IRS Form Filing Information

Who must file Form 990-N (e-Postcard)?

All Delta Sigma Pi collegiate and alumni chapters with annual gross receipts less than $25,000 must file the 990-N e-Postcard. (Chapters with receipts greater than $25,000 must file Form 990 or Form 990EZ as was previously required.)

What does this mean for my chapter?

The Fraternity operates on a fiscal year of July 1 to June 30, so by November 15, you must file the 990-N (e-Postcard) online. (All chapters are asked to file no later than October 15 to ensure compliance.) The information you file will be based on July 1, 2007 – June 30, 2008.

There is no cost to file, but you may be penalized by the IRS if you do not.

Chapters may contact the Central Office for their Tax ID (also known as EIN) number if your chapter doesn’t have it on file. This number will be required during the filing process and is unique to each chapter.

The online filing process is quick and easy with less than 10 questions for which you will need to provide answers.

Once filed, you will recieve an online confirmation that needs to be emailed to the Central Office at accounting@dspnet.org.

That is it!

How To File

Click here to file the e-Postcard. If you have trouble accessing the system using that link, you may be able to access the filing site directly by typing or pasting the following address into your Internet browser: http://epostcard.form990.org. When you access the system, you will leave the IRS site and file the e-Postcard with the IRS through our trusted partner, Urban Institute. The form must be completed and filed electronically. There is no paper form.

Click here to access detailed steps to filing an e-Postcard.

e-Postcard: Frequently Asked Questions and Answers

To view and/or print all the FAQs please click here. You will need Adobe Acrobat to access this file.

Other Information

Under the Pension Protection Act of 2006, most small tax-exempt organizations whose gross receipts are normally $25,000 or less must file Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations not Required To File Form 990 or 990-EZ. Before this law was enacted, these small organizations were not required to file annually with the IRS. The first filings are due in 2008 for tax years ending on or after December 31, 2007.

Delta Sigma Pi is on a fiscal year 7/1/2007 – 6/30/2008. This means the e-postcard must be filed between July 1, 2008 and November 15, 2008.