CHAPTER IRS FILING

Your local Slow Food chapter must file with the IRS each year by May 15. If your chapter fails to file, you risk losing your tax-exempt status. Reinstating it is an awful, costly headache. If your chapter grossed less than $50,000 in the previous calendar year, you only have to file the 990-N, an online e-postcard that takes about 5 minutes. If you grossed more than $50,000, then you file the 990-EZ or 990. To remain in good standing with Slow Food USA, you must notify the office that you have completed and filed your taxes. To do this, forward the confirmation you receive from the IRS (an email if you file online) to [email protected] along with the name of your chapter. When filing the 990-N e-postcard, make sure to use your chapter’s EIN (Employer Identification Number), not the Slow Food USA national EIN. Here’s the information you’ll be asked to include in the e-postcard: The 990-N asks: You should fill out: Organization’s legal name

Your chapter name

Any other names your organization uses

N/A

Organization’s mailing address Organization’s website address

The mailing address of your Treasurer or Board Chair Chapter website, if applicable

Organization’s employer identification number

Your chapter EIN

Name and address of the principal officer of your organization

Name and address of your Board Chair

Organization’s annual tax period

Jan 1 – Dec 31

Verify that your organization’s gross receipts are still $50,000 or less

Yes

Indicate if your organization has terminated

N/A, unless the chapter is closing

If your chapter grossed more than $50,000 in the previous calendar year, then you file the 990-EZ or 990 (depending on how much you grossed). In this case, we advise you to seek the pro-bono services of a CPA or other professional to assist with accounting. Be sure to check with your state government about filing requirements as the rules vary by state. While not all states have requirements, most do. 1000 Dean Street, Suite 222 Brooklyn, NY 11238 +1 718 260 8000 www.slowfoodusa.org

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Other IRS Forms In some cases, your chapter may be required to file one of the following: • If you’ve hired an employee, you need to file Forms W-2 and W-3 (Wage and Tax Statement and Transmittal of Income and State Tax Statements). • If you’ve had more than $1,000 in gross receipts of Unrelated Business Income (UBI) in a fiscal year, you’re required to file Form 990T (and the state equivalent, if any) and pay any tax that may be due. UBI may include such income as advertising in chapter newsletters/web sites and merchandise sales. The rules in this area are complex and constantly changing—please refer to IRS publication numbers 557 and 598 and/or your tax advisor for more information. Legal Definitions Slow Food USA is a 501(c)(3) not-for-profit organization. The IRS defines Slow Food USA chapters as subordinate informal associations (or “subordinates”). Slow Food USA has a federal Group Tax Exemption Number, or GEN, which is 4272. All chapters that comply with the requirements described in this Handbook are entitled to be listed under Slow Food USA’s Group Tax Exemption Number. This means that chapters are covered under Slow Food USA’s umbrella non-profit status. Though every chapter has an EIN, nearly all chapters are “informal associations,” not incorporated organizations. Check your state’s filing guidelines to determine whether your chapter needs to “incorporate” – it could mean additional benefits or burdens. Frequently Asked Questions What is an EIN number? An EIN is an Employer Identification Number. Each chapter has its own EIN -- it's like your ID number with the IRS. Please make sure to use your chapter's EIN when filing. Do not use Slow Food USA's EIN. What are the IRS requirements of chapters? All chapters must file with the IRS by May 15. If your chapter grossed less than $50,000 in 2011, you only have to file the 990-N, an online e-postcard that takes about 5 minutes. If you grossed more than $50,000, then you file the 990-EZ or 990. What happens if my chapter doesn't file? You'll be at risk of losing your non-profit status. The IRS will revoke the EINs of chapters who haven't filed. The process for getting your EIN reinstated is costly and time-consuming... so make sure you file! What if the previous leader didn't give me any information about our EIN? If you need to know your EIN, please contact the national office at [email protected]. When I try to file, the IRS doesn't recognize my EIN. 1000 Dean Street, Suite 222 Brooklyn, NY 11238 +1 718 260 8000 www.slowfoodusa.org

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That means the IRS hasn't yet updated their records. We recommend you try again closer to May 15. If they don't update their records before May 15, then they’ll allow you to do a late filing. Each year, the IRS contacts Slow Food USA in November with a request to double-check chapter info and report new chapters. Occasionally, they’re late in sending this request, and subsequently late in updating their records in time for the May 15 deadline. How can I change the contact information the IRS has on file for our chapter? Send a fax with the chapter EIN and the new contact person and address to the IRS fax number at 801-620-3249. What about state filing requirements? Be sure to check with your state government about filing requirements, too. The rules vary by state, and not all states have requirements, but most do.

1000 Dean Street, Suite 222 Brooklyn, NY 11238 +1 718 260 8000 www.slowfoodusa.org

2/24/2016