Nonprofit · EIN 84-2992938
DELTA TAU DELTA FRATERNITY
Also known as THETA ETA CHAPTER
Tax-exempt · COLUMBIA, SC 29208
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| July 31, 2025 | 990 | $239,413 | $239,413 | $0 | $0 | $0 | $0 |
| July 31, 2024 | 990-EZ | $104,095 | $83,148 | $20,947 | $20,947 | $0 | $20,947 |
Financial details: 990 for the year ended July 31, 2025
Revenue
- Contributions, gifts and grants
- $239,413
- Membership dues
- $239,413
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Management and general (functional)
- $239,413
Balance sheet and other
- Total assets, start of year
- $0
- Total assets, end of year
- $0
- Total liabilities, end of year
- $0
- Net assets, end of year
- $0
- Gross receipts
- $239,413
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2019
- State of legal domicile
- SC
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended July 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| cooper Smith | Director of Finance Officer | 10 | $0 |
990-EZ for the year ended July 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Cooper James Smith | Finance Chair | 20 | $0 |
Address and contacts
- Address (IRS master file)
- 1400 GREENE STREET, COLUMBIA, SC 29208-0001
- In care of
- % UNIVERSITY OF SOUTH CAROLINA
- Mailing address (990-N for 2023)
- 1400 GREENE STREET, COLUMBIA SC 292080001
- Principal officer (990 for 2024)
- cooper smith, 1400 greene st, columbia, SC 29205
- Principal officer (990-N for 2023)
- cooper smith, 215 Spencer PL, Cayce SC 29033
- Signed the 990
- Cooper James Smith, Director of Finance
Mission
Social Fraternity that operates on the University of South Carolina campus through social philanthropic and community service events.
Program accomplishments
- Doing community service events to help the community0
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in July, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | July 31, 2026 | December 15, 2026 | Not due yet |
| 2024 | July 31, 2025 | December 15, 2025 | 990 on file |
| 2023 | July 31, 2024 | December 16, 2024 | 990-N on file |
IRS record
- EIN
- 84-2992938
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1940
- Accounting year ends
- July
- Files
- Form 990 or 990-EZ
- Group exemption
- 0124: DELTA TAU DELTA FRATERNITY
- Income (IRS master file)
- $239,413
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | July 2025 | $239,413 | $239,413 | $0 | XML |
| 990-N for 2023 Officer: cooper smith | July 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | July 2024 | $104,095 | $83,148 | $20,947 | XML |
| 990-EZ | July 2023 | – | – | – | IRS |
| 990-EZ | July 2022 | – | – | – | IRS |
| 990-EZ | July 2021 | – | – | – | IRS |
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 84-2992938).
Questions about DELTA TAU DELTA FRATERNITY
- What is the EIN of DELTA TAU DELTA FRATERNITY?
- The employer identification number (EIN) of DELTA TAU DELTA FRATERNITY is 84-2992938.
- Is DELTA TAU DELTA FRATERNITY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1940.
- Are donations to DELTA TAU DELTA FRATERNITY tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does DELTA TAU DELTA FRATERNITY file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of DELTA TAU DELTA FRATERNITY due?
- The return for tax year 2025 (the year ending July 31, 2026) is due December 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did DELTA TAU DELTA FRATERNITY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended July 2025.
- Who is the principal officer of DELTA TAU DELTA FRATERNITY?
- The 990 for the year ended July 31, 2025 names cooper smith.
- Who are the officers and directors of DELTA TAU DELTA FRATERNITY?
- The 990 for the year ended July 31, 2025 lists 1 person; 0 received compensation from the organization.
- How much revenue does DELTA TAU DELTA FRATERNITY have?
- On its 990 for the year ended July 31, 2025 it reported revenue of $239,413, expenses of $239,413 and total assets of $0 at year end.
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