REMINDER: Local Union Annual Financial Report (LUAFR) and IRS Form 990

It is almost May 15, which is a major deadline for financial reports. The AFSCME Constitution requires that all local unions submit a Local Union Annual Financial Report (LUAFR) by May 15, 2026 if your fiscal year ends on December 31. Please visit the AFSCME Secretary-Treasurer Online Resource Center at http://www.afscmetreasurer.org to access the form and watch a video on how to complete the LUAFR. 

May 15th is also the deadline to submit your IRS 990 Series form (990-N, 990-EZ, or 990) if your fiscal year ends on December 31. Your 990 Series form must be electronically filed and is required for most local unions and retiree chapters. Failure to file this form can result in losing your tax-exempt status. Filing thresholds to determine which 990 form is required may be found on the IRS website here. Those affiliates with annual gross receipts normally $50,000 or less qualify to file a 990-N (the e-postcard version), and may access a tutorial on how to fill it out at https://www.afscmetreasurer.org/trainings/irs-form-990-n. The 990-N may be filed here www.irs.gov/990n.

Thank you for all you do as an AFSCME activist and officer!