• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
  • Skip to footer

American Guild of Organists

Member Login

  • About
    • AGO AT-A-GLANCE
    • Mission, Vision, and Value Proposition
    • Strategic Plan
    • History & Purpose
      • Past AGO Wardens and Presidents
    • 2022 National Election Results
    • National Council
      • Officers
        • President
        • Vice President/Councillor for Competitions & New Music
        • Secretary/Councillor for Communications
        • Treasurer/Councillor for Finance & Development
        • Chaplain
      • National Councillors
    • National Committees & Task Forces
    • Board of Regional Councillors
    • Regions, Chapters, & Member Communities
      • Regions
      • Great Lakes
      • Mid-Atlantic
      • North Central
      • Northeast
      • Southeast
      • Southwest
      • West
    • AGO Young Organists
    • Headquarters
    • Guild Documents
    • Antitrust Compliance
  • Chapters
    • Chapter Documents
    • Chapter Websites
    • Chapter Leadership Toolkits
      • Chapter Leadership Webinars
      • Online Programming for Chapters
    • Chapter Specialist Support Teams
  • Membership
    • Why Join?
    • Join the Guild
      • Join As a Chapter Member or Friend
      • Join As an Independent Member
      • Subscribe to The American Organist (TAO)
      • Institutional TAO Subscription
      • AGO Affiliate Membership for RCO Members
      • Church Music Institute Special Discount
    • Membership Comparison & Dues
    • Welcome New Members
    • Renew Membership/Update Personal Information
  • Shop
  • Contribute
    • AGO Funds
      • Annual Fund
      • Endowment Fund
      • Michael Bedford New Music Fund
      • New Organist Fund
      • Nita Akin Fund
      • Edward A. Hansen Memorial Fund
      • S. Lewis Elmer Fund
    • Clarence Dickinson Society
    • Lifetime Membership
    • 2023 Gala
  • Education
    • Webinars, Recitals, and Workshops
    • The New Organist
    • Certification
    • AGO Scholarships
    • Pipe Organ Encounters
    • Educational Resources
    • Academic Degree Programs
    • Organ Auditions Guide
  • Careers
    • Find a Job
    • Post a Job
    • Find an Organ Teacher
    • Find a Substitute Organist
    • Grievances
    • Codes & Procedures
    • Employment
    • Career Development & Support
      • Employing Musicians Handbook
  • Competitions & New Music
    • New Music Competitions
      • AGO/ECS Publishing Award in Choral Composition
      • AGO/Marilyn Mason Award in Organ Composition
      • Ronald G. Pogorzelski and Lester D. Yankee Annual Competition
      • AGO Student Commissioning Project
    • Performance Competitions
      • AGO/Quimby Regional Competitions for Young Organists (RCYO)
      • AGO National Young Artists Competition in Organ Performance (NYACOP)
      • AGO National Competition in Organ Improvisation (NCOI)
    • AGO New Music Commissions
    • Looking for New Music?
  • TAO & Advertising
    • Read TAO Online
    • The American Organist
      • Subscribe to The American Organist (TAO)
      • TAO Feature Articles
      • Submit Material
        • Recent Installations
        • Calendar Dates
        • Summer Events Form
    • Advertising
  • Conventions
    • Regional Conventions
    • National Conventions
    • OrganFest
    • January Jubilee

Chapter Leader IRS Filing Resources

This page is for chapter leaders who make annual filings on behalf of their chapters with the IRS.

Please read all of this page before proceeding to file:

  • Tax Year Filing.  For chapters using the calendar year of July 1 to June 30 as their fiscal year with the IRS, the 990-N e-postcard filing is due by November 15. Those using the calendar year of January 1 to December 31 as their fiscal year will be required to file by May 15. (The due date is always the 15th day of the 5th month following the close of your chapter’s fiscal year.) Regardless of whether your annual filing is currently due, we recommend you log in to the IRS website to verify that the IRS has the same fiscal year for your chapter that you have previously been using to file the 990-N e-postcard.
  • Form 990-N e-postcard. As we have been noting for twelve years, the IRS has implemented a mandatory annual reporting requirement for all nonprofit organizations, including those with gross receipts of $50,000 or less. All AGO chapters that fall within this latter parameter will need to file an annual electronic notice called Form 990-N. Information about this form may be found online at:
    https://www.irs.gov/Charities-&-Non-Profits/Annual-Electronic-Filing-Requirement-for-Small-Exempt-Organizations-Form-990-N-e-Postcard.
  • Auto-revocation of tax exempt status. Chapters that fail to file for three consecutive years will lose their tax-exempt status. In fact, the IRS has revoked the tax-exempt status of approximately 55 AGO chapters for failure to file the e-postcard. This means they must pay taxes annually on their income; are no longer be able to accept charitable contributions as non-taxable revenue; and donors are not eligible to receive a tax deduction on gifts made to the chapter. Moreover, foundations typically will not provide funding to for-profit organizations.
  • Form 990. If your chapter’s gross income during the tax year is usually more than $50,000, you will need to file IRS Form 990 (Return of Organization Exempt from Income Tax). This will most likely affect only large chapters or those that have recently hosted or will soon host a regional or national convention. Form 990-N will not satisfy this filing requirement. For those chapters not participating in ONCARD, the auditors for AGO National Headquarters have advised us that the “national portion” of dues collected from members and submitted to national does not need to be counted as part of the chapter’s gross receipts as the chapter is simply collecting and remitting those dues for the national organization.
  • New login. If you can’t locate your login username and password, or if you are a newly elected chapter officer making a filing, you will  need to create a new log-in for your chapter if your last filing was prior to that date. The web address to which you should go to start this process is: https://sa.www4.irs.gov/epostcard/.  Click directly on that link to open a new browser.  (If you copy the web address, be sure to paste it into the URL window in your browser, not a search engine window. Please note:  you may have difficulty bookmarking this link.  To create a bookmark, you will need to edit the bookmark to be the URL given in the previous sentence here.  Once you arrive at the webpage, a long string of characters is added to the end of the URL, creating a web address that is continuously updated and not reachable again with the full URL you see after the page fully opens.)  Click on “Sign Up” to create your new login and follow the instructions as they guide you through the process. There is helpful User Guide to the process has been provided for those who need to set up a 990-N e-postcard login: https://www.irs.gov/pub/irs-pdf/p5248.pdf. The first step of the login set-up asks for “personal information.”  This is not your personal individual name as a chapter leader.  For “first name” enter:  American Guild of Organists; for “last name” enter the name of your chapter name, for example: “River City Chapter.”  Be sure to write down all of the login credentials that you will need in the future to reach the profile on the IRS website each time you make a filing or update information.
  • Chapter Fiscal Year. If the website does not permit you to file for your most recent fiscal year just ended, please be sure that the IRS has your chapter’s fiscal year recorded correctly. If it does not, and if you wait until the same time next year, you will probably miss the deadline for your chapter according to the IRS. Please click here for instructions on how to notify the IRS of an error in how they have recorded your chapter’s fiscal year.
  • Filing with the IRS is always free. If you were charged to file, you were not filing on an irs.gov website.  The IRS does not charge a filing fee for any reporting form, nor does it send reminders by email in advance of your filing deadline date. (Although some chapters have received a late notice after having missed their filing dates!)  If you were charged for what you thought was a filing with the IRS, you should immediately call your credit card company to void the transaction, and then go to https://sa.www4.irs.gov/epostcard/ to do it the direct, free way.

