Tax 990

Nonprofit Tax Filing Requirements for Domestic Fraternal Societies and Associations

An overview of applying for tax-exempt status, 990 filing requirements, and IRS deadline.

What Should Domestic Fraternal Societies and Associations Know About Tax Exemption and Form 990 Filing?

- Updated August 14, 2023 - 2.00 PM - Admin, Tax990

Nonprofit organizations that are involved in carrying out any exempt activities can obtain federal tax exemption under the corresponding IRC section if they fulfill the requirements established.

This article explains how Domestic Fraternal Societies and Associations can obtain tax-exempt status, their 990 filing requirements, and more.

How Does the IRS Define Domestic Fraternal Societies and Associations?

The IRC Section 501(c)(10) defines Domestic Fraternal Societies and Associations as organizations that operate towards the furtherance of any fraternal purposes and have a significant program of
fraternal activities.

The earnings of these organizations are generally dedicated towards charitable, fraternal, and other related purposes within a domestic lodge system.

How Do Domestic Fraternal Societies Apply for Tax Exemption?

In order to obtain federal tax exemption, Domestic Fraternal Societies involved in the services described above can file Form 1024 - Application for Recognition of Exemption Under Section 501(a) or Section 521 of the Internal Revenue Code.

In addition to this, Domestic Fraternal Societies must also meet the following requirements:

Must be a domestic organization established and operated in the United States.

Must operate towards the furtherance of a fraternal purpose and must be operating under a lodge system with a minimum of two active entities:

  • Parent organization
  • Subordinate organization

Must not provide benefits of any kind to organization members; this includes life, sick, accident, or similar-type benefits.

The net earnings of the organization should not benefit any private shareholders.

What are the 990 filing Requirements for Domestic
Fraternal Societies?

The Domestic Fraternal Societies that are exempt under 501(c)(10) are required to file 990 Series Forms annually to report the details required by the IRS regarding their financial status, activities carried out during the tax year, and more.

Domestic Fraternal Societies with gross receipts of $50,000 or less should e-file form 990-N.

Domestic Fraternal Societies having gross receipts less than $200,000 and assets less than $500,000 for their accounting period should file form 990-EZ electronically.

Domestic Fraternal Societies with gross receipts of $200,000 or more (or) assets of $500,000 or more must file form 990 online.

Additional Filing Requirements

The Domestic Fraternal Societies that file Form 990-EZ or 990 may be required to attach certain Schedules for reporting additional details.

If the unrelated business income of a Domestic Fraternal Society is $1000 or more, should
e-file Form 990-T.

When is the Form 990 Deadline for Domestic Fraternal Societies?

Generally, the deadline to file 990 forms is the 15th day of the 5th month after the end of the accounting period that the Domestic Fraternal Societies follow.

This means if the Domestic Fraternal Societies follow the calendar tax year, then their deadline to file a 990 return is May 15th.

Operating on a Fiscal Tax Year? Find your 990 deadline.

If the deadline falls on a Saturday, Sunday, or a federal holiday, then the Domestic Fraternal Societies must file their 990 forms by the next business day.

Tax990 is Here to Streamline 990 Filings for Domestic Fraternal Societies!

As a leading e-file provider that the IRS authorizes, Tax 990 enables Domestic Fraternal Societies and other tax-exempt organizations to complete their 990 filings with the maximum convenience.

Here are a few of the helpful features offered by Tax990,

Free 990 Schedules - Based on the data entered on 990 forms, the applicable Schedules will be included automatically for free.

Prepare Forms Easily - Choose between our Form based or Interview style filing to fill out your forms with complete ease.

Internal Audit System - Tax990 ensures the accuracy of 990 returns by auditing them for the
IRS before transmission.

Retransmit rejected returns - The IRS rejected returns can be retransmitted for free after
fixing the errors.

Live Customer Support - Our support team, via live chat, phone, and email, will resolve any questions you may have during the filing.