Annual IRS Filing Requirements

Each local American Inn of Court is considered a separate tax-exempt entity, even though the local Inn may have derived its exempt status through the Foundation's group exemption. The IRS requires every tax-exempt entity to file an informational return known as the Form 990.  There are two versions of the Form 990 that are relevant to most Inns, and the specific form used is determined by the amount of the Inn's gross annual revenue.

  • Organizations with annual gross revenue in excess of $50,000 must file a Form 990-EZ.
  • Organizations with annual gross revenue of $50,000 or less must file a Form 990-N.
Filing is not optional, but in most cases the Foundation can assist the Inn with meetings its filing obligations.  If an Inn qualifies to file the 990-N (gross annual revenue less than $50,000), the Foundation can file the form on the Inn's behalf.  We need the Inn's express permission to do so, and that will be confirmed each year prior to filing.  

If the Inn has gross annual revenue in excess of $50,000 and, therefore, must file the 990-EZ, the Foundation cannot complete that filing on the Inn's behalf. However, Foundation staff are happy to answer any questions about the Form and to review the completed Form prior to filing to ensure completeness and to help the Inn avoid common pitfalls.

Each Inn that is part of our group exemption should be on the same fiscal year as the Foundation: July 1 - June 30.  The filing period for fiscal year follows begins July 1, and the normal deadline for filing is November 15.  If the Inn is required to file the Form 990-EZ, or chooses to file the Form 990-N itself, Inn leaders should ensure that this filing deadline is met, or that the Inn has requested an automatic filing extension using Form 8868.  Once the Inn has filed its required form, please send a copy of the filing to the Foundation so that we have evidence the Inn has met its filing requirement.  Inns that allow the Foundation to file the Form 990-N on its behalf will receive a filing confirmation prior to the filing deadline.