Chi Pi at SUNY Fredonia

Filing the 990-N e-Postcard

Each year, all chapters or alumni associations must file a 990-N, also known as the e-Postcard.  All chapters must file the e-Postcard by the 15th day of the 5th month from the chapter’s year end.  If the chapter has gross receipts greater than $50,000, a full 990 form will need to be completed.  If you do not know the chapter year end, an officer of the chapter must contact the IRS at 1-877-829-5500 and request the year end.  If you try to e-file before the year end the form will be rejected by the IRS.
According to IRS regulations, if there is a failure to file the 990-N (or 990, or 990-EZ) for three consecutive years, the IRS will not recognize the chapter or alumni association as active under the group exemption.  If the chapter loses active status with the IRS, the chapter will then be required to pay a fine ranging from $300 to $800 and complete a 30 page application for 501(c)(3) recognition.  There is no quick fix once non-profit status is lost with the IRS.
  • Employer Identification Number (EIN)
  • Tax Year
  • Legal name and mailing address
    • APO + your chapter’s Greek name
    • Your chapter’s on-campus mailbox
  • Name and address of a chapter officer (preferably either the President or Treasurer)
  • Your chapter’s website address (only if it is updated regularly)
  • Confirmation that the chapter’s gross receipts are $50,000 or less
    • Gross receipts means all money that comes into the chapter account over the year.  This does NOT mean the bank account balance.

For more information, check out the Treasurer Guide on the APO IMPACT website.  It offers valuable resources that can be useful for any chapter

Checking Your Tax Exempt Status

You can check the tax exempt status of your chapter by using the IRS Exempt Organization Select Check:
  1. Select “Have filed Form 990-N (e-Postcard)” on the right.
  2. Enter “Alpha Phi Omega” in the Name field.
  3. Enter the city and state or zip code.
  4. Click “Search” and view the results.
You can also check to see if your chapter’s tax exempt status has been revoked by selecting “Were automatically revoked” in step 1 above.
IMPORTANT!  If your chapter has more than one EIN number, one may show as revoked while the other is in good standing!  The status of the “active” EIN may still be okay, but run both reports to be sure!

Chapter Filing Information

With this table, organized by Section, you can find your chapter’s EIN and the end of your chapter’s fiscal year, according to the IRS.  The annual deadline to file the 990-N form for your chapter is the 15th day of the 5th month after the end of the fiscal year, and you may not file for a fiscal year until after that year is over.  For example, if your chapter’s fiscal year ends on December 31, you have from January 1 to May 15 to file your 990-N form.

If your chapter’s EIN is listed as “EXEMPT” you are covered under your school’s EIN and do not have to file a 990-N form.
Sec  Chapter  School  EIN  Fiscal Year End
87  Gamma  Cornell University  16-6069088  December 31
87  Phi  Syracuse University/SUNY ESF  16-6069089  December 31
87  Epsilon Nu  SUNY Oswego  43-1678722  August 31
87  Eta Mu  Utica College  46-4835503  ???
87  Theta Kappa  SUNY Binghamton  20-0883771  August 31
87  Alpha Eta Sigma  Cazenovia College  EXEMPT EXEMPT
87  Alpha Zeta Lambda  SUNY Cortland  59-3837821  December 31
88  Epsilon Zeta  Rensselaer Polytechnic Institute  51-0244113  August 31
88  Kappa Phi  St. Lawrence University  22-2533518  December 31
88  Mu Omicron  Clarkson University  43-1634737  August 31
88  Xi Rho  SUNY Oneonta  13-2902955  December 31
88  Alpha Delta Eta  SUNY Albany  36-3948016  August 31
88  Alpha Eta Mu  SUNY Canton  TBD  TBD
89  Epsilon Gamma  Alfred University  16-6050766  December 31
89  Epsilon Sigma  University of Buffalo  43-1634764  August 31
89  Iota Omega  SUNY Brockport  01-0684997  June 30
89  Mu Lambda  University of Rochester  46-1678723  August 31
89  Xi Zeta  Rochester Institute of Technology  16-6069091  December 31
89  Chi Pi  SUNY Fredonia  43-1678758  August 31
89  Alpha Beta Beta  St. Bonaventure University  43-1634738  August 31
89  Alpha Beta Xi  SUNY Geneseo  16-1294054  December 31
90  Alpha Beta  Pennsylvania State University  25-6063800  August 31
90  Iota Kappa  Bucknell University  36-3206987  December 31
90  Iota Omicron  Gettysburg College  23-6297612  May 31
90  Lambda Lambda  Shippensburg University  45-4544613  December 31
90  Nu Delta  Lebanon Valley College  23-6416515  December 31
90  Xi Iota  Susquehanna University  20-0650794  December 31
90  Xi Lambda  Bloomsburg University of PA  23-6401637  December 31
90  Alpha Gamma Alpha  Dickinson College  43-1678725  August 31
91  Alpha Psi  Lehigh University  23-6275807  December 31
91  Mu Eta  Albright College  23-6390901  December 31
91  Xi Alpha  Muhlenberg College  23-6297545  December 31
91  Omicron Alpha  Kutztown University of PA  20-2406983  December 31
91  Sigma Nu  Delaware Valley College  23-7070845  January 31
91  Alpha Epsilon Kappa  Cedar Crest College  EXEMPT  EXEMPT
91  Alpha Eta Xi  Alvernia University  EXEMPT  EXEMPT
92  Delta Zeta  University of Pennsylvania  43-1702548  August 31
92  Zeta Theta  Drexel University  23-6295895  June 30
92  Zeta Iota  Temple University  80-0863916  December 31
92  Zeta Sigma  University of Delaware  51-0264228  December 31
92  Omicron Upsilon  West Chester University of PA  23-6416517  December 31
92  Sigma Eta  Villanova University  23-7072405  June 30
92  Alpha Beta Delta  Widener University  43-1634462  August 31
92  Alpha Gamma Iota  Univ. of the Sciences in Philly  43-1678744  August 31
92  Alpha Delta Beta  Wesley College  36-3893755  August 31

Perpetual Inventories and Membership Totals

Perpetual Inventories by section:

87 – 88 – 89
90 – 91 – 92

Membership Totals by section:
87 – 88 – 89
90 – 91 – 92