INTERNAL REVENUE SERVICE FILING REQUIREMENTS AND FORMS

In the United States, Kiwanis clubs must file annually with the Internal Revenue Service (IRS). Here is information from the IRS on what clubs need to know about their annual filing requirements: 

    • Small, tax-exempt organizations whose gross receipts normally are US$50,000 or less are required to file the IRS’ electronic postcard Form 990-N. 
    • Those whose gross receipts normally exceed US$50,000 to US$200,000 are required to file Form 990-EZ. 
    • Those with gross receipts greater than $200,000 must file Form 990.

For more information, go to the IRS Charities & Non-Profits website. You can find information related to:  

    • Applying for tax-exempt status. 
    • Filing requirements. 
    • Reinstatement if your club loses its tax-exempt status. 
    • Searching for your tax-exempt status. 
    • Resources for tax-exempt organizations. 

When you need information on filing an IRS Form 990 or equivalent, you can also go to Tax Exempt Organization Search (IRS). This website allows you to find a Kiwanis club or other non-profit organization and view its Form 990. The website also has other resources that you may find helpful. 

Kiwanis International does not maintain records of your club’s IRS history, but if you have any questions, you can email Kiwanis International’s finance department at finance@kiwanis.org or call +1-800-549-2647, ext. 153.