SUMMARY of Taxes and Other Reporting
Chapters are individually responsible for complying with all local, state, and federal laws and regulations. Here is a short list of what your Chapter must do to comply.
- Pay sales tax (all Chapters) either quarterly or twice a year.
- For 501(c)(3) tax exempt organizations, either independent, or GEL — Annual filing with the IRS. If you had less than $25,000, e-file postcard 990-N – filing for small tax-exempt organizations. If you had over $25,000 in revenue, Form 990-EZ, Short Return of Organization Exempt from Income Tax.
- Annual Report to Florida Division of Corporations (Incorporated Chapters)
- Register with the Florida Division of Consumer Services of the Florida Department of Agriculture and file annual updates.
Save these Organizational Documents
- Copy of the Your Chapter’s IRS determination letter; or if under GEL, IRS determination letter and cumulative list of subordinate chapters.
- Fictitious name registry OR Articles of Incorporation
- EIN Assignment and Confirmation from IRS