The Chapter Office ran a program on the requirements for obtaining non-profit status for EAA chapters. The guidelines are in IRS Publication 557. Among the items the IRS wants to see what happens with the disposition of assets should the organization dissolve. The assets must go to another non-profit organization.
Chapters usually fit into the educational category. If you lobby for legislation, the chapter needs to give both sides of the issue. Supporting specific candidates is not allowed.
On IRS form 1027, the chapter should identify how much time is spent on educational activities.
If the chapter has income of less than $25,000 per year, it doesn’t need to file a form 990 annually. There is an electronic postcard, form 990-N that can be used.
When reviewing an application for non-profit status, the IRS likes to see specific numbers. This would be the hours spent on qualifying activities. If the IRS reviewer requests additional information, be prompt with the reply. If you need more time, always communicate with the person who is reviewing the information.
Further information can be found on the IRS web site under exempt organizations/continuing education.