Montana FFA Alumni and Supporters tax information
Kristen Swenson
Ag Teachers and Local Alumni Chapter Leaders,
The National FFA Alumni Organization has notified Mr. Rose and me that the following Montana alumni chapters are in good standing with the state alumni, national alumni, and most importantly, the IRS:
Big Timber FFA Alumni and Supporters
Broadview FFA Alumni and Supporters
Fairfield FFA Alumni and Supporters
Fergus FFA Alumni and Supporters
Flathead FFA Alumni and Supporters
Fort Benton FFA Alumni and Supporters
Frenchtown FFA Alumni and Supporters
Gardiner FFA Alumni and Supporters
Huntley Project FFA Alumni and Supporters
Hot Springs FFA Alumni and Supporters
Hysham FFA Alumni and Supporters
Lavina FFA Alumni and Supporters
Melstone FFA Alumni and Supporters
Plentywood FFA Alumni and Supporters
Shields Valley FFA Alumni and Supporters
Stevensville FFA Alumni and Supporters
Whitehall FFA Alumni and Supporters
Alumni chapters that ARE NOT on this list no longer possess the IRS tax group exemption managed by the National FFA Alumni. In most cases, this is usually due to failing to file 990s with the IRS for at least three consecutive years.
You can check your chapter's status by entering your alumni EIN at: https://apps.irs.gov/app/eos/, or searching for your chapter's name (type "future farmers" if "FFA" isn't working).
In some cases, a chapter not on this list may still be in good standing with the IRS if it holds its own separate 501(c)(3) status apart from the National FFA Alumni group exemption. This is uncommon but does apply to a small number of chapters nationally, and can also be verified at the link above. Additionally, there are alumni chapters that lost their group exemption status in the recent past, and have re-filed with Natioanal FFA Alumni to have this again. In most of these cases, National FFA Alumni has approved re-admitting these chapters to their group exemption and are awaiting approval from the IRS (which can take over a year).
There are also quite a few Montana FFA Alumni chapters that appear to have lost their status a number of years ago due to not filing their 990s. They have since re-filed annually with the IRS and now should file their EIN with National FFA Alumni. See attached application to re-file with National FFA Alumni. Alumni chapters that possibly fit this scenario include:
Beaverhead FFA Alumni
Conrad FFA Alumni
Corvallis FFA Alumni
Electric CIty FFA Alumni
Havre FFA Alumni
Laurel FFA Alumni
Lockwood FFA Alumni
Missoula FFA Alumni
MSU Bozeman Collegiate FFA Alumni Chapter
Ruby Valley FFA Alumni
Shepard FFA Alumni
Sidney FFA Alumni
Winifred FFA Alumni
If your alumni chapter has lost its IRS group exemption status with National FFA Alumni, please note:
· Your chapter should not fundraise as a nonprofit, since it no longer qualifies as one (unless your chapter is in good standing with the IRS separate from Natiaonl FFA Alumni).
· Your chapter can continue to exist and support your local FFA chapter through volunteerism.
· Do not accept funds as a nonprofit until your IRS status is reestablished, or you've consulted with a tax attorney or CPA
· Consult a tax attorney or CPA before spending existing funds in your alumni account, to understand your options given your current IRS status.
· National FFA has provided four documents on reestablishing nonprofit status — see attached.
If your chapter is on the first list above:
Each chapter on the top list has been emailed a unique link from National FFA to complete an IRS form, due by July 31. Completing this form is required to remain in good standing and retain your nonprofit status under National FFA's group exemption. The email was sent to your chapter's primary membership contact as listed in your FFA.org profile.
Please also remember to file your 990 with the IRS annually to maintain good standing going forward.
For questions about group exemption with the IRS through National FFA, contact groupex...@ffa.org.
Kristen Swenson
Treasurer
Montana FFA Alumni and Supporters
C 406-580-7579 | E alu...@montanaffa.org
Montana FFA Alumni and Supporters
P.O. Box 1129, Manhattan, MT 59741
