| 501(c)(3) Group Umbrella
Information |
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. 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. |
Forms and Information for
applying for your
501(c)(3)
[nonprofit organization status]
Form
SS4 Instructions (print these instructions, for step by step
info in filling out the SAS4 form below)
Form
SS4 for printing
Form SS4 (apply online now)
Letter
of Inclusion (sample)
Articles
of Association
Internal Revenue Service Website: www.irs.gov |
THIS
INCLUSION PERTAINS TO ALL GARDEN CLUBS, COUNCILS, DISTRICTS, ETC.
----IF A CLUB, COUNCIL, DISTRICT, ETC. IS NOT UNDER THE 501(c)(3) GROUP
UMBRELLA AND A DONATION, GRANT, ETC. IS RECEIVED, THE LGCF’s FEDERAL
TAX NUMBER CANNOT BE GIVEN OUT. THIS IS MANDATED BY THE IRS.
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PLEASE CALL (see Directory) OR EMAIL IF YOU NEED HELP
Jeanette Gatzman jgatzman (at) bellsouth.net
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