Tax and Legal Resources

For All Countries

Certified Articles of Incorporation - Toastmasters International’s certified Articles of Incorporation. This document has been certified by the State of California that it is a true copy. Clubs may provide this document to vendors, venues, and other third parties as requested. This document can be presented to the registry of societies (ROS) in countries where clubs need to register with the ROS.

General Legal and Tax Compliance Information - Learn more about how tax regulations may apply to your club or District.

Liability Insurance - Customized certificate of liability insurance, USA/Canada Certificate of Insurance, and Non-USA Certificate of Insurance.

Logo Images and Templates - Toastmasters-branded marketing materials to increase brand recognition.

Trademarks and Copyrights - Learn more about how to legally use Toastmasters trademarks and copyrighted materials.

Global Compliance FAQ - Get answers to commonly asked compliance questions.

Canada

Canada FAQ - Get answers to frequently asked questions about how Toastmasters goods and services are taxed in Canada.

Germany

Official Germany Tax Website* - Learn more about your country's taxes on the official government website.

Germany FAQ - Get answers to frequently asked questions about how Toastmasters goods and services are taxed in Germany.

India

Form 10F - Documentation for Toastmasters International.

GST Certificate - The Toastmasters International Goods and Services Tax Certificate.

No PE Declaration - The No Physical Entity Declaration for Toastmasters International.

Tax Residency Certificate - Many U.S. treaty partners require the IRS to certify that an entity is a resident of the United States for federal tax purposes. The IRS provides this tax residency certification (Form 6166) to Toastmasters International certifying that it is a U.S. resident company for purposes of the income tax laws of the United States.

Official India Tax Website* - Learn more about your country's taxes on the official government website.

India FAQ - Get answers to frequently asked questions about how Toastmasters goods and services are taxed in India.

Ireland

Official Ireland Tax Website* - Learn more about your country's taxes on the official government website.

Ireland FAQ - Get answers to frequently asked questions about how Toastmasters goods and services are taxed in Ireland.

Singapore

Official Singapore Tax Website* - Learn more about your country's taxes on the official government website.

Registry of Societies (ROS)/ Club Compliance - There are regulations in Singapore that affect Toastmasters clubs. Singapore’s Registry of Societies (ROS), within the Ministry of Home Affairs, governs any club, company, partnership, or association of 10 or more persons, whatever its nature or object. This agency mandates that clubs with 10 or more members must register with the ROS. Additionally, the ROS states that clubs must remain in compliance by completing paperwork specified by the ROS on an annual basis. As a result, Toastmasters International encourages clubs to register with the ROS and remain in compliance. Failure to comply with the ROS may result in the Singapore government holding clubs and their members accountable. Clubs will be responsible for registering and complying with the ROS.

United Kingdom

Official United Kingdom Tax Website* - Learn more about your country's taxes on the official government website.

United Kingdom FAQ - Get answers to frequently asked questions about how Toastmasters goods and services are taxed in the United Kingdom.

United States

501(c)(3) Determination Letter - The 501(c)(3) Determination Letter provided shows proof that Toastmasters International and its subordinate clubs are considered to be 501(c)(3) nonprofits per the United States Internal Revenue Code.

199-N Filing Instructions (for California residents only) - At this time, only clubs physically located within the state of California have a state tax obligation; therefore, a 199-N must be filed.

Tax Calculator - Use this resource to determine your specific tax rate based on your location.

United States FAQ - Get answers to frequently asked questions about how Toastmasters goods and services are taxed in the United States.

*The provided link serves as a resource for the local laws of the respective country. Toastmasters International does not guarantee the accuracy of the information on these sites. If there are any questions about the laws, please reach out to your local government. Your club and District are responsible for ensuring compliance with all applicable local laws.