All units (Affiliates, Assemblies, TYCA-Regionals, TAWL Groups) should apply for 501(c)(3) tax-exempt status.
All units must file annually with the IRS. This chart will help you determine which form you must file:
- 990-N (E-Postcard) if gross receipts are normally less than or equal to $50,000
- 990-EZ or 990 if gross receipts are less than $200,00 and total assets are less than $500,00
- 990 if gross receipts are greater than or equal to $200,000 or total assets are greater than or equal to $500,000
All units must follow the following requirements due to regulations established by the Internal Revenue Service, Publication 557: Tax-Exempt Status for Your Organization.
According to the IRS, ALL 501(c)(3) organizations should have the following policies in place:
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