Archived Messages from the Grand Secretary

The Grand Secretary periodically sends emails to the Secretaries of Constituent Councils regarding the administration and operation of their Council. Those messages are archived here for reference.


Forms for Constituent Councils

SUPPLIES ORDER FORM [.xlsx]
For regalia and supplies
[Last modified March 15, 2023]

2023 ANNUAL RETURN FORM [.xlsx]
For the year ending December 31, 2023
[Last modified March 15, 2024]

RED BRANCH OF ERI
NOMINATION FORM [.xlsx]

[Last modified March 15, 2024]

Completed forms should be submitted to the Grand Secretary:

Seth C. Anthony
P.O. Box 6207
Harrisburg, PA 17112-0207
g.*******@gm***.com


Tax Guidelines for Constituent Councils

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:

Lost or Misplaced Your EIN?

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:

Apply for an E.I.N. Online

 

TAX-EXEMPT STATUS

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:

Form 990-N Submission

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.


Document Library

CONSTITUTION OF THE GRAND COUNCIL [.pdf]

At the Annual Communication of the Grand Council held on February 13th, 2021, the voting delegates approved the republication of our Constitution, which incorporated all previously adopted amendments. This republished Constitution, with all amendments adopted through February 10th, 2024, may be downloaded by selecting the button below.

SECRETARY’S GUIDE [.pdf]

A Guide for Constituent Council Secretaries regarding the administration of a local Council.

This guide is provided for informational purposes only and is not a governing document.

GETTING PUBLISHED IN THE MISCELLANEA [.pdf]

A Guide for Constituent Councils regarding the submission of original papers for inclusion in the Miscellanea.

This guide is provided for informational purposes only.


Old Forms

Provided for reference.

2022 ANNUAL RETURN FORM [.xlsx]
For the year ending December 31, 2022
[Last modified March 15, 2023]

2021 ANNUAL RETURN FORM [.xlsx]
For the year ending December 31, 2021
[Last modified March 15, 2022]

2020 ANNUAL RETURN FORM [.xls]
For the year ending December 31, 2020
[Last modified March 15, 2021]