Spring Cleaning Your Dues Checkoff

(This article appeared in the May/June 2026 issue of The American Postal Worker magazine)

Local and state officers rely on their Dues Checkoff (DCO) for union administration and to represent their members. The DCO ensures that locals and states meet constitutional obligations and provides funds to be used solely for the union and its members in accordance with section 501 of the Labor- Management Reporting and Disclosure Act (LMRDA). To ensure the DCO is accurate, local presidents and treasurers should review it every two weeks. Performing a review maintains accuracy, and any errors can be corrected immediately. A review of the DCO also ensures that all funds received by the local or state coincide with the number of members in the local or state, and that the finance numbers assigned to the local or state are accurate.

For presidents and treasurers to have access to the DCO, the current officers must submit a “Local and State Officer Term Update” form to the APWU Per Capita Department. Upon receipt, the local profile will be updated, and access to local reports will then be available to them. Access to local reports allows officers to review dues deductions for accuracy, ensure finance numbers under their jurisdiction are correct, and correct any issues that arise from members transferring from the mail handler, letter carrier, and rural carrier unions to the APWU.

Local and state presidents and treasurers can also make address changes for their members and administratively process member 1187 forms locally, if they have attended the required training provided by the Per Capita Department. Local and state participation in this program and training is strictly voluntary. The Per Capita Department processes all address changes and 1187 forms for local and state affiliates.

SAVE THE DATE! May 15 – IRS 990 Reports Are Due

The IRS requires unions and retiree chapters, which have their own employer identifi cation numbers (EINs) and separate bank accounts, to electronically submit an IRS Form 990 to maintain their tax-exempt status. The annual financial 990 report to the IRS is due on the 15th day of the fifth month after the fi scal year ends. Failing to file the report for three consecutive years can result in severe fines or the automatic revocation of the union’s tax-exempt status. May 15 is the deadline for affiliates with a fiscal year ending December 31. There are three types of reports, and the sum of the annual receipts collected will determine which form the local, state, or retiree chapter should use to file electronically.

APWU Scholarship Deadline Is May 31!

For the children or grandchildren of current, retired, or deceased APWU members, the APWU Scholarship Program is one of the great benefi ts of being a member of the union. The 2026 APWU Scholarship Application forms are available on the Secretary-Treasurer’s web page at apwu.org/scholarship-programs.

The August 2026 APWU National Convention Resolutions Deadline is June 1

June 1 is the deadline to electronically submit resolutions for accepting and printing in the convention book. Resolutions are accepted from local or state affi liates, local and state retiree chapters, or from members-atlarge (MAL), who are the only members permitted to submit resolutions under their own signature. ■