Dear 2026-27 club officer,
This message shares important IRS information for Rotary and Rotaract clubs in the U.S., including its territories. Please read the email carefully because it includes reminders about filing your annual information, as well as new requirements that your club needs to meet to be included in Rotary International’s group tax exemption.
Reminder: File your annual information return by 15 November
The IRS requires all Rotary and Rotaract clubs in the U.S., including its territories, to file an annual information return. For clubs whose tax year follows the Rotary year, the next filing due date is 15 November 2026.
The IRS requires all Rotary and Rotaract clubs in the U.S., including its territories, to file an annual information return. For clubs whose tax year follows the Rotary year, the next filing due date is 15 November 2026.
The form your club needs to file depends on its gross receipts for its tax year. Visit the IRS website for details about annual reporting requirements for tax-exempt organizations.
Timely filing is important. The IRS automatically revokes the tax-exempt status of any organization that fails to meet its annual filing requirement for three consecutive years. Learn more about automatic revocation on the IRS website.
If your club has already completed its annual filing requirement for this year, you may disregard this reminder.
New in 2027: Additional filing requirements for clubs included in Rotary International’s group exemption
The IRS has issued new administrative requirements that affect how Rotary International maintains group exemption status for U.S. clubs.
The IRS has issued new administrative requirements that affect how Rotary International maintains group exemption status for U.S. clubs.
As a result, in the coming months, clubs that are currently a part of Rotary’s U.S. group exemption will receive a survey to collect information related to club activities and finances. Clubs that don’t complete the survey won’t be included in Rotary International’s group exemption, which could put your club’s tax-exempt status at risk.
No action is needed right now. We’re providing this information in advance so you know what changes are coming and what to expect in the months ahead.
For more information, see the attached FAQ.
If you have specific tax-related questions, we recommend consulting a qualified tax adviser or contacting the IRS.
Thank you for your attention to these important requirements.
Sincerely,
Rotary International
ONE ROTARY CENTER
1560 SHERMAN AVENUE
EVANSTON, ILLINOIS 60201-3698 USA
ROTARY.ORG
1560 SHERMAN AVENUE
EVANSTON, ILLINOIS 60201-3698 USA
ROTARY.ORG