IRS: Filing the IRS E-Postcard (990-N)

September 18, 2020
Chapters and states need to file the annual Form 990-N e-Postcard to maintain tax-exempt status on a federal level. Filing the 990-N e-Postcard is a requirement for the Pearls of Achievement Award. For most states and chapters, this is due by October 15.

What does it mean to maintain tax-exempt status? Alpha Delta Kappa International has been declared a 501(c)(3), a nonprofit/charitable organization that has been recognized by the IRS as being tax-exempt by virtue of its charitable programs. This status as a charity means donations to the international organization are tax-deductible.

All S/P/N’s and chapters are currently 501(c)(7) nonprofit organizations and are exempt from paying federal income tax, with some exceptions, so long as they file the 990-N e-Postcard. Note: a 501(c)(7) is not considered a charitable organization and is subject to state sales tax.

**Phishing scheme**
We have learned that there are 990-N e-Postcard phishing schemes out there, where chapters are getting emails disguised as if they are coming from Headquarters with a link to file the 990-N e-Postcard.  The link is to a false IRS site, and when they try to file it tells them they either owe money to the IRS or have to pay money to file.  It is a scheme to get credit card numbers.  We are income tax exempt and none of our chapters owe income taxes unless there are very special circumstances.  YOU SHOULD NEVER BE CHARGED TO FILE THE 990-N E-POSTCARD.  IF YOU HAVE CONCERNS, PLEASE CONTACT INTERNATIONAL HEADQUARTERS ([email protected] or 800-247-2311).

The IRS has seen an approximate 400 percent surge in phishing and malware incidents.  The IRS does not initiate contact with taxpayers by email to request personal or financial information.
The IRS also does not email 990-N e-Postcard confirmations any longer.
The link to login to the 990-N e-Postcard site is: https://sa.www4.irs.gov/epostcard/

Must my Chapter File a Tax Return with the IRS?
Since 2007 the IRS has required all states and chapters (U.S. ONLY!) to file an annual return.  Chapters and states are required to file the annual return (990-N e-Postcard) to maintain tax-exempt status.

There are two categories of reporting/filing:
1. States and chapters with gross receipts of less than $50,000 will file an annual electronic notice, Form 990-N also known as the e-Postcard. 

2. States and chapters with gross receipts of $50,000 or more are required to file the more extensive Form 990 or 990-EZ. 

What should I Know About the 990 e-Postcard?
The 990-N e-Postcard must be filed electronically. There is no paper form. If the chapter treasurer or chapter president does not have internet access, she will need to use the internet connection at a school, library or the home of another chapter member. 

When filling out the form, the DBA (doing business as) name is the chapter name ("Missouri Alpha Chapter"). Enter Headquarters' address on the first (mailing) address line.
1615 West 92nd St
Kansas City, MO 64114

And the Chapter's address on the second (physical) address line.

Where can I file the 990 e-Postcard? Log in with your chapter EIN number at:  https://sa.www4.irs.gov/epostcard/

When is the deadline to file the 990 e-Postcard?
The e-Postcard is due every year by the 15th day of the fifth month after the close of your state or chapter’s fiscal year. For example, if your fiscal year is June 1 through May 31, your e-Postcard must be filed after May 31 and before October 15.  
Is there a penalty if I fail to file the 990 e-Postcard?
Yes. The IRS will revoke the tax-exempt status of a state or chapter who fails to meet the annual filing requirement for three consecutive years and possibly Alpha Delta Kappa’s tax-exempt status.

How will my chapter earn a pearl for filing the 990 e-Postcard?
Filing the 990-N e-Postcard is a requirement for the Pearls of Achievement Award.  

Because the IRS no longer sends confirmation of e-Postcard acceptance, every May 31, Alpha Delta Kappa will download the IRS 990-N e-Postcard database to obtain all Alpha Delta Kappa filings for the previous fiscal year (June 1-May 31). This information will then be imported into the Pearls of Achievement Award program.

Alpha Delta Kappa no longer requires chapters to send a confirmation to Headquarters for Pearls of Achievement credit.

Who should I contact if I have questions?
Your Headquarters' staff is always here to help! You may call 1-800-247-2311 or send us an email at [email protected]

Is there a way that I can confirm that my e-Postcard was filed? 
To find out if your chapter/state has filed the 990-N e-Postcard or if your chapter/state has had its tax exempt status revoked click here: https://apps.irs.gov/app/eos/
Note: You must know your EIN Number!

Where can I go to learn more information about filing Form 990-N e-Postcard?