Annual Financial Form C
All Class and Club organizations, affiliated with the Alumnae Association, that manage a treasury must complete Form C each year. Form C is due to the Alumnae Association by July 31 of the year. Organizations that do not submit Form C for two years will be considered defunct by the Alumnae Association.
Clubs Located Outside of the United States:
Each club is responsible for understanding the registration and filing requirements for organizations for its respective country.
Clubs and Classes Located within the United States:
The IRS allows 501(c)(3) organizations with annual gross receipts less than or equal to $50,000 to file Form 990-N, Return of Organization Exempt from Income Tax, in lieu of the Form 990 or 990-EZ filing. Each club and/or class with a separate EIN# and separate bylaws has a separate annual filing responsibility with the IRS. The Alumnae Association office will take care of completing the 990-N, an online form that can only be filed electronically, for each qualifying subordinate organization using information from the annual reports (i.e. the Form C). The appeal of this filing is that it is a “postcard” that only requires eight items of basic information. The reports to the Association are due by July 31 in order for the office staff to have time to complete the 990-N forms by the IRS deadlines and to assess whether the organization qualifies for this filing.
Organizations with gross receipts greater than $50,000 do not qualify for the Form 990-N. Please contact the Alumnae Association if your organization falls in this category so that we can help determine whether a Form 990-EZ or Form 990 is required.
Further background and information on state registration and tax filing for US based Clubs.
Once the Form C (below) is submitted, a confirmation email containing the information submitted via the form will be sent to the preparer’s email address. If you do not receive the confirmation email, please let us know by emailing the Associate Director of On-Campus Events.