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Chapters may be included as a subordinate group of the LERA national association for the purpose of exemption from federal income taxes under section 501(c)(3) of the Internal Revenue Service code. To qualify for exemption, each subordinate must have its own employer identification number (applied for through the district office of the IRS area where the chapter is located) even if it has no employees. When a new chapter has received its EIN, it should notify the LERA national office of their number and ask in a letter to be included in the yearly update of the subordinates covered by a group exemption letter (resubmitted each year in September). This procedure relieves each of the subordinates covered by a group exemption letter from filing its own application for recognition of exemption. In fact, a subordinate included in a group exemption letter should not apply separately for recognition of exempt status unless it no longer wants to be included in the group exemption letter.

Chapters receiving non profit status through their state are entitled to use non-profit bulk mailing privileges through the post office at a much reduced rate. You will need:

	Form PS 3624, the Application to mail Nonprofit Standard Mail Rates and Checklist
	Letter approving LERA National Office Nonprofit Standard Mail Rate mailing privileges in Champaign, IL, 61820 post office (upon request, LERAoffice@uiuc.edu)
	Letter from IRS recognizing LERA National Office and its subordinates as exempt from Federal income (upon request, LERAoffice@uiuc.edu)
	Most recent letter from IRS showing continued exempt status for national office and chapters or subordinates (upon request, LERAoffice@uiuc.edu)
	Section of national annual report listing the chapter's tax ID number (upon request, for new chapters this is after the chapter EIN is obtained and national office files for exemption in September, LERAoffice@uiuc.edu)

Group Exemption Procedures