GUIDELINES FOR CONSTITUENT COUNCILS
REGARDING I.R.S. SUBMISSIONS
EMPLOYER IDENTIFICATION NUMBER (E.I.N.)
Each constituent Council must have its own Employer Identification Number (E.I.N.), which is issued by the Internal Revenue Service (I.R.S.). A Council will have used this E.I.N. when applying for a bank account, submitting its tax return, etc. It is also to be reported on the second page of the annual return submitted each year to the Grand Council.
If a Council believes that it has previously been issued an E.I.N., but is unable to locate it, please refer to the following I.R.S. webpage for help:
Please note that the Grand Council and the Grand Secretary cannot confirm a previously issued E.I.N.
If a Council is ultimately unable to locate its E.I.N., or has never been issued one, then it should apply for a new one. Please refer to the following I.R.S. webpage:
The Allied Masonic Degrees in the U.S.A. is a domestic fraternal society, operating under the lodge system, as defined in Section 501(c)(10) of the Internal Revenue Code. The Grand Council is a tax-exempt organization and submits its own tax return annually to the I.R.S.
However, it is very important to note that each constituent Council is also responsible for submitting its own tax return annually to the I.R.S.
It is also very important to note that obtaining an E.I.N. is a separate process from obtaining tax-exempt status. One does not accomplish the other.
If a Council believes that it has tax-exempt status that was previously approved by the I.R.S., it may confirm that status by visiting the following I.R.S. webpages:
Tax Exempt Organization Information
Tax Exempt Organization Search
If a Council firmly believes that it has tax-exempt status that was previously approved by the I.R.S., but cannot confirm it using the websites above, it should contact the I.R.S directly. Please note that the Grand Council and the Grand Secretary cannot confirm the tax-exempt status of a Council.
ANNUAL TAX FILING
Constituent Councils that have tax-exempt status previously approved by the I.R.S. must submit Form 990-N annually to the I.R.S. (Larger Councils or those in special circumstances may have to file Form 990-EZ or 990 rather that 990-N.) Please refer to the following I.R.S. webpage for more information:
Annual Electronic Filing Requirement for Small Exempt Organizations
Form 990-N may be submitted electronically using the following I.R.S. webpage:
The successful submission of Form 990-N is to be reported on the second page of the annual return submitted each year to the Grand Council.