Tax Information and Federal Guidelines: IRS Tax-Exempt Status
Tax-exempt organizations are subject to a variety of reporting and filing obligations, including but not limited to those established by the Internal Revenue Service, in order to comply with federal and state statutory and regulatroy requirements. As each chapter enjoys independent legal autonomy, IAHCSMM encourages each chapter to consult with qualified legal and accounting professionals of its choosing in order to determine what its legal obligations are and what must be done in order to achieve legal compliance. In the event that a chapter fails to meet its legal obligations in that regard, IAHCSMM reserves the right to take any action that it deems appropriate and necessary, including divesting the chapter of its association with IAHCSMM, in order to ensure that the operations of the chapter are consistent with the mission of IAHCSMM.
For current information please visit the IRS website: www.irs.gov
General information on 990 and 990 EZ forms: www.irs.gov/charities
Specific information on 990-N e-postcard: www.irs.gov/charities/article/0,,id=169250,00.html