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Nonprofit · EIN 65-1240955

ACT UP DRAMA

Tax-exempt · ELGIN, SC 29045

Address and contacts

Address (IRS master file)
8 SMOKEWOOD DR, ELGIN, SC 29045-9563
In care of
% ROSALYN SMITH-STOVER
Mailing address (990-N for 2022)
8 Smokewood Drive, Elgin SC 29045
Principal officer (990-N for 2022)
Rosalyn Smith-Stover, 8 Smokewood Drive, Elgin SC 29045

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.

IRS record

EIN
65-1240955
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2021
Accounting year ends
December
Files
Form 990-N (e-Postcard)

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-N for 2022
Officer: Rosalyn Smith-Stover
December 31, 2022≤ $50,000 receipts––e-Postcard
990-N for 2020
Officer: Rosalyn Smith-Stover
December 31, 2020≤ $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 65-1240955).

Questions about ACT UP DRAMA

What is the EIN of ACT UP DRAMA?
The employer identification number (EIN) of ACT UP DRAMA is 65-1240955.
Is ACT UP DRAMA tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
Are donations to ACT UP DRAMA tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does ACT UP DRAMA file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of ACT UP DRAMA 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 ACT UP DRAMA last file with the IRS?
The latest return in the IRS public files is the 990-N for 2022 for the year ended December 31, 2022.
Who is the principal officer of ACT UP DRAMA?
The 990-N for 2022 names Rosalyn Smith-Stover.

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