Disclaimer: Please consult with legal counsel about your tax matters, the following data is for informational purposes only

Prior to 2008 (i.e. the tax year ending 2007) 501(c)(3) non-profits that had under $25,000 in income did not have to file taxes, however the Pension Protection Act of 2006 added this filing requirement to ensure that the IRS and potential donors have current information about your organization. Now these 501(c)(3) non-profits (JETAA chapters included) will have to file a yearly e-postcard filing with the IRS.

Please refer to the IRS website about the Form 990 e-postcard at:,,id=169250,00.html

Non 501(c)(3) non-profits have to file if their yearly receipts average more than $5,000 dollars however the chapter still might want to consider filing income taxes as one advantage of filing taxes on a yearly basis is that it will make the process of conversion to a 501(c)(3) easier as it will provide a record of your chapter over time. One implication of this rule is that if a chapter hosts the National Conference they should file taxes for that year and likely will need to file for 501(c)(3) status after that tax year. If the chapter decides to file for non-profit status with the IRS, it must be done within 90 days of the end of the tax year.

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