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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 23-7090750

AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES

Also known as L1393OR UMATILLA CO OR ROAD DEPT EM

Tax-exempt (reinstated) · PENDLETON, OR 97801

Address and contacts

Address (IRS master file)
4305 NE QUEEN AVE, PENDLETON, OR 97801-3523
In care of
% JAMES LEE POST
Mailing address (990-N for 2017)
4305 NE QUEEN AVE, PENDLETON OR 97801
Principal officer (990-N for 2017)
JAMES LEE POST, 4305 NE QUEEN AVE, PENDLETON OR 97801

What it must file and when

IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025Not on file
2023December 31, 2023May 15, 2024Not on file

At risk of automatic revocation

None of the last three returns is in the IRS public files. The IRS revokes tax-exempt status after three consecutive years without a return. Recent filings can take a few weeks to appear.

File the 2025 990-N for AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES

Due May 15, 2026 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
23-7090750
Tax-exempt status
501(c)(5): Labor, agricultural or horticultural organization
Donations deductible
No
Exempt since
2026
Accounting year ends
December
Files
Form 990-N (e-Postcard)
Category (NTEE)
Employment (J40)

Revocation and reinstatement

Exemption revoked
May 15, 2018
Posted by the IRS
August 13, 2018
Reinstated
Effective March 15, 2026

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-N for 2017
Officer: JAMES LEE POST
December 31, 2017≤ $50,000 receipts––e-Postcard

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7090750).

Questions about AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES

What is the EIN of AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES?
The employer identification number (EIN) of AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES is 23-7090750.
Is AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2018 and reinstated it effective March 15, 2026.
Are donations to AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES last file with the IRS?
The latest return in the IRS public files is the 990-N for 2017 for the year ended December 31, 2017.
Who is the principal officer of AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES?
The 990-N for 2017 names JAMES LEE POST.

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