Purpose
To ensure continued compliance with IRS regulations and Sigma Gamma Rho Sorority, Inc. policies, all chapters and regions must annually submit the appropriate IRS Form 990.
Overview
Sigma Gamma Rho Sorority, Inc. is a tax-exempt organization recognized under Section 501(c)(7) of the Internal Revenue Code, governed by the IRS. All active regions and chapters operate under the Sorority’s group tax exemption.
IRS Form 990 is the primary tool used to:
Report financial information to the IRS
Educate organizations on tax law requirements
Promote public transparency and accountability
Each active chapter is required to file Form 990 annually by July 15.
Which Form to File
| Status | Form to File |
|---|---|
| Gross receipts normally ≤ $50,000 | 990-N |
| Gross receipts < $200,000 and total assets < $500,000 | 990-EZ or 990 |
| Gross receipts ≥ $200,000 or total assets ≥ $500,000 | 990 |
For more details, visit the IRS website: IRS Form 990 Series Requirements
Filing Instructions
All chapters and regions must use File990.org to submit their annual Form 990. This platform is:
Fast, secure, and user-friendly
Directly accessible to ICHQ for tracking and compliance reporting
Free of charge for all submissions
IMPORTANT:
Filing through File990.org is FREE. If you are prompted to pay a fee, do not proceed. Contact the Compliance Specialist immediately at compliancespecialist@sgrho1922.org.
Chapters may begin submitting their 990 filings via File990.org on or after July 1st.
Please note: Filings submitted before July 1st will be rejected by the IRS, as the fiscal year does not officially close until June 30th.
Note: ICHQ will only accept proof of filing submitted through File990.org. Other filing methods will not be accepted.
Important Deadlines & Penalties
Due Date: July 15 annually
Late Penalty: A $50 assessment will be issued by ICHQ for late submissions. The chapter will remain out of good financial standing until both the filing and payment are received.
How to Use File990.org
Visit www.file990.org
Create or log in to your chapter’s account
Follow the prompts to complete the appropriate form based on your chapter’s gross receipts
Submit and retain confirmation of submission for your records
Support
If you have questions or encounter any issues, please contact:
Compliance Specialist – compliancespecialist@sgrho1922.org