ANNUAL IRS FILING: To avoid allowing your tax-exempt status to lapse or revoked, LERA Chapters must individually file an electronic Form 990 annually.

• IRS Requires annual e-File for LERA Chapters Form 990-N (e-Postcard) (emailed from IRS and due December 31)
• Postcard log-in access: https://sa.www4.irs.gov/eauth/pub/login.jsp
• When filing, be sure to use the EIN number for your LERA Chapter (not the national LERA's EIN number). If you are unsure what your EIN number is, please inquire with [email protected]. We try to keep these on file).

AUTOMATIC REVOCATION OF EXEMPTION: If you miss filing the Form 990-N for three consecutive years, your tax-exempt status will be automatically revoked.

• Automatic Revocation of Exemption
• Automatic Revocation of Exemption FAQ's

An automatically revoked organization must apply to have its status reinstated, It must:

1. File Form 1023 if applying under section 501(c)(3).
2. Pay the appropriate user fee. Annual gross receipts determine the amount of the fee, with fees ranging from $100 to $850.
3. I'm told the easiest way to be eligible for reinstatement is to write “Revenue Procedure 2014-11, Reinstatement Post-Mark Date” on the application and letter
4. If you would like to have your exemption retroactively reinstated, follow the appropriate instructions at this page (same application, more instructions): https://www.irs.gov/charities-non-profits/charitable-organizations/automatic-revocation-how-to-have-your-tax-exempt-status-retroactively-reinstated
5. Send the application and letter to: Internal Revenue Service, P.O. Box 12192 Covington, KY 41012-0192”

Once your chapter is back in "good standing" individually with the IRS as a tax exempt organization, your chapter can be re-added to the LERA National exemption list. However, the above steps must take place, in that order, for chapters in revoked status to return to the National LERA exemption list.

When your chapter is back on the LERA National exemption list, the annual 990 postcard filing is the only requirement to maintain tax exempt status.

OTHER RESOURCES:

IRS Letter 09/14/2005
This letter confirms our continued 501(c)(3) status since January 1965, and verifies our Organizational name change from IRRA to LERA in 2005. This letter can be used as proof of our tax-exempt status should your Chapter be required to produce such evidence. Some vendors may require that you produce this letter.

IRS Letter 06/21/07
This letter notifies LERA Chapters of the new IRS filing requirements beginning in 2007 requiring LERA Chapters to independently file an annual Form 990-N.

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