NCTE members come from many different contexts. Joining one of these groups provides access to resources and experiences tailored to particular interests and needs.
Maintaining Tax-Exempt Status Through NCTE
This information is required annually after your unit (Affiliates, Assemblies, TYCA Regionals, TAWL Groups) has been accepted as a member of the NCTE Tax-Exempt Group. To continue to be included as part of the group, units must submit the following forms and items to the Affiliate Services Office by February 28 of each year.
Units that fail to meet the annual requirements for maintaining group exemption status will not be included in NCTE’s group exemption letter for the upcoming fiscal year, and will not have “IRS determined” tax-exempt status, unless the unit obtains tax-exempt status on its own.
These requirements must be followed due to regulations established by the Internal Revenue Service, Publication 557, Tax-Exempt Status for Your Organization.
It is very important that your organization file with the IRS each year, no matter what, or you will lose your tax-exempt status and be refused membership in the NCTE Group. All nonprofit organizations must file annually with the IRS even if they haven’t had to file in the past. For members of the NCTE Tax-Exempt Group, the filing deadline is November 15. If your organization has filed using the 990 or 990EZ form, check the link below to see if you are eligible to file the 990-N (e-Postcard) because the ceiling for filing an e-postcard has been raised to $50,000. If your organization has not filed in the past because your gross annual receipts were very small and didn’t warrant filing, you now MUST file using the e-Postcard. Information about filing along with links to forms and instructions is available on the IRS website for Small Exempt Organizations.
- Completed Annual Group Exemption Checklist, including acknowledgement of adoption of policies that ALL 501(c)(3) organizations should have adopted.
- Copy of Financial Report (docx) if unit filed e-Postcard with IRS.
- Copy of tax return if unit filed 990EZ or 990 form with IRS.
- Completed Fees Form (pdf) and a check for $10 made payable to NCTE. If you choose, all except the check can be emailed to firstname.lastname@example.org. Checks should be mailed to NCTE, PO Box 14054, St. Louis, MO 63178-4054, with “Tax Exempt Affiliate Fee” written in the memo.