Purpose:
To clarify annual compliance requirements for chapters that are inactive during the sorority year.

990 Filing for Inactive Chapters

Per the Sorority's Bylaws, International Corporate Headquarters (ICHQ) will file Form 990 on behalf of all chapters that are inactive (i.e., have no financial members) between June 30 and July 15 annually, as required by the IRS.

Note: Inactive chapters do not need to submit their own Form 990. ICHQ will handle this filing directly.

EOY Report Requirement

  • If a chapter was active at any point during the sorority year for which the End-of-Year (EOY) Report is due, it must submit the report by July 15.

    • Penalty: A $50 fine will be assessed for failure to submit by the deadline.

  • If a chapter was not active at any point during the sorority year, submission of the EOY Report is not required.

Definitions

  • Active Chapter: Had at least one financial member during the sorority year.

  • Inactive Chapter: Had no financial members at any point during the sorority year.

Questions?

For questions or clarification regarding a chapter’s status or reporting obligations, please contact:
Compliance Specialist – compliancespecialist@sgrho1922.org