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Local Union Tax Issues
Federal law now requires that every local union file an annual information return—Form 990, 990-EZ, or 990-N—with the IRS. If your local fails to file under this new requirement, your local will lose its tax-exempt status.
The links below provide information about this IRS requirement.
A letter from NAGE National Treasurer Jim Farley regarding filing Form 990-N, getting your tax-exempt status reinstated, and applying for an Employee Identification Number (EIN)
Additional information about filing your local's Form 990
IRS Form 1024, to apply for reinstatement of your local's tax-exempt status
Sample IRS Form 1024
Form 8718 for payment of fee associated with application for reinstatement of tax-exempt status
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