Chapter Leaders

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  • 1.  Chapter Taxes Due by November 15, 2023

    Posted 10-12-2023 11:02 AM

    Each CSTA chapter that has an EIN is required to submit its own annual tax return to the IRS, even if it has no income or expenses. The deadline for filing is November 15. This should be a fast and easy process for any chapter with annual revenue of less than $50,000. While most chapters will likely have no problem filing chapter taxes (please see below for details), if you are having any difficulties, please thread your issue below or reach out directly to Chapters@csteachers.org. There will also be a tax-specific breakout room during Chapter Leader Office Hours on Tuesday, 10/17. 

    The following is taken from the Chapter Finance Toolkit, specifically the "Chapter Responsibility for Filing Annual Tax Returns" page: 

    Chapter Responsibility for Filing Annual Tax Returns and Licensing

    • Each CSTA chapter that applies for and receives an EIN number is required to submit their own annual tax return to the IRS, even if it has no income or expenses. The type of return required is generally based on the amount of income (revenue) each chapter receives annually (see IRS thresholds here): 
    • Most chapters will file the Form 990-N. You must send a copy to CSTA with your annual report.
    • Some states also require state-level tax returns. See here for a state-by-state listing of tax requirements.
    • NOTE: CSTA's fiscal year is July 1 - June 30. Your chapter's fiscal year should match this. Taxes must be filed by the 15th day of the 5th month after the end of your organization's accounting period (November 15th).

    Incorporation, State and Local Licensing

    • Keeping chapter licensing and documentation current is the responsibility of chapter leadership. 
    • Chapters will need to incorporate as a nonprofit in their home state. CSTA recommends using Cogency Global as a registered agent for incorporation and state compliance. CSTA can also financially assist chapters in establishing incorporation status.
    • Becoming incorporated assists in protecting chapter members from becoming personally liable for chapter debts and liabilities.
    • Some states, counties, and cities require businesses (chapters) to license their organization for a nominal fee and sometimes submit an annual report or return about their activities. This state-by-state listing also has information on these licenses and links to licensing entities. These state licensing functions are often managed by the Secretary of State or Attorney General offices. You should also check with your local city and county to determine if a license is required. 

    State Sales Tax

    • Each state has its own procedures on state sales tax exemptions. Chapter leadership is responsible for determining if the chapter needs to also file for a state sales tax exemption in their state. Chapters are covered by federal tax exemption using CSTA's group exemption.


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    Jason W. Bohrer | Chapter Relations Lead
    Computer Science Teachers Association | @csteachersorg
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  • 2.  RE: Chapter Taxes Due by November 15, 2023

    Posted 10-24-2023 03:26 PM

    I have spent hours trying to figure out how to file a 990-N.    I tried to set up a profile in https://sa.www4.irs.gov/epostcard/secure/profile/ein.  This is the message I get when I entered our chapter's EIN:   "IRS records indicate that your organization is not eligible to file Form 990-N (e-Postcard) due to the Internal Revenue Code that governs organizations of your type. For more information on the types of organization that are eligible to file the e-Postcard, go to www.irs.gov/eo. If you believe you are eligible to file the e-Postcard, call IRS Customer Account Services at 877-829-5500 for assistance".  

    I called the number for assistance and they have too high a call volume to help me so I got disconnected.   Why would we not be eligible?  Our chapter has no money.  We have received no money for this chapter, ever.   Please help me.



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    Karen Garner k12teacher
    Kingston NY
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  • 3.  RE: Chapter Taxes Due by November 15, 2023

    Posted 10-24-2023 03:36 PM

    ... also, does my chapter need to apply for exemption under section 501(c)(3) using Form 1023-EZ?  Or has this been done at the national CSTA level?



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    Karen Garner k12teacher
    Kingston NY
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    Original Message


  • 4.  RE: Chapter Taxes Due by November 15, 2023

    Posted 10-24-2023 04:02 PM
     Hi Jason, I tried sending you the following email, both at jason.bohrer@csteachers.org and Chapters@csteachers.org, and my emails got bounced back to me because csteachers.org suspects my message was spam and rejected it.  Can you please answer my email below:?
       Our chapter (Mid-Hudson CSTA) has to be incorporated in the state of NY, I believe.   Can you help me with the process through CogencyGlobal ?  I submitted to CogencyGlobal a contact request with a question for help, and the response was that they will get back to me shortly.   Is CSTA National still covering this cost of incorporating in our state?  I feel the tax deadline of Nov. 15 creeping up, and I posted a couple of questions on the CSTA discussion board (you probably saw them).  I feel totally lost in this arena and am ready to throw my hands up and surrender.  Help, help HELP!


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    Karen Garner k12teacher
    Kingston NY
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    Original Message


  • 5.  RE: Chapter Taxes Due by November 15, 2023

    Posted 10-24-2023 08:31 PM

    Hi Karen - I'm the Colorado treasurer and I had the same problem our first year, which we think was because we hadn't existed for a full year yet under our EIN. Is that possibly the case for you?  I did manage to eventually get someone on the phone who swore she didn't do anything, but after I hung up it worked.  I ended up having to file a paper 990-EZ for that partial year. 

