected. Open the link below to print a copy of the determination letter.
View a copy of the IRS determination letter.
Generally, tax-exempt organizations must file an annual information return. Tax-exempt organizations that have annual gross receipts not normally in excess of $25,000 are not required to file the annual information return, but may be required to file annual electronic notice (e-Postcard) Form 990-N. In addition, churches and certain religious organizations, certain state and local instrumentalities, and other organizations are excepted from the annual return filing requirement. For more information, download Publication 557, Tax-Exempt Status for Your Organization. In addition, Publication 4221, Compliance Guide for 501(c)(3) Tax-Exempt Organizations, explains the filing and recordkeeping rules that apply to organizations that have tax-exempt status under section 501(c)(3). Tax-exempt organizations, other than private foundations, must file Form 990, Return of Organization Exempt From Income Tax, or Form 990-EZ, Short Form Return of Organization Exempt From Income Tax. The Form 990-EZ is designed for use by small tax-exempt organizations and nonexempt charitable trusts. An organization may file Form 990-EZ, instead of Form 990, only if (1) its gross receipts during the year were less than $100,000, and (2) its total assets (line 25, Column (B) of Form 990-EZ) at the end of the year were less than $250,000. If your organization fails to meet either of these conditions, you cannot file Form 990-EZ. Instead you must file Form 990. All private foundations exempt under 501(c)(3) must file Form 990-PF, Return of Private Foundation. Form 990, Form 990-EZ, or Form 990-PF must be filed by the 15th day of the 5th month after the end of your organization's accounting period. The Form 990 and Form 990-EZ instructions and the Form 990-PF instructions indicate the Service Center to which they must be sent.
Generally, tax-exempt organizations must file an annual information return. Tax-exempt organizations that have annual gross receipts not normally in excess of $25,000 are not required to file the annual information return, but may be required to file annual electronic notice (e-Postcard) Form 990-N. In addition, churches and certain religious organizations, certain state and local instrumentalities, and other organizations are excepted from the annual return filing requirement. For more information, download Publication 557, Tax-Exempt Status for Your Organization. In addition, Publication 4221, Compliance Guide for 501(c)(3) Tax-Exempt Organizations, explains the filing and recordkeeping rules that apply to organizations that have tax-exempt status under section 501(c)(3).
Tax-exempt organizations, other than private foundations, must file Form 990, Return of Organization Exempt From Income Tax, or Form 990-EZ, Short Form Return of Organization Exempt From Income Tax. The Form 990-EZ is designed for use by small tax-exempt organizations and nonexempt charitable trusts. An organization may file Form 990-EZ, instead of Form 990, only if (1) its gross receipts during the year were less than $100,000, and (2) its total assets (line 25, Column (B) of Form 990-EZ) at the end of the year were less than $250,000. If your organization fails to meet either of these conditions, you cannot file Form 990-EZ. Instead you must file Form 990. All private foundations exempt under 501(c)(3) must file Form 990-PF, Return of Private Foundation.
Form 990, Form 990-EZ, or Form 990-PF must be filed by the 15th day of the 5th month after the end of your organization's accounting period. The Form 990 and Form 990-EZ instructions and the Form 990-PF instructions indicate the Service Center to which they must be sent.
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