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Is your club is interested in obtaining non-profit status?
Any AVA registered club meeting the criteria below may qualify for
inclusion in the AVA's Group Exemption Program. Once a club is included,
all contributions to the club for that year will be tax deductible
charitable contributions for federal income tax purposes. It's easy!
To be included, your club must be registered with the AVA each year
by Oct. 31, and meet the following criteria or provide the following
documentation the first year:
Conforming Fiscal Years
To be included in the AVA Group Exemption Program, your club must
first make sure its fiscal year conforms with that of the AVA: Oct.
1 through Sept. 30. If it does not, you may make the change in your
Articles of Association.
Signed Statement
A statement to the AVA authorizing it to include your club within
the AVA Group Exemption Program. This letter must be signed by an
authorized officer of your club.
Adoption of Articles of Association
A sample
of Articles of Association
An EIN (Employer Identification Number)
If you do not have a number, fill out IRS form SS-4 (you can download
this from the IRS website) and submit it to the IRS. You can fax the
document and request that the IRS fax back your EIN number. Once you
get your number, send it along with the other items we need.
Club Age
Information on the number of years your club has been in existence.
Receipts Info
Information on whether your gross receipts normally exceed $25,000
in each year. If your gross receipts exceed $25,000 in each year,
your club must file IRS Form 990 that year. Also show all sources
of revenue (money coming into the club), as well as the amounts and
nature of all expenditures for your club for the most recent Oct.
1 to Sept. 30 period.
Annual Group Exemption Program Renewals
If you would like your club to remain under the AVA's Group Exemption
Program in subsequent years, you must provide the National Office
with the following information by Oct. 31 of each year:
- Request for Continuation Letter
Letter to the AVA requesting continuation of your club's exemption
signed by an authorized officer of your club.
- Club Age
Information on the number of years your club has been in existence.
- Receipts Info
Information on whether your gross receipts normally exceed $25,000
each year. If your gross receipts exceed $25,000 in each year,
your club must file IRS Form 990 each year. Also show all sources
of revenue (money coming into the club), as well as the amounts
and nature of all expenditures for your club for the most recent
Oct. 1 to Sept. 30 period.
If you have any questions, please contact the AVA
National Office.
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