Tax Filing Requirements
February 24, 2014
Beginning with filings for 2007, each chapter is required to file a federal tax return regardless of gross receipts (this is a change for the U.S. chapters). Information on how, when and what to file can be found in the documents below.
- Filing Guidelines for Form 990 – guidelines for U.S. Chapters on filing all types of 990 forms
- Instructions for Filing Your 990 - Official IRS instructions for filing. Please use the AFP IHQ mailing address when filing (4300 Wilson Blvd. Suite 300; Arlington, VA 22203)
- 501(c)(3) Status For U.S. Chapters – your chapter is covered under AFP’s Group Exemption as a 501(c)(3), but each chapter has it’s own EIN and must file independently with the IRS.
- Taxable and Non-Taxable Income: How to Tell the Difference