    -Mark Holthouse



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    Mark Holthouse nonprofit
    Colorado springs CO
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    Original Message


  • 6.  RE: Chapter Taxes Due by November 15, 2023

    Posted 10-25-2023 12:44 PM
    Edited by Jason W. Bohrer 10-25-2023 12:56 PM

    Hi @Karen Garner, 

    I'm sorry that you're having difficulties filing your 990-N. Please know that it's not just you and your chapter; unfortunately, several chapters have reported that they encountered difficulties when submitting for the first time. Perhaps a small silver lining here is that once things are ironed out (the first time), it should be smooth sailing after that. 

    In fact, I ran into the exact same situation when trying to assist CSTA Alabama in filing their chapter taxes for the first time earlier this year. You will have to call and speak with someone so that they can "verify" CSTA Mid-Hudson Valley's non-profit/tax-exempt status as part of CSTA HQ's Group Exemption. I'm including the slides from the CLS in July, Chapter Taxes #2023CLS, that have links to the entire Chapter Finance Toolkit, but specifically, on Slide 6, are the questions and answers that I encountered with the IRS. (also, thanks @Mark Holthouse for your verification on this process as well). 

    I'll also work with the amazing Michelle Page, CSTA's Chief Operating Officer, to try and get a call into the IRS on our end to doubly verify CSTA Mid-Hudson Valley's place on CSTA's Group Exemption. 

    Next, CSTA Mid-Hudson Valley DOES NOT need to apply for exemption under section 501(c)(3), this is the purpose of CSTA HQ's Group Exemption, of which CSTA Mid-Hudson Valley is a part of. 

    Finally, with regard to state incorporation, please complete the Chapter State Registration Information spreadsheet (and share it with me) found in the 5-step checklist to opt-into CSTA's Group  Exemption. I'll send the info along to our partners at Cogency Global, and they're usually able to turn this around fairly quickly. 

    *sidenote re: email bounceback - school email accounts and filters will often block email forwards like the @csteachers.org domain. If you'd like, please use jason.bohrer@csta-hq.org / chapters@csta-hq.org to get emails past your school's firewall. 

    Again, my apologies for all of the hullabaloo as we get things set up and situated, 

    ~ Jason



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    Jason W. Bohrer | Chapter Relations Lead
    Computer Science Teachers Association | @csteachersorg
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    Original Message


  • 7.  RE: Chapter Taxes Due by November 15, 2023

    Posted 11-03-2023 04:11 PM

    Group Exemption Tax Update Fall 2023

    It appears that several chapters who have been trying to file their taxes prior to November 15th are encountering issues with the IRS not recognizing them as being covered under CSTA's Group Exemption, even though CSTA has included all chapters who elected to participate prior to the most recent update to the IRS in March 2023.

    The IRS acknowledges that they received that update with the names and EINs of all participating chapters and that they may have missed adding some. In discussing this issue with them, we came to this agreement for next steps:

    • CSTA will re-submit our last letter to the IRS from March 2023 with a request for the IRS to double check each chapter and ensure that they are included. In the meantime…

    • Chapters should do two things if they encounter difficulty in filing their tax returns:

      • The chapter should first look up their chapter by EIN here and ensure they are active with the IRS. 

        • If they are, then they can fill out their 990-N tax return by following a link there

        • If they are not active and are shown as being on the "Auto Revocation List," likely because they have not filed their Form 990 for three years, then they must first take the following step first to become reinstated:

          • Complete and submit Form 1023-EZ (sample here, instructions here) using Pay.gov, for which you'll need to create a login for your chapter

            • Ensure that in Part V of the form, you check Box 1 to indicate that you are applying for reinstatement of your exemption 

            • There is a $275 fee to submit this form which CSTA will reimburse a Chapter Leader for if submitted within 30 days through our Certify account. Contact Jason if you need access to Certify for this option and do not have an account already through which you've received reimbursement in the past.

      • The chapter can also call the IRS at 877-829-5500, after selecting your language option, select Option 2, then Option 4 to speak to an agent (yes, I know, I hear you, and I'm sorry!). When you reach an agent, tell them that you are part of the Computer Science Teachers Association group exemption and ask them to associate you with us under our group exemption. Several chapters have been successful in being added this way. You'll need to have your EIN handy for this.

    While we ask you to be diligent about adhering to due dates, if you are encountering issues related to the above and will not be able to file your 990-N before November 15th, please know that because chapters are small and tax-exempt entities with no profits to report, we do not foresee any penalties for chapters who are attempting to comply in good faith. 

    We are hopeful that over time and with consistent updating of the list (required annually in March) by CSTA and filing of annual tax returns by chapters, this process will become easier. Thank you for your patience!



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    Jason W. Bohrer | Chapter Relations Lead
    Computer Science Teachers Association | @csteachersorg
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