Filing the 990-N e-Postcard

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.
  • 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

Checking Your Tax Exempt Status

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You can also check to see if your chapter’s tax exempt status has been revoked by selecting “Were automatically revoked” in step 1 above.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