Chapter Leaders

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): 
  • Form 990-N - also called the "e-Postcard": $50,000 or less
  • Form 990-EZ: less than $200,000
  • Form 990: $200,000 or more
• 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.

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.

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): 
  • Form 990-N - also called the "e-Postcard": $50,000 or less
  • Form 990-EZ: less than $200,000
  • Form 990: $200,000 or more
• 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.

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.

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): 
  • Form 990-N - also called the "e-Postcard": $50,000 or less
  • Form 990-EZ: less than $200,000
  • Form 990: $200,000 or more
• 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.

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.

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): 
  • Form 990-N - also called the "e-Postcard": $50,000 or less
  • Form 990-EZ: less than $200,000
  • Form 990: $200,000 or more
• 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.

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.

------------------------------
Karen Garner k12teacher
Kingston NY

Original Message:
Sent: 10-12-2023 11:02
From: Jason W. Bohrer
Subject: Chapter Taxes Due by November 15, 2023

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): 
  • Form 990-N - also called the "e-Postcard": $50,000 or less
  • Form 990-EZ: less than $200,000
  • Form 990: $200,000 or more
• 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.

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

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): 
  • Form 990-N - also called the "e-Postcard": $50,000 or less
  • Form 990-EZ: less than $200,000
  • Form 990: $200,000 or more
• 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.