^* Technically: by the 15th day of the 5th month after your chapter's fiscal year ends. If your fiscal year is the calendar year (Jan 1 – Dec 31), that's May 15.

What you'll need before you start

• Your chapter's EIN (federal tax ID number)
• Your fiscal year start and end dates (usually Jan 1 – Dec 31)
• Your chapter's legal name and mailing address (as registered with the IRS)
• The principal officer's name and address (usually the chapter president or treasurer)
• Confirmation that gross receipts were $50,000 or less

Every state has its own rules, but most chapters need two state filings each year:

1. Annual Nonprofit Corporation Report — filed with the Secretary of State.
2. Charitable Solicitation Renewal — filed with the Attorney General or state regulator (so you can legally ask for donations).

Not sure which state your chapter is registered in? Check your IRS Letter of Determination — it lists the state and address on record for your chapter.

The IRS doesn't ask for these every year — but they need to exist in case of an audit and they make next year's filing easy.

• Bank statements for the full fiscal year
• Thank-you letters for every donation of $250 or more (donors need these to claim a tax deduction)
• Minutes from your annual board meeting
• IRS confirmation email after you submit the 990-N — save it
• State filing receipts — save the confirmations

A simple folder (paper or a Google Drive folder) is plenty. Don't overthink this part.