Whether your club is a subordinate under Rotary International’s 501(c)(4) group exemption or is independently tax-exempt, the IRS requires that all Rotary clubs in the U.S. and its territories file an annual information return. For clubs whose tax year follows the Rotary year, the deadline to file is 15 November. The form a club must file is dependent upon its gross receipts for the year. For more information, please see Frequently asked questions about annual reporting requirements for exempt organizations at www.irs.gov.
It is important that your club comply with IRS requirements. Please note Section 6033(j) of the Internal Revenue Code automatically revokes the exemption of any organization that fails to satisfy its filing requirement for three consecutive years.
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