New tax filing requirement for Kiwanis clubs in the U.S.

Beginning in 2008, some organizations in the United States that were not required to file tax returns with the Internal Revenue Service (IRS)—including Kiwanis clubs—have a new filing requirement: the electronic postcard Form 990-N.

To file the electronic Form 990-N, you’ll need your club’s:

• official name
• mailing address
• website address (if applicable)
• employer identification number (EIN)
• annual tax period date
• a statement that annual gross receipts are still normally $50,000 or less.  

Previously the threshold was $25,000 or less but for years ending after December 31, 2010, that amount was increased. Because Kiwanis International and most clubs operate on a fiscal year (October 1–September 30), the current year filing will be for the tax period that begins October 1, 2010, and ends September 30, 2011, with a filing due date of February 15, 2012.

Refer to the IRS website to see if the ruling applies to your club.