LGCF, Inc. is a nonprofit organization. We run on volunteer power!
501(c)(3) Group Umbrella
1) All forms must be typed or computer generated. IRS does not accept hand written forms
2) Apply for EIN for your garden club using SS-4 form as soon as possible or call 1-800-829-4933. If calling, have SS-4 form handy and filled out. An Employer Identification Number (EIN), also known as a Federal Tax Identification Number, is a nine-digit number that the IRS assigns to business entities. The IRS uses this number to identify taxpayers that are required to file various business tax returns. EINs are used by employers, sole proprietors, corporations, partnerships, non-profit organizations, trusts and estates, government agencies, certain individuals and other business entities.
3) Bylaws should be signed and dated. If your club does not have bylaws, you will want to adopt some. Model club bylaws are found in LGCF Handbook on page 50.
4) Write a letter requesting inclusion under LGCF tax exemption umbrella to LGCF Treasurer. Include all needed information.
5) Deadline for inclusion letter and all attachments is June 1 of the current year. (No Exceptions) Attachments are: Club Bylaws, Articles of Association form and Articles of Incorporation (if club has been incorporated.)
6) If letter is not received by the LGCF Treasurer prior to June of the current year, your club cannot be included in the group tax exemption inclusion until the following fiscal year.
7) If your club's gross income is over $25,000 per year, you must file form 990 annually with the IRS.
Forms and Information for applying for your 501(c)(3) [nonprofit organization status]
Form SS4 Instructions (print these instructions, for step by step info in filling out the SAS4 form below)
Form SS4 for printing
Form SS4 (apply online now)
Letter of Inclusion (sample)
THIS INCLUSION PERTAINS TO ALL GARDEN CLUBS, COUNCILS, DISTRICTS, ETC.
Articles of Association
Internal Revenue Service Website: www.irs.gov
IF A CLUB, COUNCIL, DISTRICT, ETC. IS NOT UNDER THE 501(c)(3) GROUP UMBRELLA AND A DONATION, GRANT, ETC. IS RECEIVED, THE LGCF’s FEDERAL TAX NUMBER CANNOT BE GIVEN OUT. THIS IS MANDATED BY THE IRS.
If you need help, contact the current LGCF, Inc. Treasurer. Contact information can be found in the LGCF Directory.