The Internal Revenue Service (IRS) requires NALS to submit a list of subordinate organizations that are covered by the NALS group exemption each year. For your state or chapter to be included in the NALS group exemption the IRS requires you, as the subordinate organization, to be in good standing with the IRS. Good standing is demonstrated by filing the annual Form 990N and receiving acceptance from the IRS.
All local chapters and state associations MUST provide NALS with a copy of the most recent Form 990N acceptance email sent to you by the IRS before January 15, 2014 to ensure that the group exemption listing is filed timely. If your state or chapter has not filed for 2012 please file now. Click here to file online.
Please send proof of acceptance to Saundra Bates at firstname.lastname@example.org. Chapters not providing the requested information by January 15, 2014 will be removed from the NALS group exemption listing and will need to provide proof to the IRS of their tax-exempt status. We appreciate your immediate response to this matter.