The IRS requires all Rotary districts and Rotaract clubs in the United States, including U.S. territories, to file an annual information return. For organizations whose tax year follows the Rotary year (July 1–June 30), the next filing deadline is November 15, 2026.
Which Form Should Your Club File?
The form required depends on your organization’s gross receipts for the tax year. Clubs and districts should review the IRS guidelines to determine which filing requirement applies. Visit the IRS website for annual reporting requirements for tax-exempt organizations to learn more.
Why Is Timely Filing Important?
Failing to file the required annual return or notice for three consecutive years results in the automatic revocation of an organization’s federal tax-exempt status. Losing this status can create significant challenges for your club or district.
Learn more about automatic revocation of tax-exempt status.
If your club has already completed its annual filing for this year, you may disregard this reminder.
New in 2027: Additional Requirements for Rotary’s Group Tax Exemption
The IRS has introduced new administrative requirements affecting how Rotary International maintains its group tax exemption for U.S. clubs and districts.
In the coming months, clubs and districts currently included in Rotary International’s U.S. group exemption will receive a survey requesting information about their activities and finances.
Important: Clubs that do not complete the survey will not be included in Rotary International’s group exemption, which could put their tax-exempt status at risk.
Watch for this upcoming survey and be prepared to complete it promptly when it arrives.
Take Action Now: Confirm that your club or district has filed its annual IRS return by November 15, 2026, and watch for further communications from Rotary International regarding the new 2027 group exemption requirements.
A few minutes of attention now can help protect your club’s tax-exempt status and ensure you remain focused on what matters most: Service Above Self.