ALUMNI ASSOCIATION
GUIDE
Address:
Alpha Phi Omega
1441 E. 104th St., Ste. 105
Kansas City, MO 64131
816.373.8667
chapter_services@[Link]
[Link]
SPRING 2020
RECOGNITION BY
ALPHA PHI OMEGA
Approval of the Alumni Association Application protects Alpha Phi Omega’s assets, including trademarks, which include
the name, letters and logos. Therefore, alumni associations can use the above by way of the approval process. There are
administrative requirements that each alumni association must submit to be recognized by the Fraternity.
INITIAL RECOGNITION
• Upload a copy of the alumni association’s bylaws (see
Complete the following to start an alumni association: appendix A for template)
• Alumni Association Application (available at [Link] • Pay a $25 fee to the National Office
org/product/alumni-association-application/) • Sign the National Risk Management Policy (signed by
• Upload to the application a roster of a minimum of five group leader)
alumni members, including the following: • Complete the IRS SS-4 Application for EIN
ᵒ Name ᵒ Email Address
ᵒ Address ᵒ Membership Number
ᵒ Phone Number
Once the Fraternity approves an alumni association, the new After the National Office receives the application, office staff
alumni association must apply to obtain an EIN through the and the alumni relations chair will review the application.
IRS. The SS-4 application can be completed and submitted Approval usually occurs within a few weeks. Alumni
via the IRS website at [Link] associations do not need to wait for formal approval to begin
businesses-self-employed/apply-for-an-employer-identification- activities. However, approval s required for the use of the
number-ein-online. When completing the online application Fraternity’s name, letters, and logos.
note that under section 9a the Group Exemption Number
(GEN) is 1113.
LIABILITY INSURANCE
The Fraternity’s liability insurance covers volunteers and This insurance covers liability (i.e., a lawsuit against the
alumni members who belong to a recognized alumni association and/or its officers) and is not medical coverage
association. All alumni associations must be registered (i.e., personal injury at an event). Details of the latest
and maintain a current roster of members on file with the information on insurance coverage and how to get proof
National Office to ensure insurance coverage. It is essential to of insurance is at [Link]. In the event an issue arises,
include all members as those on the list will be those covered contact the executive director at the National Office.
by liability insurance.
ANNUAL RENEWAL
The Alumni Association Renewal form must be completed annually between Jan. 1 and May 15 via the Officer Portal by the president, vice
president, treasurer, or secretary to remain active with the Fraternity. Complete all required fields and attach a membership roster including
full name, address, email address, phone and officer title.
• Attach an updated roster to the • Submit updated bylaws using the Alumni
Alumni Association Renewal Association Bylaws Uploader form (if they have
Application changed within the last year)
• Pay a $25 Renewal Fee to the National Office
• National Risk Management Policy (signed by the
alumni association president)
FISCAL
INFORMATION
IRS EMPLOYER IDENTIFICATION NUMBER (EIN)
To establish an alumni association bank account, the alumni association must have an Employee Identification Number (EIN)
provided by the IRS. This number is also related to the alumni association’s 501(c)(3) subordinate status under the Fraternity.
• NOTE: You will need to provide a Social Security Number (SSN) to the IRS in order to obtain an EIN. Once the EIN is
generated the SSN is no longer associated with the alumni associations EIN.
• The applications can be downloaded at [Link]
• The alumni association president or treasurer will need to provide the EIN to the National Office by emailing accountant@
[Link]
FILING TAX FORMS
Each year, all chapters or alumni associations must file a 990N, also known as the e-postcard. All chapters must file the
e-Postcard by the 15th day of the 5th month from the chapter’s year-end if the chapter has gross receipts greater than $50,000.
The year-end date, as well as the IRS filing date, are available in the Dashboard area of the Chapter Officer Portal. The 990N
must be posted on or after the year-end date, or the IRS will reject the form. Once the e-postcard is submitted to the IRS, a
receipt of the submission will need to be uploaded to the Officer Portal using the IRS Filing Receipt form.
FAILURE TO FILE
Failing to file a tax return with the IRS causes many problems with an association’s standing. If the association fails to
file as a tax-exempt organization for three consecutive years the IRS will not recognize the association as active under the
group exemption. Loss of active status with the IRS will require a filing fee ranging from $400 to $800. The association
needs to reapply for tax exemption as a 501(c)(3) using Form 1023EZ if the association meets the criteria in a 26-item
qualification questionnaire. If the association fails to qualify for Form 1023EZ, the association must file Form 1023, a 30-
page application for 501(c)(3) retroactive reinstatement.