Becoming an EVUSA Nonprofit Subordinate

2023 EVUSA GROUP EXEMPTION STATUS

EVUSA is a 501(c)3 and has group exemption status. Your club may request to become an EVUSA nonprofit subordinate and be eligible to claim tax-exempt status under EVUSA’s 501(c)3 group exemption.

Important Dates

  • The EVUSA National Office will only accept this letter AFTER your club has registered for 2023
  • July 15, 2023 – deadline for Request for inclusion as 501c3 Nonprofit Subordinate, along with $30 processing fee.
  • Please note that if your club is registering with EVUSA for the first time and you are joining after July 15, contact the National Office to discuss possible inclusion for next year.
  • August 15, 2023– Final deadline for Request for inclusion as 501c3 Nonprofit Subordinate requires a $35 late fee in addition to the $30 standard processing fee (total due: $65)

Steps to Become a New Subordinate

1) Register your club with EVUSA for the current year. Download complete instructions HERE.

2) Submit a letter to the National Office requesting inclusion as an EVUSA Nonprofit Subordinate. Request is due by July 15, 2023 and must include the following information and assertions:

  • Official request for your organization to be included as a subordinate under the EVUSA 501(c)3 group exemption for the current fiscal year (FY2023); click here for a sample letter. 
  • The organization’s EIN MUST be included on the request letter.
  • This organization must have a Federal Employer Identification Number (EIN) to be included as a subordinate under the EVUSA group exemption, even if the organization has no employees. If the organization does not have an EIN, you can apply for one online at the IRS website (www.irs.gov) or by mailing in the form SS-4 (http://www.irs.gov/pub/irs-pdf/fss4.pdf).
  • The number of years the organization has been in existence.
  • The organization is not a private foundation or organized and operated in a foreign country.
  • The organization activities: are consistent with the general mission and operation of EVUSA to expand the recognition and accessibility of equestrian vaulting throughout the United States; support development and promotion of equestrian vaulting through demonstrations, participation and information at horse shows, trade shows, vaulting competitions or conferences.
  • The organization acknowledges sole responsibility for: filing state and federal tax returns, as well as any other tax, organizational or informational return required; maintaining state/local nonprofit status as well as all organizational documents and records.

3) Your organization’s fiscal year must align with the EVUSA fiscal year of Jan 1 to Dec 31.

4) Your letter must be typed on your association letterhead.  

5) Please note that if your club is registering with EVUSA for the first time and you are joining after July 15, contact the National Office to discuss possible inclusion for the current year.

6) $30 processing fee. At the time you submit your request of inclusion letter, whether by mail or email, you must include a $30 processing fee, made payable to EVUSA (we accept checks and credit cards). This fee is used to help pay administrative costs for identifying and registering EVUSA subordinate affiliates with IRS.

Returning Subordinates

Per IRS regulations, an organization’s subordinate status must be renewed EACH year by submission of a NEW request letter to EVUSA. To retain your organization’s tax-exempt status under EVUSA’s 501(c)3 group exemption for FY2023 you must complete the following steps:

1) Register your club with EVUSA for the current year. Download complete instructions HERE.

2) Submit a letter to the National Office requesting inclusion as an EVUSA Nonprofit Subordinate. Request letter is due by July 15, 2023

  • Official request for your organization to be included as a subordinate under the EVUSA 501(c)3 group exemption for the current fiscal year (FY2023); click here for a sample letter.
  • The organization’s EIN MUST be included on the request letter; this organization must have a Federal Employer Identification Number (EIN) to be included as a subordinate under the EVUSA group exemption, even if the organization has no employees. If the organization does not have an EIN, you can apply for one online at the IRS website (www.irs.gov) or by mailing in the form SS-4 (http://www.irs.gov/pub/irs-pdf/fss4.pdf).
  • The number of years the organization has been in existence.
  • The organization is not a private foundation or organized and operated in a foreign country.
  • The organization activities: are consistent with the general mission and operation of EVUSA to expand the recognition and accessibility of equestrian vaulting throughout the United States; support development and promotion of equestrian vaulting through demonstrations, participation and information at horse shows, trade shows, vaulting competitions or conferences.
  • The organization acknowledges sole responsibility for: filing state and federal tax returns, as well as any other tax, organizational or informational return required; maintaining state/local nonprofit status as well as all organizational documents and records.
  • Your organization’s fiscal year must align with the EVUSA fiscal year: Jan 1 to Dec 31.
  • Your letter must be typed on your association letterhead.

3) $30 processing fee. At the time you submit your request of inclusion letter, whether by mail or email, you must include a $30 processing fee, made payable to EVUSA (we accept checks and credit cards). This fee is used pay administrative costs for identifying and registering EVUSA subordinate affiliates with IRS.

Note to All Subordinates

ALL Subordinates are solely responsible for filing their State and Federal Tax Returns as well as any other tax, organizational or informational return that the Subordinates’ jurisdiction may require, and

1) Maintain copies of all documents for the Subordinate’s records, and

2) Maintain the Subordinate’s state/local nonprofit status as required in its jurisdiction, and

3) We also recommend that you discuss your organization’s tax status and filing with a CPA or other financial professional.

A list of all current EVUSA nonprofit subordinates will be published on the EVUSA website.