Annual Requirements and Forms for Maintaining Group Exemption Status

This information is required annually after your unit has been accepted as a member of the NCTE Tax Exempt Group. To continue to be included as part of the group, units must submit the following forms and items to the Affiliate Services Office by January 30 of each year. Units that fail to meet the annual requirements for maintaining group exemption status will not be included in NCTE's group exemption letter for the upcoming fiscal year, and will not have "IRS determined" tax-exempt status, unless the unit obtains tax-exempt status on its own. These requirements must be followed due to regulations established by the Internal Revenue Service, Publication 557, Tax-Exempt Status for Your Organization.

All units must submit the following annually:

    1.  Completed Annual Group Exemption Checklist with the following:

         A.  An explanation of any changes in the purpose, character or method of
              operation of the unit during the last year.

         B.  Changes in officers and/or principal mailing address during the last year.

         C.  A copy of any amendments to the unit's Constitution and/or Bylaws in
              the last year.

    2.  Completed Report on IRS Requirements for Filing Annual Tax Forms.

    3.  Copy of Financial Report if unit did not file with IRS. 

    4.  Copy of tax return if unit did file taxes with IRS.

    5.  Completed Fees Form, with a check for $10 made payable to NCTE.