Group Exemptions and Responsibility of Constituent Councils
The Grand Council of the Allied Masonic Degrees of the United States of America does not at this time intend to apply for or maintain a group exemption covering its Constituent Councils
Effective January 20, 2026, the Internal Revenue Service resumed accepting applications for group exemption letters under Revenue Procedure 2026-8. After reviewing the regulations, the Officers of the Grand Council determined that the Grand Council should not apply for a group exemption at this time.
Accordingly, a chartered Constituent Council should not assume that it is covered by the Grand Council’s federal tax-exempt status simply because it is chartered by, affiliated with, or subordinate to the Grand Council.
Each Constituent Council is responsible for establishing its own federal tax-exempt status, maintaining that status, and satisfying all applicable federal, state, and local tax filing and reporting requirements.
This responsibility includes, as applicable:
Obtaining and maintaining the Council’s own EIN;
Applying to the IRS for recognition of tax-exempt status;
Preserving the Council’s IRS determination and other tax records;
Filing Form 990-N, Form 990-EZ, Form 990, or any other required federal return or notice;
Monitoring the Council’s tax-exempt status and correcting any deficiencies;
Seeking reinstatement if the Council’s tax-exempt status is automatically revoked; and
Complying with any applicable state or local tax requirements.
The Grand Council, the Grand Secretary, and the Grand Treasurer do not administer, maintain, guarantee, or assume responsibility for the tax-exempt status of individual Constituent Councils.
The Grand Council’s acceptance of a Council’s Annual Return, issuance or continuation of a charter, maintenance of the Council’s EIN in Grand Council records, or any other administrative action should not be interpreted as confirmation that the Council is in good standing with the IRS or any other taxing authority. Each Constituent Council is solely responsible for its own compliance with applicable tax laws and filing requirements.
The Grand Council assumes no responsibility or liability for taxes, penalties, interest, loss of tax-exempt status, reinstatement costs, or other consequences resulting from a Constituent Council’s failure to obtain or maintain tax-exempt status, file required returns or notices, or otherwise comply with applicable law.
Council officers are strongly encouraged to make federal tax compliance part of the regular transition between Secretaries and Treasurers and to retain tax records as permanent records of the Council. When there is any uncertainty regarding a Council’s status or obligations, the Council should contact the IRS or consult a qualified tax professional.
Federal Tax Guidelines for Constituent Councils
The following information is provided to assist Constituent Councils of the Grand Council of the Allied Masonic Degrees of the United States of America in meeting their federal tax and reporting responsibilities.
Each Constituent Council is responsible for maintaining its own Employer Identification Number (EIN), establishing and maintaining its own federal tax-exempt status, and completing any annual filing required by the Internal Revenue Service.
The Grand Council files separately for its own organization. Filing an Annual Return with the Grand Council does not satisfy a Council’s filing obligation with the IRS. The Grand Council and the Grand Secretary cannot determine or certify a Council’s EIN or individual federal tax-exempt status. Questions concerning a Council’s federal tax record should ultimately be directed to the IRS or, when appropriate, a qualified tax professional.
This information is provided for general administrative guidance and should not be considered legal, accounting, or tax advice. IRS requirements and procedures may change.
Employer Identification Numbers (EINs)
Every Constituent Council should have its own Employer Identification Number, or EIN. The IRS requires tax-exempt organizations to have an EIN even when they have no employees. An EIN identifies the organization for federal tax purposes, but an EIN does not, by itself, establish tax-exempt status.
If Your Council Already Has an EIN
The Council Secretary and Treasurer should maintain a permanent record of the Council’s EIN and, whenever possible, a copy of the IRS notice or letter confirming it.
If a Council believes that it has previously received an EIN but cannot locate the number, do not apply for another EIN simply because the existing number has been lost or misplaced.
The Council should first attempt to recover or verify its existing EIN. The IRS recommends checking previous IRS correspondence and tax filings, banking records, and other records on which the EIN may have been used. An authorized representative of the Council may also obtain certain IRS business transcripts or contact the IRS Business and Specialty Tax Line at 800-829-4933 and request Letter 147C, EIN Previously Assigned.
IRS Employer Identification Number Information
Please note that the Grand Council and the Grand Secretary cannot confirm a previously issued EIN.
If Your Council Has Never Had an EIN
If the Council has never received an EIN, or the IRS determines after researching its records that no EIN was previously assigned, the Council should obtain one directly from the IRS. There is no charge to obtain an EIN from the IRS.
Apply for an EIN through the IRS
Once received, the EIN confirmation should be treated as a permanent Council record and transferred from Secretary to Secretary along with the Council’s other permanent records.
Federal Tax-Exempt Status
The Grand Council of the Allied Masonic Degrees of the United States of America is recognized as a tax-exempt domestic fraternal organization under Section 501(c)(10) of the Internal Revenue Code. The Grand Council files its own annual federal information return.
Section 501(c)(10) applies to domestic fraternal societies operating under the lodge system that have a fraternal purpose, do not provide life, sick, accident, or similar benefits to members, and devote their net earnings exclusively to religious, charitable, scientific, literary, educational, and fraternal purposes.
An EIN and federal tax-exempt status are two different things. Obtaining an EIN does not make a Council tax-exempt.
Likewise, a charter from or affiliation with the Grand Council should not be treated as a substitute for documentation of the Council’s own IRS status. A Council should maintain documentation supporting its federal tax-exempt status in its permanent records.
