IRS Form 990 Information for Chapters
NOBLE National Headquarters (EIN# 52-1165531) is the holder of the 501-C-3 designation and as such is exempt from federal income taxes. Additionally, we were granted Group status and assigned Group # 3215 and each subordinate chapter and region is considered part of our group.
Does my Chapter Have to File a 990 annually?
Yes, you are required to file a 990N (E-postcard) if your earnings were $25,000 or less or the appropriate Form 990 if they exceeded that amount. It should be noted that there are two options for filing in the group situation. The first is that the Central Office or parent organization files for all of its subordinates --We Did NOT choose that method. We chose method number two in which each chapter is required to file their own Form 990. Your Form 990 is due to the IRS by the 15th day of the fifth month following the close of your fiscal year (Usually due on May 15th). A copy of your Form 990 is due to the National Office by May 31st.
What Information Will I Need
There are usually 7 questions that you have to answer on the 990 N Form the other 990 Forms required more detailed information. The 990N should ask:
- Complete Name
- Address
- Your Employer Identification Number (EIN) (Each chapter is issued a unique EIN by the IRS that you must use to file your Form 990 you cannot use the National's EIN
- Group Exemption Number (Use 3215)
- Chapter Name
- Abbreviated Name if any
- Active or Inactive
What Happens Next
The National Office then sends a list of all of its official chapters to the IRS. Those chapters who don't file may be subject to either fines or penalties by the IRS and they could impact NOBLE's 501-C-3 status.
Guidance
Should you require further clarification or guidance refer to the
National Standards for Fiscal Affairs or contact the
National Financial Secretary.