The deadline is approaching for constituencies and regions to file under the AGD group exemption with the Internal Revenue Service (IRS). Constituencies or regions that qualify must forward all required information to AGD headquarters for filing no later than Aug. 30.
Qualifying constituencies or regions can file as a tax-exempt group under AGD if they meet all of the following criteria:
- The constituency’s or region’s fiscal year runs from Jan. 1 through Dec. 31.
- The constituency or region is a 501(c)(6) organization.
- The constituency or region has (or has applied for) an employer identification number (EIN).
The AGD group exemption covers a constituency or region under the umbrella of AGD with respect to the constituency’s/region’s tax-exempt status. However, this exemption does not eliminate the constituency’s or region’s need to file forms 990, 990-EZ or 990-N with the IRS.
Each constituency or region requesting group tax exemption under AGD must complete the Constituent/Regional Request for Group Exemption Inclusion (confirmation by phone or email cannot be accepted). Please provide a contact name and complete mailing address.
Also, if you would like to participate and file under AGD’s group exemption and you are required to file form 990 or 990-EZ, AGD requests that, upon filing your return, a copy of the constituency’s form 990 be submitted to AGD headquarters. If you are required to file form 990-N, please submit a copy of the constituency’s 990-N and an annual statement of activity.
Review the AGD Group Exemption Questions and Answers for more information. Contact the CST at email@example.com or 888.243.7392 with questions.