Club Level 3
Based on our vision statement and in an effort to increase participation at local level, the AAU has developed a club membership category designed to extend the benefits of becoming a 501(c)3 under the AAU’s group exemption.
If the Level 3 club is your choice, please understand that organizations recognized by the IRS as a 501(c)3, must comply with the responsibilities, rules and regulations associated with any non profit business.
Section 501(c)3 organizations are required to keep books and records detailing all activities, both financial and nonfinancial. Financial information, must include sources of support (contributions, grants, sponsor-ships, and other sources of revenue). The organization should have a bank account registered with the or-ganization’s name and EIN #. If the organization receives a donation of $250 or more, an acknowledgment letter must be written to the donor detailing the club’s name, EIN#, the date and amount of the contribu-tion.
Organizations recognized as tax exempt under section 501(c)3 are required to file an annual information return with the IRS at the end of the fiscal year: Form 990-N (e-postcard), 990 EZ or 990. The club must have the same fiscal year end as the AAU, which is August 31st. It is the club’s responsibility to research state filing and/or registration requirements for tax-exempt, unincorporated, nonprofit organizations. There may be additional registration and filing requirements if the club is soliciting charitable donations.
If the club decides to dissolve, please complete and return to us the dissolution form. Note, in accordance with IRS regulations, when dissolving 501(c)3 organizations must donate all assets to another 501(c)3 organization and file a final form 990.
IT IS VERY IMPORTANT THAT THE CLUB
DOES NOT INCORPORATE AS LONG AS IT IS A LEVEL 3 CLUB. IF THIS HAPPENS, THE CLUB WILL BE VOIDED AND NO REFUND WILL BE ISSUED.
YOU CAN FIND MORE INFORMATION OF THE LEVEL 3 CLUB / 501(C)3 ORGANIZATIONS AT THE FOLLOWING LINK;
Level 3 clubs must renew their membership every year to maintain their 501(c)3 status. If the club decides not to renew their membership, it must dissolve the organization and complete the dissolution process (
(Read the Filing Requirements for more details).
If you need to make any changes to a Level 3 club, you must contact the National Office.
No refunds will be issued after 30 days if your club does not meet the requirements of a Level 3 Club membership.