U.S. constituencies and regions have the opportunity to be included as tax-exempt organizations under the umbrella of AGD headquarters’ group exemption. If a constituency or region has not filed under AGD headquarters’ group exemption umbrella, it must apply for tax-exempt status directly from the IRS; otherwise, it will be treated as a for-profit entity and will be required to pay taxes on all gross receipts.

What does “tax exempt” mean?
“Tax exempt” means that an organization does not pay corporate federal income tax on activities that are largely related to the purposes for which the organization was granted exemption status. If a constituency or region conducts unrelated activities (such as advertising, for example), then the constituency or region will have to file Form 990T and may have to pay taxes.

Each constituency or region requesting group tax exemption under AGD headquarters’ group exemption must complete the Constituent and Regional Tax Exemption Filing Information by Friday, Aug.30. Requests made by phone or email (without this form)   cannot be accepted. Provide a contact name and complete mailing address.

If you would like to participate and file under AGD’s group exemption, and your constituency is required to file Form 990 or Form 990-EZ, AGD requests that, upon filing your constituency’s return, a copy of Form 990 or Form 990-EZ be submitted to AGD headquarters. If you are required to file Form 990-N, submit a copy of the constituency’s Form 990-N and an annual statement of activity.

Review the Group Exemptions Questions and Answers for more information. Contact constituentservices@agd.org or 888.243.7392 with questions.