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FEDERAL & STATE REQUIREMENTS

All organizations exempt from Income Tax under section 501(C)must file an annual information return - a version of Form 990. This form is due by the 15th day of the 5th month after the organizations' year end. Organizations are also able to file an extension.

Failure to file on time or file for an extension will result in penalties against the organzation and/or respnsible persons. Failure to file an annual return or submit a notice as required for three consecutive years will result in automatic loss of tax-exempt status.

Every labor orgranization subject to the Labor-Managment Reporting and Disclosure Act, as amended (LMRDA), the Civil Service Reform Act (CSRA), or the Foreign Service Act (FSA) must file a financial report, Form LM-2, LM-3 or LM-4, each year with the Office of Labor-Management Standards of the U.S. Department of Labor.

Read More

Labor Union Form 990 Quick Guide
Connecticut Sales Tax Quick Guide
LM Form Quick Guide