You will need the following information to complete the e-postcard:
– Chapter Name
– Chapter Mailing Address (If your chapter does not have a chapter mailbox, you can use your Dean’s address)
– Chapter Website (if you have one)
– Chapter EIN Number (This is your Chapter’s Tax Identification Number. Do not use the EIN number of AGO National Headquarters. If you are unsure of your chapter’s EIN, National Headquarters staff will provide what is in the chapter record on file to you over the phone.)
– Name of the Dean and his/her address
– Chapter’s annual tax period (fiscal year dates)
– Verification that your chapter’s income is still normally $50,000 or less. (You can do this by preparing the Chapter Income/Expense – Statement Worksheet that is provided in the Chapter Management Handbook and online in the Chapter Management section.)

Questions? Feel free to call AGO National Headquarters during business hours, Monday – Friday, 9-5 Eastern Time at 212-870-2310. You can learn more about the requirements at the IRS website (https://www.irs.gov/charities-non-profits/annual-electronic-notice-form-990-n-for-small-organizations-faqs-how-to-file).

 

updated 10/28/2021

Primary Sidebar

Footer

Lessons for the New Organist

Connect

  • Facebook
  • Instagram
  • LinkedIn
  • Pinterest
  • Twitter
  • YouTube

Search

Search help:

Put double quotation marks around multi-word searches. Hit Enter to process.

Mission Statement

The mission of the American Guild of Organists is to foster a thriving community of musicians who share their knowledge and inspire passion for the organ.

Achievement Awards
AGOYO
Antitrust Compliance
Ask the Organbuilder
Change of Address
Chapter Deans Contact
Chapter Documents
Chapter Liability Insurance
Chapter Toolkits
Classified Ads
Contact Us
Find a Job
Find an Organ Teacher
Guild Documents
Insurance for AGO members
Pipe Organ Encounters
Post a Job
Privacy Policy
Salary Guidelines
Strategic Growth Plan

PROFESSIONAL LINKS

Organbuilders & Associations
OrganLive
Other Organ and Choral Music
Other Professional Associations

Pipedreams
Vox Humana

Don’t Fall for Scams

Scammers are everywhere and chapter officers need to be vigilant. Don't respond to requests to send funds unless you know for sure that the request is valid.
American Guild of Organists 475 Riverside Drive, Suite 1260 New York, NY 10115
Phone: 212-870-2310 Email: info@agohq.org
© 2023 American Guild of Organists
Major support for this website was provided by the New York City AGO Chapter’s Centennial Millennium Fund.
GDPR CONSENT: The American Guild of Organists uses cookies on this website to give you the most relevant experience by remembering your preferences and repeat visits. By clicking “Accept” you consent to the use of cookies.
Cookie settingsACCEPT
Manage consent

Privacy Overview

This website uses cookies to improve your experience while you navigate through the website. Out of these, the cookies that are categorized as necessary are stored on your browser as they are essential for the working of basic functionalities of the website. We also use third-party cookies that help us analyze and understand how you use this website. These cookies will be stored in your browser only with your consent. You also have the option to opt-out of these cookies. But opting out of some of these cookies may affect your browsing experience.
Necessary
Always Enabled
Necessary cookies are absolutely essential for the website to function properly. This category only includes cookies that ensures basic functionalities and security features of the website. These cookies do not store any personal information.
Non-necessary
Any cookies that may not be particularly necessary for the website to function and is used specifically to collect user personal data via analytics, ads, other embedded contents are termed as non-necessary cookies. It is mandatory to procure user consent prior to running these cookies on your website.
SAVE & ACCEPT