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All MLA chapters have group tax exemption as subordinates of MLA. (Minutes, 02/1993, II)

Chapters may assess annual dues to cover expenses connected with chapter activities. (Constitution and Bylaws, Article VIII.D; Handbook, VII.C)

Changes to a Chapter’s by-laws, structure, or chair, and a description of gross income over $50,000 must be reported to the Administrative Officer annually by the date specified in the official calendar in order to retain the Chapter’s tax-exempt status with the IRS. (Handbook, VII.C)

Chapter grants must be in round numbers in increments of no less than $50. (Minutes, 10/2002, IX.C) When grants of support are made to a chapter, the excess of the grant over the amount expended need not be reimbursed to the national organization but may be used by the chapter for projects of a similar nature. (Handbook, VII.F)