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Revised 8/2016
1. Sources of District Funds
a. Effective January 1, 1998, each district receives 10
percent of national dues per member, per year, refund‑
ed from Ruritan National.
b. District dues are optional. Each district may es‑
tablish its own district dues. The amount of dues per
member of each club shall be determined by the
district cabinet provided any increase in dues shall
not become effective until approved by a 2/3 vote of
the delegates at the next district convention. Notice
of such proposed dues increase shall be sent to the
president of each club in the district at least thirty (30)
days prior to the start of said convention.
2. District Expenses Paid by Ruritan National
a. One-half expenses of the district governor and the
immediate past district governor to the Ruritan National
convention, as specified on the back of the expense
voucher form providing:
(1) The district governor attends the District Gover‑
nors’ School at the national convention as well as
substantially all the meetings of the convention, and,
(2) The immediate past district governor attends the
meeting of the national convention, and must have
attended district officers leadership training in the fall
unless otherwise excused by the Ruritan National
President.
(3) The district financial reports (Forms R-35 received
at the National Office by November 10) (R-36 are re‑
ceived at the Ruritan National Office by February 10.)
b. Lt. Governors must attend the Summer Leadership
Conference unless absence is approved by the Ruritan
National President. District governors are invited to
attend the Summer Leadership Conference with the
stipulation that expenses be reimbursed for one room
and one travel per district, plus food (exceptions for
distance and gender related problems).
c. Expense vouchers should be submitted promptly.
Expenses more than six months old cannot be paid
without special approval of the Ruritan National Board
of Directors.
District Finances
Income Tax Exemption
One of the values of Ruritan membership for clubs
is income tax exemption. Each club affiliated with
Ruritan National automatically has income tax exemp‑
tion under the blanket exemption issued to Ruritan
National. The Ruritan National group exemption
number is 1615.
All clubs should have an unique and individual Em‑
ployer Identification Number (EIN). This EIN number
is obtained by filing form SS4 with the Internal
Revenue Service. Ruritan National assists clubs
who may have problems related to IRS. By contrast,
unaffiliated clubs may have difficulty obtaining tax-ex‑
empt status and would receive no help in filing proper
forms or in handling problems that might arise with
the Internal Revenue Service .
IRS Tax Form 990: All Clubs Must File
Ruritan National and Ruritan Clubs are 501(c)4 organizations which means they are exempt from paying
income tax on earnings but that no one making a donation receives a tax deduction.
Beginning in 2008, small tax-exempt organizations like Ruritan clubs, that previously were not required to file re‑
turns, are required to file some form of the IRS Form 990. This may be simply the Form 990-N, Electronic Notice
(e-Postcard) for it may be Form 990 or Form 990-EZ. This filing requirement applies to tax periods beginning after
December 31, 2006. Organizations that do not file the notice will lose their tax-exempt status.
With the enactment of the Pension Protection Act of 2006 (PPA), even small tax-exempt organizations with minimal
income will now be required to file electronically Form 990-N, also known as the e-Postcard, with the IRS annually.
According to the IRS, the form should be filed by the fifteenth day of the fifth month after the close of your tax year
(for most Ruritan clubs that will be May 15th).
If you have any questions, call Ruritan Service toll free at 877-787-8727 ext. 303 or email at
3. Expenses Paid by the District
These shall be determined by the district cabinet at its
first meeting each year and may include:
a.Travel, stationery, postage, and telephone expenses
of the district governor, the lieutenant governor, the
zone governors, the district secretary, the district trea‑
surer, growth and development chair, and the founda‑
tion chair.
b. One-half of the expenses of the district governor
and the immediate past district governor to the national
convention.
c. Committee meetings related to the district conven‑
tion.
d. District convention expenses not otherwise met.
e. Awards and recognition.
f. Expenses to zone meetings.
g. District supplies and equipment costs.
h. Meetings other than Ruritan when representing the
district.
i. District newsletter, directory, or other publications.
District