IRS Masterfile Data for MIT FSILGs
This is a first try at a semi-automated tracker for 990s for all organizations. There is more work to be done. Some EINs need to be updated; some special cases, such as organizations which maintain a single set of books for both alumni and undergrads, need to be identified. Eventually this might be able to send automatic email reminders.The data is extracted from the IRS Exempt Organizations Master File and the IRS Automatic Revocation of Exemption List as of the dates appearing below. It can take 45-60 days after submission of a Form 990 before the IRS Master File is updated.
Note - a few organizations are shown as 501(c)(2) in the IRS masterfile. Any 501(c)(2) must have a parent - the actual alumni corporation, which must be exempt itself, typically as a 501(c)(7). It is possible that the EIN which has been submitted by the the parent alumni corporation is not its own, but rather the EIN of its subsidiary 501(c)(2) title-holding corp. This title-holding corp must turn over all its earnings less expenses to its parent, and both the parent and the title-holding corp must file separate 990s. I also note that one of our organizations is classified as a 501(c)(8). For this classification to be valid, the organization would have to operate as a parent organization with subsidiary lodges. How an organization operates determines what it is, not something in an incorrect database. Any misclassified organizations should most likely indicate 501(c)(7) on their 990, regardless of what is in the database. Unlike public charities (501(c)(3) organizations), social clubs (501(c)(7) organizations) are not required to obtain a determination letter, although either applying for and obtaining a determination letter, or having your EIN listed in your national organization's group exemption, is recommended. For information about group exemptions (which are not the same as group filings), see the "Letters of Determination, Group Rulings, and EINs" section of the group filings page, and the links to IRS resources located there.
Legend:
| No IRS record found | The EIN is not in the IRS masterfile. This may not indicate a problem if the organization files under a different EIN or if the alumni and undergraduates are a single organization and file together. This should be clarified, see below. |
| Combined | Your accountant tells you that both the alumni and undergraduates are a single organization (which may or may not be a good idea from a legal standpoint), and you file a single 990 with the alumnus treasurer responsible for the finances of the entire organization. |
| Black Due Date | Filing is up to date, and your current fiscal year is not yet over. |
| Green Due Date | Filing is up to date, but your fiscal year has ended and a new 990 will be due soon. |
| Blue Due Date | It is past the filing date but may be too soon for the IRS Masterfile to have been updated. |
| Blue "Check Group" | The IRS record indicates that you have never filed, but that you might have been included in a group filing. Please see "Group 990 Filings" for more information, or see "Combined" filings above. |
| Red Due Date | You may be seriously overdue, unless you have applied for an extension and are still within that window. |
| Red "Exempt status revoked" | The IRS has revoked your exempt status for failure to file for three years. You may also be about to receive a notice of fines due, like this one. If you have begun filing a single combined return, you may not actually have a problem. |
Mouse-over to see the individual IRS data record
Updated 29-NOV-2011 from
IRS Master File Data posted 18 Nov 2011
and IRS Exempt Status Revocation Data posted 9 Nov 2011.
| Alpha Chi Omega |
Alumnae
FY ended 31 Jul 2011 Last filing: Jul 2010 Due: 15 Dec 2011 |
Undergrad
FY ended 31 Jul 2011 Last filing: Jul 2010 Due: 15 Dec 2011 |
| Alpha Delta Phi |
Combined
FY ended 31 May 2011 Last filing: May 2010 Due: 15 Oct 2011 |
|
| Alpha Epsilon Pi |
Alumni
FY ended 31 Jul 2011 Last filing: Jul 2010 Due: 15 Dec 2011 |
Undergrad
FY ended 31 May 2011 Last filing: May 2010 Due: 15 Oct 2011 |
| Alpha Phi |
Alumnae
FY ended 30 Jun 2011 Last filing: Jun 2010 Due: 15 Nov 2011 |
Undergrad
FY ended 30 Jun 2011 Last filing: Jun 2010 Due: 15 Nov 2011 |
| Beta Theta Pi |
Alumni
No IRS record found |
Undergrad
