The deadline is approaching for constituents and regions to file under the AGD group exemption with the Internal Revenue Service (IRS). Constituents or regions that qualify must forward all required information to AGD Headquarters for filing no later than Aug. 31.
Qualifying constituents or regions can file as a tax-exempt group under AGD if they meet all of the following criteria:
- The constituent’s or region’s fiscal year runs Jan. 1 through Dec. 31
- The constituent or region is a 501(c)(6) organization
- The constituent or region has (or has applied for) an employer identification number (EIN)
The AGD group exemption covers a constituent or region under the umbrella of AGD with respect to the constituent’s/region’s tax-exempt status. However, this exemption does not eliminate the constituent’s or region’s need to file a Form 990, Form 990-EZ or Form 990-N with the IRS.
Each constituent or region requesting group tax exemption under AGD must complete the Constituent and Regional Tax Exemption Filing Information (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 a Form 990 or Form 990-EZ, AGD also requests that upon filing your return, a copy of the constituent’s Form 990 be submitted to AGD Headquarters. If you are required to file a Form 990-N, please submit a copy of the constituent’s Form 990-N and an annual statement of activity.