Beginning in 2008, some organizations in the United States that had not previously been required to file tax returns with the Internal Revenue Service (IRS) - including many Kiwanis clubs - had to begin filing an electronic postcard Form 990-N.
Tax-exempt organizations whose gross receipts normally are $50,000 or less are not required to file IRS forms 990 or 990-EZ. But they are required to file an electronic form annually. Failure to file for three consecutive years could result in revocation of the organization's tax-exempt status.
The standard information the IRS will require when filing the electronic Form 990-N is the name of your Kiwanis club, mailing address, Web site address (if applicable), employer identification number (EIN), annual tax period date, and a statement that annual gross receipts are still normally $50,000 or less.
Because Kiwanis International operates on a fiscal year of Oct. 1 to Sept. 30, the filing due date is Feb. 15 each year.
More information is available on the Kiwanis International web site, at http://www.kiwanis.org/form990.