Filing the 990-N "e-postcard"
All AFA states and chapters are required to file an information return with the IRS annually.
There has been a change in filing requirements for tax years 2010 onward. The filing threshold for the 990-N has been raised. Organizations normally receiving annual gross receipts of $50,000 or less may now file the 990-N. (Gross receipts are the total amounts the organization normally received from all sources during its tax year, without subtracting any costs or expenses. “Normally” means a three-year average.) You are permitted to file the longer forms (990 or 990-EZ) even if you fall below the $50,000 threshold, but since you are liable for penalty for misstatement of any information provided to the IRS, it is strongly recommended that you take advantage of the 990-N if you qualify.
With our new 501(c)(3) group exemption, all AFA subordinate organizations are now on a calendar tax year (1 January-31 December). That means annual tax filings (the electronically filed form 990-N for nearly all of our states/chapters) are due by 15 May 2011. For those few chapters who must file a form 990 or 990-EZ and were previously not on a calendar year filing schedule, you should file the previous tax year’s form for the year ending in 2010 and also a part-year return for the period from the end of the “old” year (usually 1 October) to 31 December 2010.
Filing the 990-N must be accomplished online, and it is a simple process that requires 10-15 minutes. To find out what the IRS should have on file for your State/Chapter, click here: State/Chapter EINs.
If your unit/EIN is NOT listed, please e-mail Field@afa.org for assistance. If the information on the State/Chapter EINs document is incorrect, you will likely be able to correct it during the filing process, but you MUST report any changes you make to AFA HQ to: Field@afa.org.
To file your 990-N, go to http://epostcard.form990.org/ and follow the instructions. Step-by-step illustrated instructions are available here: Filing the IRS Form 990-N, and you may wish to print them out before you begin if this is your first time using the site.
If your tax year is not reflected as the calendar year, continue to file the 990-N for the tax year on the form, but e-mail Field@afa.org with the year shown for your unit, and we will attempt to correct the tax year when we file our annual subordinate update list with the IRS.
After you have completed filing and received the confirmatory e-mail acknowledging for acceptance, please forward this via e-mail to Field@afa.org. If your unit files a Form 990 or 990-EZ, please send you most current filing when completed.
NOTE: Your state may require additional registrations/filings that are also your responsibility. Please check out your state’s website listed in this document.
Seth Paltzer (Field@afa.org) with any questions.
Thank you for your service to AFA and our Air Force!