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Accountants Stotlar and Stotlar, S.C., (previously accountants for the National Office in Madison Wisconsin) have provided the following information:

	The National Association is required to file forms with both the Internal Revenue Service and the State of Illinois. These forms DO NOT report the activities of the individual chapters.
	Each chapter must file its own forms IF the filing requirements are satisfied. The requirements for filing federal tax forms are contained in the instructions for Form 990 and 990 EZ (short form).

In general, filing is based on the receipts collected during the fiscal year. To obtain your copy of these forms and the instruction booklet, you may call the toll free number for federal tax forms: 1-800-829-3676 (1-800-Tax-Form) or online at www.irs.gov in PDF format:

Form 990

http://www.irs.gov/pub/irs-pdf/f990sa.pdf

Form 990 EZ

http://www.irs.gov/pub/irs-pdf/f990ez.pdf

Instructions:

http://www.irs.gov/pub/irs-pdf/i990-ez.pdf

The state filing requirements differ from state to state. And so, each chapter should consult its local taxing authorities or tax advisors.

Tax Return Filing Requirements