What does it mean to incorporate and become covered under the Altrusa International parent organization?
If your Club/Foundation is incorporated and approved under the Altrusa parent organization you do not need to apply for your own IRS determination letter, since you are covered by the parent organization's group exemption. Altrusa International already has IRS tax-exempt status and you are covered under their approval with the IRS.
The Altrusa International, "parent organization" holds a “group exemption letter” from the IRS. This letter states that all subordinate chapters, clubs, or units operating under their umbrella are tax-exempt.
Your club/foundation must be officially listed under the parent organization’s group exemption which files an annual update with the IRS to keep the list current.
As long as you are on that list, your tax-exempt status is derived from the parent organization, so you do not need to apply for your own 501(c)(3) status or letter of determination.
- Apply for EIN
- EIN/Name search for IRS tax Exempt Organization and 990
- File a current 990N
- How to File 990N for Prior Years
- 501C3 Organization Workshop
- IRS requirement : When applying for tax exempt status, filing a 990 or applying for an EIN, the IRS only wants a responsible party (not a registered agent) and mailing address.
- Form 202 Nonprofit Certificate of Formation
- Form 652 Termination of a Nonprofit Corporation
- Instructions for Form 652
- File Form 204 Texas Application for Exemption - You will also need a "Letter of Good Standing" provided by the International Foundation (natalia@altrusa.org) for your Foundation EIN or the International office (altrusa@altrusa.org) for the Club Operating EIN that is not more than 3 years old to submit with the Form 204 for Exemption. Altrusa Clubs and Foundations which are incorporated and covered under the International office or Foundation will not have an IRS Determination Letter. Submit the "Letter of Good Standing" in lieu of an "IRS Determination Letter".
- Texas tax exempt entity search
- Franchise tax account status search
- Form 401 and Description to change Registered Agent - State requirement (not IRS) : The state requires a registered agent on file with the Secretary of State. The registered agent receives official notices such as annual report reminders, legal service of process, or state tax documents.
- Franchise tax account status search to verify your current Agent of Record.
- Click here for the Texas Attorney General website containing the latest information for charitable raffles and casino poker night.
- Foundation Articles of Incorporation
- Foundation Policies
- Foundation Bylaws
- Local Club Foundation Manual revised January 2024
- Instructions to Incorporate Local Club Foundation
- Local Club Foundation Report
- Checklist for Foundation Documents
- Official Policies - Revised Oct 2023
- Application for Approval to Use the Altrusa Name for a Non-Profit Entity - If you are not operating under the International Foundation umbrella and wish to use the "Altrusa" name, complete and submit this form for approval.