30 organizations in county in danger of losing tax-exempt status
Small nonprofit organizations at risk of losing their tax-exempt status because they failed to file required returns for 2007, 2008 and 2009 can preserve their status by filing returns by Oct. 15, 2010, under a one-time relief program, said the Internal Revenue Service announced. 30 of the organizations have Greenville, Georgiana and McKenzie addresses (complete list follows story).
The IRS today on a special page of IRS.gov the names and last-known addresses of these at-risk organizations, along with guidance about how to come back into compliance. The organizations on the list have return due dates between May 17 and Oct. 15, 2010, but the IRS has no record that they filed the required returns for any of the past three years.
“We are doing everything we can to help organizations comply with the law and keep their valuable tax exemption,” IRS Commissioner Doug Shulman said. “So if you do not have your filings up to date, now’s the time to take action and get back on track.”
Two types of relief are available for small exempt organizations – a filing extension for the smallest organizations required to file Form 990-N, Electronic Notice (e-Postcard), and a voluntary compliance program (VCP) for small organizations eligible to file Form 990-EZ, Short Form Return of Organization Exempt From Income Tax.
Small organizations required to file Form 990-N simply need to go to the IRS website, supply the eight information items called for on the form, and electronically file it by Oct. 15. That will bring them back into compliance.
Under the VCP, tax-exempt organizations eligible to file Form 990-EZ must file their delinquent annual information returns by October 15 and pay a compliance fee. Details about the VCP are on the IRS website, along with frequently asked questions.
The relief announced today is not available to larger organizations required to file the Form 990 or to private foundations that file the Form 990-PF.
The IRS will keep today’s list of at-risk organizations on IRS.gov until Oct. 15, 2010. Organizations that have not filed the required information returns by that date will have their tax-exempt status revoked, and the IRS will publish a list of these revoked organizations in early 2011. Donors who contribute to at-risk organizations are protected until the final revocation list is published.
The Pension Protection Act of 2006 made two important changes affecting tax-exempt organizations, effective the beginning of 2007.
First, it mandated that all tax-exempt organizations, other than churches and church-related organizations, must file an annual return with the IRS. The Form 990-N was created for small tax-exempt organizations that had not previously had a filing requirement.
Second, the law also required that any tax-exempt organization that fails to file for three consecutive years automatically loses its federal tax-exempt status. The IRS conducted an extensive outreach effort about this new legal requirement but, even so, many organizations have not filed returns on time.
If an organization loses its exemption, it will have to reapply with the IRS to regain its tax-exempt status. Any income received between the revocation date and renewed exemption may be taxable.
Alabama Alcoholism-Drug Counselor Certification Board, PO Box 253, Greenville
BBB Big Bass & Buck Club, 400 Balaclava Dr., Greenville
Butler County Foster Parent Association, 108 Butler Estates, Greenville
E-Nitiative Wealth, Inc., PO Box 455, Greenville
Financial Discover Forum, 741 Heatherwood Dr., Greenville
Fraternal Order of Police, 39 S. Central Alabama Lodge, PO Box 771, Greenville
Friends of John the Baptist, 101 Clover Hill Dr., Greenville
Greenville Area Alliance for The Mentally Ill, 111 Hillcrest Dr., Greenville
Hookbill Haven Inc., 857 Forest Dr., Greenville
Order of the Eastern Star (170 Aberilla), 65 Vandiver Dr., Greenville
Order of the Eastern Star (278 Queen Elizabeth), 195 E. Field St., Greenville
Order of the Eastern Star (631 Pilgrim), 369 Simpson Rd., Greenville
Order of the Eastern Star, 128 Owens Rd. (709 Sunrise Star) Greenville
Order of the Eastern Star (786 Morning Star), 357 Crenshaw Rd., Greenville
Order of the Eastern Star (862A Mitchells Delight), Rt. 4 Box 331, Greenville
Order of the Eastern Star (862B Sweet Home), 6503 Pineapple Hwy., Greenville
Pinelevel Community Development, Inc., 104 Pine Level Rd., Greenville
Thames Humane Shelter, 460 E. Field St., Greenville
Wonderland Day Care, PO Box 1079, Greenville
Friendship Community Development Corp., 901 W. Railroad Ave. Georgiana
International Association of Lions Clubs, Greenville Lions, 6920 Stinson Rd., Georgiana
Georgiow Childrens Depot, 1096 Rocky St., Georgiana
Hank Williams Sr. International Society & Fan Club, PO Box 280, Georgiana
Long Creek Community Development Corp., 528 Blue Round Rd., Georgiana
Order of the Eastern Star (169 Queen Esther), PO Box 445, Georgiana
Order of the Eastern Star (317 Douglas Pride), PO Box 405, Georgiana
Order of the Eastern Star (663 Mt. Zion), 528 Blue Round Rd.
Order of the Eastern Star (769 Spring Hill), 542 Mt. Rose Rd.
Life Enrichment Center, Inc., RR 1 Box 360AA, McKenzie
Order of the Eastern Star (655 Ruth), PO Box 204, McKenzie