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GUIDELINES FOR CONSTITUENT COUNCILS REGARDING I.R.S. SUBMISSIONS

EMPLOYER IDENTIFICATION NUMBER (E.I.N.)

Each constituent Council must have its own Employer Identification Number (E.I.N.), which is issued by the Internal Revenue Service (I.R.S.). A Council will have used this E.I.N. when applying for a bank account, submitting its tax return, etc. It is also to be reported on the second page of the annual return submitted each year to the Grand Council.

If a Council believes that it has previously been issued an E.I.N., but is unable to locate it, please refer to the following I.R.S. webpage for help:

Lost or Misplaced Your EIN?

Please note that the Grand Council and the Grand Secretary cannot confirm a previously issued E.I.N.

If a Council is ultimately unable to locate its E.I.N., or has never been issued one, then it should apply for a new one. Please refer to the following I.R.S. webpage:

Apply for an E.I.N. Online

TAX-EXEMPT STATUS

The Allied Masonic Degrees in the U.S.A. is a domestic fraternal society, operating under the lodge system, as defined in Section 501(c)(10) of the Internal Revenue Code. The Grand Council is a tax-exempt organization and submits its own tax return annually to the I.R.S.

However, it is very important to note that each constituent Council is also responsible for submitting its own tax return annually to the I.R.S.

It is also very important to note that obtaining an E.I.N. is a separate process from obtaining tax-exempt status. One does not accomplish the other.

If a Council believes that it has tax-exempt status that was previously approved by the I.R.S., it may confirm that status by visiting the following I.R.S. webpages:

Tax Exempt Organization Information

Tax Exempt Organization Search

If a Council firmly believes that it has tax-exempt status that was previously approved by the I.R.S., but cannot confirm it using the websites above, it should contact the I.R.S directly. Please note that the Grand Council and the Grand Secretary cannot confirm the tax-exempt status of a Council.


ANNUAL TAX FILING

Constituent Councils that have tax-exempt status previously approved by the I.R.S. must submit Form 990-N annually to the I.R.S. (Larger Councils or those in special circumstances may have to file Form 990-EZ or 990 rather that 990-N.) Please refer to the following I.R.S. webpage for more information:

Annual Electronic Filing Requirement for Small Exempt Organizations

Form 990-N may be submitted electronically using the following I.R.S. webpage:

Form 990-N Submission

The successful submission of Form 990-N is to be reported on the second page of the annual return submitted each year to the Grand Council.


GROUP EXEMPTION

Constituent Councils that do not have tax-exempt status previously approved by the I.R.S. (and have thus been unable to submit their own 990 series form to the I.R.S.) may request to be included in the "Group Exemption" sponsored by the Grand Council. This will allow a Council in this situation to achieve tax-exempt status without having to apply for such status itself, and without any additional fee.

Councils that have or believe that they have tax-exempt status may also be included in the "Group Exemption." It is strongly recommended that all Councils do so. Participating has no cost or downside. Separate status has no benefits, but does have costs.

However, it is extremely important to note that each Council included in the "Group Exemption" will still be responsible for submitting its own 990 series form annually to the I.R.S. Furthermore, any Council included in the "Group Exemption" that fails to submit its own 990 series form in accordance with I.R.S. regulations will be removed from the "Group Exemption" by the I.R.S. and will not be able to rejoin the "Group Exemption," but will be forced to apply directly to the I.R.S. for its own exempt status, which includes a substantial fee.

A Council may request to be included in the "Group Exemption" sponsored by the Grand Council by completing and submitting the following form to the Grand Secretary:

Request to be Included in Group Exemption

Please note that the completed consent form must be received by the Office of the Grand Secretary by August 31st, 2020. Forms received after that date will not be included in the Grand Council's "Group Exemption" application to the I.R.S. for 2020.