View this e-mail as a web page

M E M O R A N D U M

To:	Directors of Level 3 Clubs

From:	J.B. Mirza, President of the AAU Angela Guardia, Director of Finance

Reference:	IRS forms and filings

Date:	November 2022

IMPORTANT!! Deadlines are fast approaching. Please review the following items concerning timely filing of IRS forms. The IRS and the AAU require all level 3 clubs to file the Form 990, Form 990ez, or Form 990n with the IRS each year.

Beginning with years ending 2021, the IRS now requires all 990 series forms to be filed electronically. If you mail in a paper form to the IRS it will be returned and you will accrue interest and penalties until the return is electronically filed.

See the below link for providers that are authorized e-filers.

https://www.irs.gov/e-file-providers/exempt-organizations-and-other-tax-exempt-entities-modernized-e-file-mef-providers

Post COVID, the IRS continues lag behind in processing AAU subordinate additions. If you purchased a level 3 club within the last year, and your electronic 990 filing is rejected, please contact Joan Duncan at joan@aausports.org for assistance.

1. The Form 990 or an application for an extension of time (Form 8868) must be submitted to the IRS by January 15, 2023. This is for all AAU level 3 club members. All AAU Level 3 clubs have a fiscal year ending 8/31.

If the club files a Form 990 or 990ez, then the club must also file a schedule A.

IRS Form 990 - http://www.irs.gov/pub/irs-pdf/f990.pdf

IRS Form 990ez - http://www.irs.gov/pub/irs-pdf/f990ez.pdf

IRS Form 990n - https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard

IRS Form 990 (990ez) Schedule A - http://www.irs.gov/pub/irs-pdf/f990sa.pdf

IRS Form 990 (990ez) Schedule B - http://www.irs.gov/pub/irs-pdf/f990ezb.pdf

IRS Form 990 Instructions - http://www.irs.gov/pub/irs-pdf/i990.pdf

IRS Form 990ez Instructions - http://www.irs.gov/pub/irs-pdf/i990ez.pdf

IRS Form 990 eFile information - https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard

Extension (Form 8868) - http://www.irs.gov/pub/irs-pdf/f8868.pdf

IRS Current News Bulletins - https://www.irs.gov/charities-non-profits/exempt-organizations-notices

           http://www.irs.gov/Charities-&-Non-Profits/Automatic-Revocation-of-Exemption

(Important Note: File the 2021 Form for the year 9/01/21 – 8/31/22)

2. Level 3 club members are also required to file IRS Form 1099’s for non-employee compensation and W2’s for employee compensation, in accordance with the IRS rules and regulations. Please review FAQ’s #25-27 from the link below for more information. These forms must be mailed by January 31, 2023.

https://play.aausports.org/ClubLevels/ClubLevel3MembershipFAQ.aspx

Protect the non-profit status of your club. Please make sure you follow all IRS rules and regulations.

• This event is licensed by the Amateur Athletic Union of the U.S., Inc.
• All participants must have a current AAU membership.
• AAU membership may not be included as part of the entry fee to the event.
• AAU membership must be obtained before the competition begins except where the event operator has a laptop available with an internet connection.
• Participants are encouraged to visit the AAU web site www.aausports.org to obtain their membership.

The information contained herein is for informational purposes only. It is not intended to be complete, nor is it represented as such.

The AAU does license events in local areas, granting a non-exclusive right to event hosts to use the AAU logo and brand under terms and conditions, including requirements as specified by AAU Code. The event operator is an independent contractor and is responsible for the management and conduct of the event and may set its own rules and operating procedures, except under no circumstances can the host waive the requirement of membership in AAU for participation in licensed events.

By the AAU's granting of (a) license (an approval) to any event operator (Host) to conduct such event, the AAU does not accept any financial responsibility nor assure any particular quality of competition.

The AAU of the U.S., Inc. does have supervision over District qualifying events, Regional/Super Regional events, and/or National Championship events in regard to establishing rules of competition, but does not have direct control over the event operators, pursuant and subject to the AAU Code (only).

The AAU does provide insurance benefits to its members in specified situations, subject to the terms of its policies.

**Please do not reply to to this email **
This email address is not checked for incoming mail.

To opt-out of future AAU email communications, go to: https://application.aausports.org/aausports/unsubscribe.htm
- Amateur Athletic Union, PO Box 22409, Lake Buena Vista, FL 32830 -