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Applying for Tax-Exempt Status Through NCTE

 

All units (AffiliatesAssembliesTYCA-RegionalsTAWL Groupsmust apply for 501(c)(3) tax-exempt status, regardless whether you are a member of the NCTE Tax-Exempt Group or not.

All units must file annually with the IRS. Members of the NCTE Tax-Exempt Group must file by November 15. This chart will help you determine which form you must file:

·        990-N (E-Postcard) if gross receipts are normally less than or equal to $50,000

·        990-EZ or 990 if gross receipts are less than $200,00 and total assets are less than $500,00

·        990 if gross receipts are greater than or equal to $200,000 or total assets are greater than or equal to $500,000

Note: NCTE will exclude units that do not comply with the above from the Group Exemption Letter. Nor will the unit will have "IRS determined" tax-exempt status, unless the unit obtains tax-exempt status on its own.

All units must follow the following requirements due to regulations established by the Internal Revenue Service, Publication 557: Tax-Exempt Status for Your Organization

Requirements to be part of NCTE Tax-Exempt Group

·        All units must be 501(c)(3) organizations and adopt these policies.

·        All units must be affiliated with NCTE and subject to NCTE's general supervision or control.

·        All units must qualify as an organization described in the Internal Revenue Code 501(c)(3) and cannot be private foundations.

·        All units must be on the same accounting period (fiscal year) as NCTE: July 1--June 30.

·        All units must complete the "Group Exemption Application" form and submit the form to NCTE by January 30.

·        All units must amend their constitutions to include "Requirements to be exempt as an organization described in section 501(c) of the Internal Revenue Code.”

·        All units must submit a copy of their most recent amended Constitution and Bylaws at the time of application.

·        Units whose gross annual receipts are normally less than $50,000 OR organizations that are new must submit a Financial Statement for the most recent fiscal year. Others must submit a copy of the tax return for that year.

·        If the unit does not have an Employer Identification Number (EIN), IRS form SS-4, "Application for Employment Identification Number" must be submitted to NCTE (not the IRS) with the application. For instructions on how to complete form SS-4, visit the IRS Instructions for Form SS-4 or the NCTE EIN mock-up or contact NCTE. 

·        Note: All units should use the EIN number is the number for your unit's bank account. No bank account should be registered under an individual's social security number because a bank account registered to an individual is considered personal and reportable income for that individual.

·        If the unit has applied and/or obtained an exemption from federal income tax and the unit decides to authorize NCTE to include the unit in NCTE's Group Exemption Letter, the unit must answer "yes" to question #10 on the "Group Exemption Application" and provide an explanation. An explanation includes 1) the date of the determination letter; 2) the IRS office that issued it and/or 3) a photocopy of the letter relating to exemption. 

·        Note:  Each unit may decide if they remain under their own exemption or under NCTE's group exemption number.

·        For first time applicants, each unit must enclose a check for $30 made payable to NCTE and fees form.

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NCTE - The National Council of Teachers Of English

A Professional Association of Educators in English Studies, Literacy, and Language Arts