Tax-Exempt - National Council of Teachers of English

 

All units (AffiliatesAssembliesTYCA-RegionalsTAWL 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.