Tax returns or information returns shall be filed by the Chapter in accordance with all applicable federal and state laws and regulations. Current regulations require the filing of the following forms:

1. Internal Revenue Service Form 990-EZ which is due on the 15^th day of the 5^th month (May 15) following the close of the fiscal year.
2. California Franchise Tax Board Form 199 which is due on the 15^th day of the 5^th month (May 15) following the close of the fiscal year.

Current forms and instructions should be obtained well in advance (at least 45 days) of the required filing dates, and reviewed for changes or additional requirements. This will permit a timely response to any new requirements.