Annual IRS Reporting & Filing

Instructions and information can be found at:

In general, all Clubs need an Employer Identification Number (EIN). And exempt organizations are required to file annual returns, although there are exceptions. If an organization does not file a required return or files late, the IRS may assess penalties. In addition, if an organization does not file as required for three consecutive years, it automatically loses its tax-exempt status.

Which form to file:
Clubs with Gross Receipts <$50,000, file an e-postcard or 990-N
Clubs with Gross Receipts <$200,000 and Total Assets <$500,000, can file a 990-EZ or 990.
Clubs with Gross Receipts >$200,000 or Total Assets >$500,000 must file a 990

When to file:
The returns are due the 15th day following the 5th month after the close of the tax year.  Most Rotary clubs tax years end June 30th making the tax returns due November 15th of each year.

Where to file:
The 990-N or e-postcard is filed on line and is extremely easy, just follow the instructions at:

The 990-EZ or 990 can be mailed to:
Department of the Treasury
Internal Revenue Service
Ogden, UT  84201-0027

If in doubt about what to do, please consult a tax professional.  You can also reach the IRS directly at: or 1-800-829-5500.