Every year, each lodge is required to file two financial forms. These are the Local Lodge Financial Statement (Form D17) and the IRS Form 990.
Lodges that own property also must complete the Local Lodge Property Financial Statement (D18)
The Local Lodge Financial Statement (Form D17) : due date March 15, 2021
To access and complete the D17 online (preferred method):
- Log on to sofn.com.
- The landing page will be the Member Profile Page.
- Click the “Lodge D17 List” link, which is to the left of the name and address.
- Click “Edit” at the top of the list of D17s, for Period End 12/31/2020.
- Enter the totals in the appropriate fields.
- Click the ‘Continue’ button at the bottom of the form
- If you are finished and ready to approve the D17, click “Approve” near the end of the line.
- Type your member number in the appropriate field at the bottom of the page.
- Click “Submit My Approval.”
- Enter your Lodge President’s email address (it may already be filled in) to send it for his/her signature.
- Click “Send Notice.”
- Click “Return to my Member Profile Page.”
A PDF version of the D17 form can be downloaded from the Lodge Forms section via Membership Services/Lodge Leadership Resources/Administrative Resources. Completed paper forms should be mailed to Sons of Norway, 1455 West Lake Street, Minneapolis, MN 55408. Due date is March 15, 2021.
IRS Form 990 (this includes the 990, the 990EZ and the 990N): must be filed by May 15, 2021
The IRS requires all Sons of Norway lodges to file a 990 form:
- For lodges with less than $50,000 in gross receipts, a 990-N (e-Postcard) must be filed electronically via the IRS.gov website. More information and the link to the “Form 990-N Electronic Filing System (e-Postcard)” can be found here: https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard
- For lodges with gross receipts in excess of $50,000 a form 990EZ or form 990 must be filed.
Directions for filing the 990s can be accessed on the IRS website, or the lodge may choose to utilize the services of a tax preparer to complete and file the forms.
Once your 990 filing is complete (either the 990 form itself or an extension), please notify Sons of Norway headquarters by sending an email to [email protected] or by calling Sherry Gorse at 612-821-4643.
It is imperative that you file this important tax form by May 15. Failure to file could result in an automatic loss of tax-exempt status for your lodge.
Sons of Norway takes this compliance very seriously. We have learned that it can be a very costly and time-consuming experience for a lodge to lose its tax-exempt status, and non-compliance of these reports could jeopardize the tax exempt status of the entire organization
The Local Lodge Property Financial Statement (Form D18): March 15
Lodges with a Property Association must also file a D18 form. It can be accessed on sofn.com and is very similar to the D17 form. Please contact Sherry Gorse at [email protected] or 612-8214643 with any questions.
The Board of Directors has implemented procedures to encourage 100% compliance in the filing of the D17s, 990s and D18s, including withholding local and district dues, and potential revocation of a lodge’s charter.
Thank you for your attention to this important yearly procedure.