Three years ago all locals with revenues less than $25,000 a year of annual income were not required to file with the IRS to maintain your 501c5 not for profit status. The IRS has since changed that requirement and instituted an online filing form for those locals with yearly revenues under $25,000 called a 990N. The only notice you would have received would have been a postcard outlining the change to the tax law. The “grace period” for filing is about to expire in October 15. The IRS motivation for this change was a housekeeping issue to determine which organizations are still out there and active.

If you do not file, your local, will lose its tax exempt status and all dues received from your membership will be considered taxable income. You will have to reapply to receive the status again and you may also run the risk of a problem with your IAFF charter.

An hour of your time filing this important document maintaining your 501c5 status will save you countless hours trying to reestablish your tax status not to mention potential fees and penalties.

The form is easy to fill out and is available here. Also at that site is a state by state search to show which organizations and locals are at risk. Many of our locals are on this list!!! Check your local or organization and make sure the proper forms are filed. This is an autonomous issue.The PPFFA cannot fill out the form for you.

Click here for those of you that would like to see if your local has ever filed a 990.

Click here to view a List of Organizations At Risk of Automatic Revocation of Tax-Exempt Status.