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LEGAL FORMATION, EIN AND FIRST-YEAR REQUIREMENTS

Already have your charter and EIN? Complete these checks now. Keep the legal formation date, MCL charter date and officer installation date separate because different deadlines use different dates.

1. File IRS Form 8976 within 60 days of legal formation. A new detachment intending to operate under Section 501(c)(4) generally must submit this one-time notice electronically through Pay.gov and pay the $50 fee. If it has not been filed, confirm the formation date and address the filing promptly. Keep the submission, payment confirmation and IRS acknowledgment. The notice is separate from the annual 990, does not recognize exemption, and does not automatically add the detachment to Group 0955. If already filed, obtain the receipt before filing again. Current IRS Form 8976 requirements and exceptions.

Which formation date? For a corporation, the IRS generally uses the date the state approved its corporate charter or Articles of Incorporation. For an unincorporated organization, it uses the date its constitution or Articles of Association were adopted. The MCL charter presentation date is not automatically the IRS formation date. Review earlier organizing documents if the detachment existed before incorporation; do not assume later incorporation restarts the clock. IRS Revenue Procedure 2016-41, Section 1.02(2).

2. Obtain and maintain the detachment’s own EIN. National Bylaws Section 955(a) requires this within 60 days of the MCL charter date. Keep the EIN confirmation letter. If an EIN already exists, verify it and the organization’s legal history before applying for another. An EIN alone is not proof of tax-exempt recognition.

3. Confirm Parent Group 0955 inclusion through National. Provide the EIN confirmation and organizing information through the approved Department and National process. Follow National’s current instructions for new additions, including the required uniform purpose statement adopted in the governing instrument and signed authorization by an officer who can legally bind the detachment. National handles additions to the IRS group records. Obtain confirmation for the exact EIN. Current Group 0955 instructions and 2026 IRS procedures.

4. Complete state incorporation. Incorporate within one year of the MCL charter date, or sooner if state requirements apply. A general registration does not replace incorporation. Keep the approved Articles and record the state entity number, reporting frequency and next renewal deadline. Complete other formation steps required by the state; Nebraska requires publication of an incorporation notice for three successive weeks and filing proof with the Secretary of State. Open the seven state action pages. (National Bylaws Section 955(b).)

5. Adopt and obtain approval of bylaws. Detachment bylaws are required; Administrative Procedures are optional. Adopted documents must be consistent with Department and National rules and approved by the Department Judge Advocate, or National Judge Advocate when no jurisdictional Department exists. (National Bylaws Section 905.)

6. Submit the Report of Officer Installation. Ensure the ROI is signed, dated and submitted to the Department and National within 14 days of installation. The detachment and installing officer should coordinate under the adopted 2026 requirements. National must receive the annual detachment ROI by June 30; Section 940 links receipt to good standing. Install replacement officers and submit an updated ROI when officers change. Current forms, deadlines and recipients. (National Bylaws Section 940; NAP Section 6015.)

7. Set the annual 990 deadline. Confirm the tax year recorded with the IRS. Eligible organizations with gross receipts normally $50,000 or less generally may file Form 990-N. Its deadline is the 15th day of the fifth month after the tax year ends, adjusted for weekends and legal holidays. For a June 30, 2026 year-end, the deadline is November 16, 2026. Send the IRS acceptance receipt, or required front page of Form 990/990-EZ, through the Department Paymaster to National. Where no Department exists, follow the direct National route. Annual filing and proof instructions. (NAP Section 8000.)

8. Set up day-to-day records. Open the detachment bank account, approve authorized signers, establish bookkeeping, and check applicable fundraising, sales-tax and activity-specific requirements before activities begin. Review current insurance coverage and required Board approval before contracts or events. Set the annual PLM audit and other applicable National deadlines. PLM, insurance, tax and records guidance.