IRS Filing Requirements

INTERNAL REVENUE SERVICE FILING REQUIREMENTS AND FORMS

 

In the United States, Kiwanis clubs must file annually with the Internal Revenue Service (IRS). Below is some information from the IRS on what clubs need to know about their annual filing requirements.

  • Small, tax-exempt organizations whose gross receipts normally are US$50,000 or less are required to file the IRS’ electronic postcard Form 990-N.
  • Those whose gross receipts normally exceed US$50,000 to US$200,000 are required to file Form 990-EZ.
  • Those with gross receipts greater than $200,000 must file Form 990.
  • See the IRS Charities & Non-Profits website. This link will include information related to 1) applying for tax-exempt status, 2) filing requirements, 3) how to be reinstated if your club loses its tax-exempt status, 4) search for your tax-exempt status, and 5) resources for tax-exempt organizations.

Other helpful websites when needing to find information on filing an IRS Form 990 or equivalent are:

  • National Center for Charitable Statistics (NCCS). This website allows you to find a Kiwanis Club or other non-profit organization and to view its Form 990. The website also has other resources that you may find helpful.
  • Aplos Form 990 Software for Kiwanis clubs. This website is made available to Kiwanis Clubs by Aplos Software. It is a convenient way for clubs to file their Form 990-N electronically for free for the current year and to file other Form 990 versions at a nominal fee.

Kiwanis International does not maintain records of your club’s IRS history, but you can contact the Kiwanis International Office’s Finance Department by email at [email protected] or call +1-800-549-2647, extension 153 or 146, should you have any questions.

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