National Council of Teachers of English Logo

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.




Document and Site Resources

Share This On:

Page Tools:

Join NCTE Today

Related Search Terms


Copyright © 1998-2019 National Council of Teachers of English. All rights reserved in all media.

1111 W. Kenyon Road, Urbana, Illinois 61801-1096 Phone: 217-328-3870 or 877-369-6283

Looking for information? Browse our FAQs, tour our sitemap and store sitemap, or contact NCTE

Read our Privacy Policy Statement and Links Policy. Use of this site signifies your agreement to the Terms of Use

Visit us on:

  • Facebook
  • Twitter
  • Linked In
  • Pinterest
  • Instagram

Document URL

Document Owner

Organization Name

NCTE - The National Council of Teachers Of English

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