Tax-Exempt Status

All AFSCME affiliates are exempt from federal income tax under the provisions of Section 501(c) (5) of the Internal Revenue Code. This exemption applies only to income taxes. AFSCME affiliates are not exempt from sales tax, payroll taxes or personal property taxes.

When an affiliate is chartered, it must apply for an Employer Identification Number (EIN) as soon as possible by completing IRS Form SS-4. The IRS assigns each affiliate a unique nine-digit number which will be used to identify the affiliate on reports required by the federal government.

Banks also ask for the affiliate’s EIN for their records. Never use the Social Security number of an officer in place of the affiliate’s EIN, as this could lead to tax consequences for the officer involved.

Upon receipt of the EIN from the IRS, notify the International Union of the number. Your affiliate will be added to the roster identifying AFSCME affiliates and submitted to the IRS. AFSCME’s Group Exemption Number is 1381.