Most PDK chapters operate under PDK International’s group tax exemption, which relieves the chapters of having to apply for their own federal tax-exempt status through the IRS.
Under IRS group exemption requirements, every chapter is required to submit a Form 990-N (e-Postcard) no later than December 15 each year. The online form is easy to complete and should take about 15 minutes.
You will need the following information:
- Chapter’s EIN number
- PDK’s tax year: July 1 – June 30
- Chapter’s legal name
- Chapter’s address
- Chapter president’s name, address, email address, and telephone number
If you do not have this information, or if you have questions, call 1-800-766-1156 or email firstname.lastname@example.org.
Filing your chapter’s 990-N (e-Postcard)
- Go to www.irs.gov and search for Form 990-N. That takes you to a page titled “Annual Electronic Filing Requirement for Small Exempt Organizations Form 990-N (e-Postcard).”
- Click in the middle of the IRS website page where it says “File an e-Postcard.” It will take you to an external website hosted by the Urban Institute. (Once you’re on the website hosted by the Urban Institute, you will be guided through a process to establish a user identification number and unique password. Once you have this, you’re ready to file your e-Postcard.)
- Enter your chapter’s EIN (employer identification number). The chapter’s legal name should appear preprinted in the electronic form.
- Enter the chapter’s address. If the chapter is affiliated with a university, it could be the university’s address, or it could be the president or the treasurer’s home address. That’s your decision to make. You will also need to enter the chapter president’s name, address, e-mail address, and telephone number.
- Confirm that your chapter is still active, and that it did not collect more than $50,000 last year in revenue.
- Submit the information to the IRS. You will receive an e-mail confirming receipt.
Not filing a form 990-N annually will result in the chapter losing its tax exempt status.