1. All forms must be typed or computer generated.  IRS does not accept hand written forms
2. Apply for EIN for your garden club using SS-4 form as soon as possible or call 1-800-829-4933.  If calling, have SS-4 form handy and filled out. An Employer Identification Number (EIN), also known as a Federal Tax Identification Number, is a nine-digit number that the IRS assigns to business entities. The IRS uses this number to identify taxpayers that are required to file various business tax returns. EINs are used by employers, sole proprietors, corporations, partnerships, non-profit organizations, trusts and estates, government agencies, certain individuals and other business entities.
3. Bylaws should be signed and dated.  If your club does not have bylaws, you will want to adopt some.  Model club bylaws are found in LGCF Handbook on page 50.
4. Write a letter requesting inclusion under LGCF tax exemption umbrella to LGCF Treasurer (Lena Bateman) include all needed information.
5. Deadline for inclusion letter and all attachments is June 1 of the current year. (No Exceptions) Attachments are: Club Bylaws, Articles of Association form and Articles of Incorporation (if club has been incorporated.)
6. If letter is not received by the LGCF Treasurer prior to June of the current year, your club cannot be included in the group tax exemption inclusion until the following fiscal year.
7. If your club’s gross income is over $25,000 per year, you must file form 990 annually with the IRS.

PLEASE CALL OR EMAIL IF YOU NEED HELP:

Lena R. Bateman (318) 757 6332
Email: [email protected]

Mary Sue Colvin (318) 723 4725
Email: [email protected]

Internal Revenue Service Website: www.irs.gov