Chapter Finances and Operations

Each year, all chapters or alumni associations must file a 990-N, also known as the e-Postcard.  All chapters 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 greater than $50,000, a full 990 form will need to be completed.  If you do not know the chapter year end, an officer of the chapter must contact the IRS at 1-877-829-5500 and request the year end.  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 three 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 to $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.

To file your 990-N form online, you need:

• Employer Identification Number (EIN)
• Tax Year
• Legal name and mailing address
  • APO + your chapter’s Greek name
  • Your chapter’s on-campus mailbox
• Name and address of a chapter officer (preferably either the President or Treasurer)
• Your chapter’s website address (only if it is updated regularly)
• Confirmation that the chapter’s gross receipts are $50,000 or less
  • Gross receipts means all money that comes into the chapter account over the year.  This does NOT mean the bank account balance.

For more information, check out the Treasurer Guide on the APO IMPACT website.  It offers valuable resources that can be useful for any chapter

You can check the tax exempt status of your chapter by using the IRS Exempt Organization Select Check:

1. Select “Have filed Form 990-N (e-Postcard)” on the right.
2. Enter “Alpha Phi Omega” in the Name field.
3. Enter the city and state or zip code.
4. Click “Search” and view the results.

You can also check to see if your chapter’s tax exempt status has been revoked by selecting “Were automatically revoked” in step 1 above.

IMPORTANT!  If your chapter has more than one EIN number, one may show as revoked while the other is in good standing!  The status of the “active” EIN may still be okay, but run both reports to be sure!

Chapter Filing Information

With this table, organized by Section, you can find your chapter’s EIN and the end of your chapter’s fiscal year, according to the IRS.  The annual deadline to file the 990-N form for your chapter is the 15th day of the 5th month after the end of the fiscal year, and you may not file for a fiscal year until after that year is over.  For example, if your chapter’s fiscal year ends on December 31, you have from January 1 to May 15 to file your 990-N form.

If your chapter’s EIN is listed as “EXEMPT” you are covered under your school’s EIN and do not have to file a 990-N form.

Sec	Chapter	School	EIN	Fiscal Year End
Q-1	Epsilon Sigma	University of Buffalo	43-1634764	August 31
Q-1	Mu Lambda	University of Rochester	46-1678723	August 31
Q-1	Xi Zeta	Rochester Institute of Technology	16-6069091	December 31
Q-1	Alpha Beta Beta	St. Bonaventure University	43-1634738	August 31
Q-1	Alpha Beta Xi	SUNY Geneseo	16-1294054	December 31
Q-1	Alpha Beta Rho	University of Pittsburgh – Bradford
Q-2	Gamma	Cornell University	16-6069088	December 31
Q-2	Phi	Syracuse University/SUNY ESF	16-6069089	December 31
Q-2	Epsilon Nu	SUNY Oswego	43-1678722	August 31
Q-2	Theta Kappa	SUNY Binghamton	20-0883771	August 31
Q-3	Epsilon Zeta	Rensselaer Polytechnic Institute	51-0244113	August 31
Q-3	Kappa Phi	St. Lawrence University	22-2533518	December 31
Q-3	Mu Omicron	Clarkson University	43-1634737	August 31
Q-3	Xi Rho	SUNY Oneonta	13-2902955	December 31
Q-3	Alpha Delta Eta	SUNY Albany	36-3948016	August 31