FY ended 31 May 2011 Last filing: May 2009 Due: 15 Oct 2010 |
| Note: BTP Alums file as for-profit corporation. | ||
| Chi Phi |
Alumni
FY ended 31 Aug 2011 Last filing: Aug 2010 Due: 15 Jan 2012 |
Undergrad
FY ended 31 Aug 2011 Last filing: Aug 2010 Due: 15 Jan 2012 |
| Delta Kappa Epsilon |
Alumni
FY ended 30 Jun 2011 Last filing: Jun 2010 Due: 15 Nov 2011 |
Undergrad
FY ended 31 Dec 2010 Last filing: Dec 2010 Due: 15 May 2012 |
| Delta Tau Delta |
Alumni
FY ended 30 Jun 2011 Last filing: Jun 2010 Due: 15 Nov 2011 |
Undergrad
FY ended 30 Jun 2011 Last filing: Jun 2010 Due: 15 Nov 2011 |
| Delta Upsilon |
Alumni
FY ended 31 Aug 2011 Last filing: Aug 2010 Due: 15 Jan 2012 |
Undergrad
FY ended 31 Aug 2011 Last filing: Aug 2010 Due: 15 Jan 2012 |
| Epsilon Theta |
Alumni
FY ended 30 Jun 2011 Last filing: Jun 2010 Due: 15 Nov 2011 |
Undergrad
No IRS record found |
| Fenway House |
Alumni
FY ended 31 Dec 2010 Last filing: Dec 2009 Due: 15 May 2011 |
Undergrad
No IRS record found |
| Kappa Alpha Theta |
Alumnae
FY ended 31 Dec 2010 Last filing: Dec 2010 Due: 15 May 2012 |
Undergrad
FY ended 31 Jul 2011 Last filing: Check group 0154 |
| Kappa Sigma |
Alumni
No IRS record found |
Undergrad
FY ended 31 May 2011 Last filing: May 2010 Due: 15 Oct 2011 |
| Lambda Chi Alpha |
Alumni
FY ended 31 Dec 2010 Last filing: Dec 2010 Due: 15 May 2012 |
Undergrad
FY ended 30 Jun 2011 Last filing: Jun 2009 Due: 15 Nov 2010 |
| Nu Delta |
Combined
FY ended 31 Dec 2010 Last filing: Dec 2009 Due: 15 May 2011 |
|
| Number 6 Club |
Alumni
FY ended 30 Jun 2011 Last filing: Jun 2010 Due: 15 Nov 2011 |
Undergrad
No IRS record found |
| Phi Beta Epsilon |
Alumni
FY ended 30 Jun 2011 Last filing: Jun 2010 Due: 15 Nov 2011 |
Undergrad
No IRS record found |
| Phi Delta Theta |
Combined
FY ended 31 Dec 2010 Last filing: Dec 2009 Due: 15 May 2011 |
Undergrad
FY ended 30 Sep 2011 Last filing: Never |
| Phi Kappa Sigma |
Alumni
FY ended 31 Aug 2011 Last filing: Aug 2010 Due: 15 Jan 2012 |
Undergrad
FY ended 31 Aug 2011 Last filing: Aug 2010 Due: 15 Jan 2012 |
| Phi Kappa Theta |
Alumni
FY ended 31 Dec 2010 Last filing: Dec 2010 Due: 15 May 2012 |
Undergrad
FY ended 30 Sep 2011 Last filing: Sep 2010 Due: 15 Feb 2012 |
| Phi Sigma Kappa |
Combined
FY ended 31 Aug 2011 Last filing: Aug 2010 Due: 15 Jan 2012 |
|
| Pi Beta Phi |
Undergrad
FY ended 30 Jun 2011 Last filing: Jun 2010 Due: 15 Nov 2011 |
|
| Pi Lambda Phi |
Alumni
FY ended 30 Jun 2011 Last filing: Jun 2010 Due: 15 Nov 2011 |
Undergrad
FY ended 30 Jun 2011 Last filing: Jun 2010 Due: 15 Nov 2011 |
| pika |
Alumni
FY ended 30 Jun 2011 Last filing: Jun 2010 Due: 15 Nov 2011 |
Undergrad
No IRS record found |
| Sigma Alpha Epsilon |
Alumni
No IRS record found |
|
| Note: SAE is new and has filed as for profit in past. Will file both alumni and undergrad 990s for FY ending June 2011. | ||
| Sigma Chi |
Alumni
FY ended 31 Aug 2011 Last filing: Aug 2010 Due: 15 Jan 2012 |
Undergrad
FY ended 31 Aug 2011 Last filing: Aug 2010 Due: 15 Jan 2012 |
| Sigma Kappa |
Alumni
FY ended 31 May 2011 Last filing: Check group 5214 |
Undergrad
FY ended 31 May 2011 Last filing: May 2010 Due: 15 Oct 2011 |
| Sigma Nu |
Combined
FY ended 31 Dec 2010 Last filing: Dec 2010 Due: 15 May 2012 |
Undergrad
Exempt status revoked on 05/15/2010 for failure to file for three years. |
| Sigma Phi Epsilon |
Combined
FY ended 31 Aug 2011 Last filing: Aug 2010 Due: 15 Jan 2012 |
|
| Student House |
Combined
FY ended 30 Jun 2011 Last filing: Jun 2010 Due: 15 Nov 2011 |
|
| Tau Epsilon Phi |
Alumni
FY ended 31 Dec 2010 Last filing: Dec 2010 Due: 15 May 2012 |
Undergrad
FY ended 31 Dec 2010 Last filing: Dec 2008 Due: 15 May 2010 |
| Theta Chi |
Combined
FY ended 31 Aug 2011 Last filing: Aug 2010 Due: 15 Jan 2012 |
|
| Theta Delta Chi |
Combined
FY ended 31 Dec 2010 Last filing: Dec 2009 Due: 15 May 2011 |
Undergrad
No IRS record found |
| Theta Xi |
Combined
FY ended 30 Jun 2011 Last filing: Jun 2010 Due: 15 Nov 2011 |
|
| Women's Independent Living Group |
Combined
FY ended 31 May 2011 Last filing: May 2010 Due: 15 Oct 2011 |
|
| Zeta Beta Tau |
Alumni
FY ended 30 Jun 2011 Last filing: Jun 2010 Due: 15 Nov 2011 |
Undergrad
FY ended 30 Jun 2011 Last filing: Jun 2010 Due: 15 Nov 2011 |
| Zeta Psi |
Alumni
FY ended 30 Apr 2011 Last filing: Apr 2010 Due: 15 Sep 2011 |
Undergrad
No IRS record found |
