Nonprofit · EIN 31-6080618
KAPPA SIGMA FRATERNITY
Also known as 178 THETA-UPSILON CHAPTER
Tax-exempt · OXFORD, OH 45056
Address and contacts
- Address (IRS master file)
- 406 E WITHROW ST, OXFORD, OH 45056-1417
- In care of
- % MIAMI UNIVERSITY
- Mailing address (990-N for 2025)
- 406 E Withrow St, Oxford OH 45056
- Principal officer (990-N for 2025)
- Evan Scanlon, 406 E Withrow St, Oxford OH 45056
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 May, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | 990-N on file |
| 2024 | May 31, 2025 | October 15, 2025 | No data |
| 2023 | May 31, 2024 | October 15, 2024 | No data |
IRS record
- EIN
- 31-6080618
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1940
- Accounting year ends
- May
- Files
- Form 990-N (e-Postcard)
- Group exemption
- 0262: KAPPA SIGMA FRATERNITY
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2025 Officer: Evan Scanlon | May 31, 2026 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about KAPPA SIGMA FRATERNITY
- What is the EIN of KAPPA SIGMA FRATERNITY?
- The employer identification number (EIN) of KAPPA SIGMA FRATERNITY is 31-6080618.
- Is KAPPA SIGMA FRATERNITY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1940.
- Are donations to KAPPA SIGMA FRATERNITY tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does KAPPA SIGMA FRATERNITY file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of KAPPA SIGMA FRATERNITY due?
- The return for tax year 2026 (the year ending May 31, 2027) is due October 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did KAPPA SIGMA FRATERNITY last file with the IRS?
- The latest return in the IRS public files is the 990-N for 2025 for the year ended May 31, 2026.
- Who is the principal officer of KAPPA SIGMA FRATERNITY?
- The 990-N for 2025 names Evan Scanlon.
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- BETA THETA PI FRATERNITY EIN 46-1120955 · last filed 990 for 2025
- DELTA ZETA SORORITY EIN 23-7042797 · last filed 990 for 2025
- BETA THETA PI FOUNDATION EIN 80-0296934 · last filed 990 for 2025
- DELTA ZETA SORORITY EIN 35-0267676 · last filed 990 for 2025
- BETA THETA PI FRATERNITY EIN 31-0531047 · last filed 990 for 2025