SUMMARY of Taxes and Other Reporting


Chapters are individually responsible for complying with all local, state, and federal laws and regulations. Here is a short list of what your Chapter must do to comply.
1. Pay sales tax (all Chapters) either quarterly or twice a year.
2. For 501(c)(3) tax exempt organizations, either independent, or GEL — Annual filing with the IRS. If you had less than $25000, e-file postcard 990-N – filing for small tax-exempt organizations. If you had over $25,000 in revenue, Form 990-EZ, Short Return of Organization Exempt from Income Tax.
3. Annual Report to Florida Division of Corporations (Incorporated Chapters)
4. Register with the Florida Division of Consumer Services of the Florida Department of Agriculture

Guard these Organizational Documents

Copy of the Your Chapter’s IRS determination letter; or if under GEL, IRS determination letter and cumulative list of subordinate chapters.
Fictitious name registry OR Articles of Incorporation
EIN Assignment and Confirmation from IRS