Whether your club is a subordinate under Rotary International’s 501(c)(4) group exemption or is independently tax-exempt, the IRS requires that all Rotary clubs in the U.S. and its territories file an annual information return. For those clubs whose tax year follows the Rotary year, the deadline to file is 15 November. For clubs whose tax year is a calendar year, the deadline is 15 April. The form a club must file is dependent upon its gross receipts for the year.
 
Our Frequently Asked Questions will answer many of the general questions you may have about Rotary clubs and the IRS. Please direct any specific questions regarding your club’s tax-exempt status or reporting requirements to local counsel, your tax adviser, or the IRS at www.irs.gov or 877-829-5500.