Notre Dame Club Tax Compliance
Association of Notre Dame Clubs Federal Tax Return
(Form 990-N or 990-EZ)
Welcome to the Association of Notre Dame Clubs, Inc. tax web page. The purpose of this page is to provide you with access to information regarding the filing of Form 990-EZ or 990-N for your club for the fiscal year ending June 30, 2023.
Form 990-N (e-Postcard)
Previously, all Notre Dame clubs were classified as supporting organizations. The Pension Protection Act of 2006 requires all supporting organizations to file Form 990-EZ. However, organizations classified as public charities with gross receipts normally less than $50,000 may file the simpler Form 990-N (e-Postcard). The Tax Department completed a project that involved requesting reclassification for clubs normally under this gross receipt threshold. As a result, many clubs can now file the e-Postcard return.
Please refer to the 2023 990 N Filing List to determine if your club is eligible to file the e-Postcard for the fiscal year ending June 30, 2023. DO NOT COMPLETE THE E-POSTCARD QUESTIONNAIRE UNLESS YOUR CLUB IS ON THIS LIST. As in prior years, each club’s return will be filed by the Tax Department based on the information you provide in the e-Postcard Questionnaire.
More detailed information about filing the 990-N is available in the ND Club Presidents Letter For 990 N Filers sent to your club from Dolly Duffy and Liz Trantowski in July.
Following are the applicable forms for Notre Dame clubs filing on Form 990-N (e-Postcard):
Form 990-N: e- Postcard Questionnaire
The completed questionnaire for your club (including the required certification at the end of the questionnaire) must be received by the University of Notre Dame Tax Department by Friday, August 18th, 2023 in order to assure that your club will satisfy its filing requirement for the fiscal year ending June 30, 2023. While the Tax Department is committed to providing the support needed to assist the clubs with their filing responsibilities, please note that it is very important that club questionnaires are submitted by the due date of August 18th to ensure the return is filed on time with the IRS.
Form 990-EZ
MOST clubs NOT included on the e-Postcard Filing List can file a Form 990-EZ for the fiscal year ending June 30, 2023. Clubs with gross receipts less than $200,000 for the fiscal year and total assets less than $500,000 at the end of the year are allowed to file Form 990-EZ. Please contact the Tax Department (see contact information below) if your club is above these thresholds as you will be required to file Form 990. As in prior years, each club’s return will be filed individually by the Tax Department based on the information you provide in the financial questionnaire.
More detailed information about filing the 990-EZ is available in the ND Club Presidents Letter For 990-EZ Filers sent to your club from Dolly Duffy and Liz Trantowski in July.
Following are the applicable forms for Notre Dame clubs filing on Form 990-EZ:
990 EZ Financial Questionnaire 2023 (Excel)
990 EZ Instructions For Financial Questionnaire 2023 (PDF)
The information for your club and the required Certification (included in the questionnaire) must be received by the University of Notre Dame Tax Department by Friday, August 18th, 2023 in order to assure that your club will satisfy its filing requirement for the fiscal year ending June 30, 2023. While the Tax Department is committed to providing the support needed to assist the clubs with their filing responsibilities, please note that it is very important that club questionnaires are submitted by the due date of August 18th to ensure the return is filed on time with the IRS.
Notice Regarding State Filings
Due to the resources necessary to file state returns for all Notre Dame clubs, the University of Notre Dame Tax Department does not prepare or file any state returns for the clubs. It is the responsibility of each club to ascertain whether or not the club is in compliance with state registration and tax filing requirements. Not all states require registration of non-profit entities, and not all states require tax filings for such entities. Please verify with your state’s Department of Revenue, Attorney General’s Office, or other government agency as to whether your club must be registered with the state or must file a state tax return. We are happy to provide you with general assistance in the completion of the forms, or with signed copies of your Form 990, 990EZ, or 990-N to file, but you must first determine whether such registration or filings are necessary.
If you have any questions, please contact the Notre Dame Tax Department at alumtax@nd.edu, or via fax at (574) 631-3138.