Dear Administrators, Recorders and Secretaries,
All Moose Lodges, Chapters, Legions, Associations, and any other unit that has a unique EIN are required to file an annual information return, known as IRS Form 990, Form 990EZ, or Form 990N.
The form you choose to file depends on your unit’s gross receipts and total assets, as defined in the table below.
Please Note: New legislation set forth by the IRS requires 990 Forms to be filed electronically. A simple internet search will provide a list of software vendors that can be used to file electronically.
Moose International used Form 990 Online and found the software easy to use and reasonably priced. Moose International is NOT endorsing this vendor nor are they affiliated in any way.
The demos below still apply and will aid with your filings. It may be helpful to fill out a paper copy to use when completing an electronic submission.
If your unit uses a professional tax service to file, you may wish to contract with them for the electronic filing.
Please read the instruction section for your Unit’s required form (below) for more information.
990: Return Of Organization Exempt From Income Tax
Purpose:
Annual information return
Who Files:
Fraternal Units with gross receipts greater than or equal to $200,000 or total assets greater than or equal to $500,000
When Filed:
No later than September 15
Instructions:
Form 990 MUST be filed electronically. No paper submissions will be accepted. Use this demo to guide your electronic filing.
Download:
990 EZ: Short Form Return Of Organization Exempt From Income Tax
Purpose:
Annual information return
Who Files:
Fraternal Units with gross receipts less than $200,000 and total assets less than $500,000
When Filed:
No later than September 15
Instructions:
Form 990 MUST be filed electronically. No paper submissions will be accepted. Use this demo to guide your electronic filing.
Download:
990 N: Electronic notice (e-postcard) for tax-exempt organizations not required to file Form 990 or Form 990 EZ.
Purpose:
Annual information return
Who Files:
Fraternal units with gross receipts of $50,000 or less
When Filed:
No later than September 15
Instructions:
This form must be completed and submitted electronically. There is no paper form. All filers must register at the IRS.gov prior to filing their first Form 990 N. This is a one-time registration; you won’t be asked to register again.
Additional Schedules:
Where applicable for Moose Units filing Form 990 or Form 990EZ. Every unit filing a Form 990 or a Form 990EZ must file Schedule O and Schedule R at a minimum, all others are lodge specific.
All of the instructions and guidelines posted on the www.mooseintl website are based on the operations of average Moose Lodges, Chapters, and Legions.
- If your unit has activities that are not addressed in the instructions provided, you should contact your State 990 or Government Relations Chairman.
- If you have any general questions about filing your return, please contact Member Services at (630) 906-3658.
- Please attempt to prepare the form yourself, as outside help can be quite expensive, and many accountants are not familiar with Fraternal Organizations.
We anticipate quite a few Lodges will be required to file Form 990 this year. If you have determined you are required to file Form 990, please use the form, schedules and attachments posted on our website and also available at www.irs.gov.
If your filing status indicates you are required to file Form 990EZ, please use the online forms and worksheets, posted on our website and also available at www.irs.gov.
After completing Form 990 or Form 990EZ, it must be signed by the Lodge Administrator, Chapter Recorder or Moose Legion Secretary and then presented to the board. After the board has had an opportunity to view the return, it must be mailed to:
Department of the Treasury
Internal Revenue Service Center
Ogden UT 84201-0027
If your filing status indicates you can file Form 990N, please remember no paper forms are required. Please follow the instructions provided above for filing electronically.
All forms must be remitted to the IRS no later than September 15, 2022.
It is very important that you file a return or an extension by September 15, as the penalties for late filing can be costly.
If you need to request an extension of time to file, please obtain Form 8868 from the IRS. This form can be downloaded from the IRS web site. Do NOT mail the extension until September and you are sure you will need more time to complete the 990.
Again, if you have any general questions about filing your return, please contact Member Services at (630) 906-3658.
