The IRS changed the filing requirements for nonprofit organizations for tax periods beginning after December 31, 2006. Now each FOP lodge must file the appropriate form with the IRS or it will lose its tax-exempt status.
Beginning in 2008, small tax-exempt organizations that previously were not required to file returns will be required to file one of the following forms:
Form 990: Return of Organization Exempt from Income Tax Form [Instructions]
Form 990-EZ: Short Form Return of Organization Exempt from Income Tax Form [Instructions]
Form 990-N (e-Postcard) for lodges with less than $50,000 in gross receipts [Instructions]
Each FOP lodge should have its own EIN. You should NOT use the EIN of the National FOP or your State Lodge. Also, certain lodges have multiple EINs. An organization’s EIN is similar to an individual’s Social Security number — each lodge should have only one number.
Form SS-4: Application for Employer Identification Number Form [Instructions]
Form 990-N from previous years cannot be filed if previously missed. Only current year 990-N forms may be filed. Therefore, if a lodge has a December tax year end and forgets to file the 2019 tax return by December 31, 2020, the lodge should instead file a 2020 tax return. The Pension Protection Act (PPA) of 2006 requires the IRS to revoke the tax-exempt status of any organization that fails to meet its annual filing requirement for three consecutive years.
In order to fill out the mail-in form and save it to your computer, please install the latest version of Adobe Reader
Please read the IRS Form 990-N (e-Postcard) User Guide carefully. When filing the e-postcard, after clicking SUBMIT, do not leave the site, but instead give the IRS up to 10 minutes to process the filing and then click GET UPDATED STATUS. When you do this, the IRS will show you whether your filing was accepted or rejected.
Please contact Bob Krone at bkrone@fop.net if your filing is rejected, you have lost your tax-exempt status, you have an issue with your EIN or you have any tax- or accounting-related questions.
The National FOP is utilizing Sassetti LLC to help our lodges meet these IRS filing requirements for a fee to be paid by the local lodge. For assistance with filing Forms 990, 990-EZ or 990-N, you may contact Sassetti using this contact form. Sassetti also provides audit and other accounting services, including analyzing internal controls.
In order to have your lodge name added to the Federal Income Tax Group Exemption Roster of the National FOP, please submit the Request for Group Exemption form below.
