If you have unrelated business income, you may still need to file form 990-T regardless of which tax return you have filed above. - posted May 7, 2020 Please note, ACBS is not a tax authority and can not give tax or legal advice. All information posted here is for reference only and any tax decisions should be confirmed with a licensed accountant or attorney.
While you're a USA chapter of ACBS, ACBS does not do tax reporting for chapters (aka "group return"). (That would require us to audit all of your financial activities throughout the year, and verify all accounting.)
You have a simple option though. If your gross receipts are normally less than $50,000 you can complete the 990 e-postcard. This shouldn't take you more than 15 minutes. As a non-profit, no money is due. Only the reporting. You'll need a Tax ID first.
Form 990-EZ can be filed by organizations with gross receipts of less than $200,000 and total assets of less than $500,000 at the end of their tax year.
If you operate on a calendar year basis (Jan-Dec), then your return is due by May 15.
Regarding individual state tax returns, some states require them, others do not. You'll need to inquire with your state's "Secretary of State" office or similar entity.