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

**Phishing scheme**:
We have just learned that there is a 990-N e-Postcard phishing scheme 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.  

The IRS has seen an approximate 400 percent surge in phishing and malware incidents so far in the 2016 tax season.  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 the real 990-N e-Postcard site is: https://sa.www4.irs.gov/epostcard/

When filling out the form, the DBA (doing business as) name is the chapter name ("Missouri Alpha Chapter").  Enter Headquarters' address twice.

WARNING!!!

  • The IRS Will Revoke Your Chapter’s Non-Profit Status Unless You File the 990-N e-Postcard! 
Dear State and Chapter treasurers*,

(*If you are a treasurer in a province or nation other than the United States, please disregard this message.)

It has come to our attention that the IRS has changed the way in which 990-N e-Postcard filings are done.  We believe this will ultimately be a positive for all concerned.  We received no notice from the IRS that the process was changing.  Here are the changes:

The 990-N e-Postcard is filed on a different website:  Go to irs.gov and search for "990-N e-Postcard" to find the site, or click on https://sa.www4.irs.gov/epostcard/.

The IRS will no longer send confirmation of e-Postcard acceptance, therefore, Alpha Delta Kappa will no longer require a confirmation submitted to Headquarters for Pearls of Achievement credit.

Chapters and states still need to file the annual return (990-N e-Postcard) to maintain tax-exempt status.  Filing the 990-N e-Postcard is still a requirement for the Pearls of Achievement Award.

Alpha Delta Kappa will, every May 31, download the IRS 990-N e-Postcard database to get all the Alpha Delta Kappa filings for the previous fiscal year (June 1-May 31) and import them into the Pearls of Achievement Award program.

Please let me know if you have any questions.  Remember, Headquarters' staff is always here to help!  (800) 247-2311.

Fraternally,

Laura C. Bourgeois
Executive Director
 
There is a tool on the IRS website, "Exempt Organizations Select Check," that will let chapters/states find out whether or not your tax exempt status has been automatically revoked, or if your chapter/state has filed the 990N e-Postcard. To search by EIN click here.

Since 2007 the IRS has required all states and chapters to file an annual report. There are two categories for 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. 

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. 

Filing Deadline:  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.  

Penalty:  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.

Go to https://www.irs.gov/Charities-&-Non-Profits/Annual-Electronic-Filing-Requirement-for-Small-Exempt-Organizations-Form-990-N-e-Postcard