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Filing the 990N with the IRS

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In 2007, the IRS started requiring small (< $25,000 annual income) organizations to complete a really simple online form documenting that they were still in existence.  Branches should have filed forms for the years 2007-2008 and 2008-2009 and must file at least once every three years (preferably annually).
Branches that skipped filing those first two forms are in danger of losing their nonprofit status if they do not file a first form by 10/15/2010. This fall, AAUW is putting in place a process to file that form for the branches that wish them to do so. To file the form yourself, you can go to http://epostcard.form990.org/.

There is only one branch in North Carolina that must take immediate action, and their president has been notified. However, if you are new to this process and want to make sure your branch is in compliance, please read  on.

The form requires the following information:

  1. Employer identification number (EIN), also known as a Taxpayer Identification Number (TIN)).
  2. Tax year : which is 7/1 – 6/30 by AAUW bylaws
  3. Legal name and mailing address : The legal name in IRS records is “American Association of University Women” since each branch is a sub unit of the national organization. If you use a member’s address as the mailing address, note that it will be public information.
  4. Any other names the organization uses : This should be, for instance, “AAUW Asheville” or whatever other name(s) you use with the bank or in other financial dealings.
  5. Name and address of a principal officer  : Note that this will be public information for anyone searching for the organization from the IRS site
  6. Web site address if the organization has one
  7. Confirmation that the organization’s annual gross receipts are normally $25,000 or less
  8. If applicable, a statement that the organization has terminated or is terminating (going out of business)

The only thing that might not be readily at hand is the EIN, but the bank where the branch has its accounts should be able to help track that down if it’s not in the treasurer’s files