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 (e-Postcard) and receiving acceptance from the IRS.
The e-Postcard is due every year by the 15th day of the 5th month after the close of your tax year. For example, if your tax year ended on April 30, the e-Postcard is due September 15 of the following year. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. You cannot file the e-Postcard until after your tax year ends.
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, 2017 to ensure that the group exemption listing is filed timely. If your state or chapter has not filed, please file now. Click here to file online. Please send proof of acceptance to Membership Services Manager, Morgan Ballou, at firstname.lastname@example.org. Chapters not providing the requested information by January 15, 2017 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.
NALS States and Chapters IRS Form 990N Non-Compliant Filing List for 2015
Alaska Legal Support Professionals (AK)
Hawaii Legal Support Professionals (HI)
NALS of Central Maine (ME)
East Central Missouri LP (MO)