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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 57-6029849

SIGMA NU FRATERNITY

Also known as ETA OMICRON

Tax-exempt (reinstated) · SPARTANBURG, SC 29303

Address and contacts

Address (IRS master file)
429 N CHURCH ST, SPARTANBURG, SC 29303-3612
Mailing address (990-N for 2025)
429 North Church Street, Spartanburg SC 29303
Principal officer (990-N for 2025)
Jared Leighton, 429 North Church Street, Spartanburg SC 29303

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 yearYear endedDueIRS public records
2025May 31, 2026October 15, 2026990-N on file
2024May 31, 2025October 15, 2025990-N on file
2023May 31, 2024October 15, 2024Check at the IRS

File the 2026 990-N for SIGMA NU FRATERNITY

Due October 15, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
57-6029849
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)

Revocation and reinstatement

Exemption revoked
January 15, 2011
Posted by the IRS
July 11, 2015
Reinstated
Effective January 15, 2011

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 2025
Officer: Jared Leighton
May 31, 2026≤ $50,000 receipts––e-Postcard
990-N for 2024May 31, 2025≤ $50,000 receipts––e-Postcard
990-N for 2022May 31, 2023≤ $50,000 receipts––e-Postcard
990-N for 2021
Officer: Logan Oxendine
May 31, 2022≤ $50,000 receipts––e-Postcard
990-N for 2019
Officer: Farris Hotchkiss
May 31, 2020≤ $50,000 receipts––e-Postcard
990-N for 2018
Officer: Grayson T Loftis
May 31, 2019≤ $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 57-6029849).

Questions about SIGMA NU FRATERNITY

What is the EIN of SIGMA NU FRATERNITY?
The employer identification number (EIN) of SIGMA NU FRATERNITY is 57-6029849.
Is SIGMA NU FRATERNITY tax-exempt?
Yes. The IRS revoked its exemption on January 15, 2011 and reinstated it effective January 15, 2011.
Are donations to SIGMA NU FRATERNITY tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does SIGMA NU FRATERNITY file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of SIGMA NU 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 SIGMA NU 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 SIGMA NU FRATERNITY?
The 990-N for 2025 names Jared Leighton.

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