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Tax-Exempt Clan and Family Societies

Updated: Nov 12, 2023


COSCA has compiled a new database of all clan and family societies that have incorporated and received tax-exempt determination from the United States of America (USA) Internal Revenue Service (IRS.) The data used is public information drawn directly from the IRS tax-exempt database.


Several clan and family societies linked from the “Find My Clan” online service are based in Scotland and do not have an associated American corporation. These include Clan Maitland Society, Clan Home Association, Clan MacThomas Society, Clan Marjoribanks Society, and Clan Paisley Society.


Other societies exist only as informal groups (such as on Facebook.) These have not incorporated and have not received a letter of tax-exempt determination from the IRS. These include Clan Barclay Society, Clan Carnegie Society International, Clan Chisholm Society, Clan Forrester Society, Clan Irving, Clan Lamont Society of North America, Clan MacEwen Society, Clan MacMillan International, and Clan Wardlaw Association.


Over 30 of the corporations are noted as “revoked” since, by law, all organizations that do not file a required annual information return or notice for three consecutive years automatically lose their tax-exempt status.


However, the good news is that several clan and family societies have recently acquired their tax-exempt status just this year! These include Clan Buchanan Society International, House of Burnett International, Clan Cunningham Society of America, Clan Fraser Society of the Pacific Northwest, and Clan Macalpine Society Inc. (House of MacAlpine). Clan Fleming Scottish Society has also received confirmation of its tax-exempt status but the notification is too recent to be included in the IRS database.


If your corporation’s tax-exempt status is revoked, please contact the IRS. If your society is not listed, please provide your Employee Identification Number (EIN) to Bart Forbes at cosca@bforbes.com. If your society is listed in the IRS database, it will be added.


See the complete database here: https://www.cosca.scot/clansocieties

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2 Comments


For the record Clan MacKinnon Society has a 501-c-3 status. We are a legal entity in the state of Texas currently.

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Bart Forbes
Bart Forbes
Oct 19, 2023
Replying to

John, I see that the "Clan McKinnon Society Corp" of Texas (EIN: 88-2858138) was issued an IRS Letter of Determination on August 1, 2022. However, The "Clan MacKinnon Society" of Michigan (EIN: 37-1709775) has been filing tax returns through Form 990-N for the past eight years. Why did you create another tax-exempt corporation?

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