Chapter EIN’s, the IRS, and Fundraising
Chapters are considered by the IRS to be separate entities BUT "subordinate organizations" of the AHS. AHS is a tax-exempt 501(c)(3) organization, and holds an IRS Group Exemption that extends our non-profit status to active AHS chapters. So chapters do not have to apply for non-profit status individually. A list of active chapters is submitted annually to the IRS. IRS Publication 4573 explains Group Exemptions in more detail.
Donations to chapters as non-profits are tax-deductible to the extent allowed by law, and chapters are qualified to apply for non-profit grants or sponsorships. Because chapters are separate entities, the Chapter's EIN number (“employer identification number”) is used for fundraising, bank accounts and other business requiring one. Chapters should use their EIN and consider themselves in every way a tax-exempt non-profit recognized by the IRS. Fundraising should be done in the name of the chapter, be paid to the chapter, and thank you’s come from the chapter. Any W-9’s requested come from the chapter with their EIN and an officer's signature, rather than from the AHS. If an IRS determination letter is requested for a grant or donation, use this PDF, the AHS’s Affirmation of Group Exemption, and note somewhere in the narrative that the chapter is a "subordinate non-profit organization of the American Harp Society." Please never use the AHS EIN number in an official manner.
Funders may always use the IRS charity organizations website search tool with chapter EIN’s to confirm nonprofit status and see all Form 990-N filings (simple annual tax returns submitted by AHS on chapters' behalf) at https://apps.irs.gov/app/eos/. It may be helpful to direct funders to that site in the request narrative along with reference to the Affirmation letter.
Don’t know your chapter’s EIN number? Need a sample donation thank you letter? Contact membership@harpsociety.org with your request, or any additional questions.