Confirming Existing Tax-Exempt Status
A Council that believes it has previously been recognized as tax-exempt by the IRS should first search for its organization using the IRS Tax Exempt Organization Search (TEOS). Searching by EIN is generally preferable when the EIN is known.
IRS Tax Exempt Organization Search
TEOS provides access to several types of information, including electronically filed Form 990-series returns, Form 990-N submissions, automatic revocation information, and IRS determination letters issued on or after January 1, 2014.
If a Council’s determination letter was issued before 2014, a copy may be requested from the IRS using Form 4506-B, Request for a Copy of Exempt Organization IRS Application or Letter. The Council may also request an IRS affirmation letter using that form.
If the Council is unable to confirm its status through available records, an authorized Council officer may contact IRS Tax Exempt and Government Entities Customer Account Services at 877-829-5500.
Please note that the Grand Council and the Grand Secretary cannot confirm a Constituent Council’s individual federal tax-exempt status.
Applying for Recognition of Tax-Exempt Status
A Council that cannot establish that it has previously received federal recognition should consult the IRS or a qualified tax professional concerning an application for recognition under Section 501(c)(10).
Organizations seeking recognition under Section 501(c)(10) generally use Form 1024, Application for Recognition of Exemption Under Section 501(a). Form 1024 must be filed electronically through Pay.gov, and a user fee applies.
IRS Information About Form 1024
Grand Council Guide for Filing a Form 1024
A Council must have an EIN before submitting an application for federal tax-exempt recognition.
Annual IRS Filing Requirements
Most federally tax-exempt organizations are required to make an annual filing with the IRS. For smaller Constituent Councils, this will ordinarily be Form 990-N, Electronic Notice (e-Postcard). The correct form depends primarily upon the Council’s gross receipts and, for larger organizations, its total assets.
| Financial Activity | Federal Filing |
| Gross receipts normally $50,000 or less | Form 990-N |
| Gross receipts under $200,000 and total assets under $500,000 | Form 990-EZ or Form 990 |
| Gross receipts $200,000 or more, or total assets $500,000 or more | Form 990 |
For purposes of these thresholds, “gross receipts” generally means the total amount received by the organization from all sources before subtracting expenses.
Most Constituent Councils will fall within the Form 990-N threshold, but a Council with unusual financial activity should consult the IRS requirements or a qualified tax professional to determine the correct filing.
IRS: Which Form 990 Does an Exempt Organization File?
Form 990-N
Form 990-N is an electronic notice intended for most small tax-exempt organizations whose gross receipts are normally $50,000 or less.
IRS Form 990-N Information and Filing Instructions
The IRS filing deadline is generally the 15th day of the fifth month after the close of the Council’s tax year. For a Council operating on a calendar year ending December 31, the federal filing deadline is generally May 15 of the following year.
The Grand Council Annual Return is a separate organizational requirement. Constituent Councils should report their federal filing information in the appropriate portion of the Annual Return and retain the IRS filing confirmation as part of the Council’s permanent records.
Councils eligible to file Form 990-N are strongly encouraged to complete the filing promptly following the close of the calendar year rather than waiting until the federal deadline.
Failure to File and Automatic Revocation
Failure to complete the annual IRS filing can have serious consequences.
A tax-exempt organization that is required to file Form 990, Form 990-EZ, or Form 990-N and fails to file for three consecutive years automatically loses its federal tax-exempt status. Revocation occurs by operation of law on the due date of the third missed filing.
Simply filing a Form 990-N after automatic revocation does not restore tax-exempt status. An organization whose exemption has been automatically revoked must apply for reinstatement. For a Section 501(c)(10) organization, this generally requires filing Form 1024 and paying the applicable user fee.
IRS Automatic Revocation Information
Councils should be aware that the IRS Automatic Revocation List is a historical record. An organization that was later reinstated may continue to appear on the list. If a Council appears there, it should determine whether a later IRS determination reinstated its exemption rather than relying on the revocation listing alone.
Federal Exemption and State Tax Exemption Are Different
Federal income tax exemption does not automatically provide exemption from state sales, use, property, or other state and local taxes.
Likewise, an EIN is not a state “tax-exempt number.” State tax exemptions are governed by the laws and procedures of the individual state. A Council seeking exemption from state or local taxes should contact the appropriate state taxing authority or a qualified tax professional.
Permanent Records and Officer Transitions
Every Council should ensure that its tax records are maintained as permanent institutional records rather than in the personal files of an individual Secretary or Treasurer. At a minimum, the Council should preserve:
Its EIN and IRS EIN confirmation notice or Letter 147C
Its IRS determination letter, affirmation letter, or other documentation supporting federal tax-exempt status
Copies or electronic confirmation of each annual Form 990-N, Form 990-EZ, or Form 990 filing
Correspondence received from the IRS
Records of any application for exemption or reinstatement
The Council’s Pay.gov and IRS account information, maintained securely and transferred appropriately when officers change
These records should be reviewed whenever a new Secretary or Treasurer assumes office.
Questions and Assistance
For questions concerning an EIN, Councils may contact the IRS Business and Specialty Tax Line at 800-829-4933.
For questions concerning tax-exempt status, exemption applications, affirmations, or exempt-organization accounts, Councils may contact IRS Tax Exempt and Government Entities Customer Account Services at 877-829-5500.
Council officers with complicated tax circumstances, significant revenue, unrelated business activity, prior missed filings, or uncertainty concerning the Council’s legal status should consider consulting a qualified accountant, enrolled agent, or attorney familiar with tax-exempt organizations.
Last reviewed: August 2026