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Form
990N Information
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This alert was posted on the Tech Soup Blog
on 11/27/207
This article discusses a change in reporting requirements
for small 501C3 Non-Profit organizations effective in
2008. Failure to follow the new requirements may cause
your group to loose their tax-exempt status.
Electronic Filing Requirement
for Small Orgs – A Q&A
by Willow Cook
The Nonprofit Law Blog has posted a Q&A
about Form 990-N, which small tax-exempt organizations
that were previously not required to file may be required
to file electronically starting in 2008 or risk losing
their tax-exempt status, according to the IRS.
From the IRS's Web site:
Small tax-exempt organizations, whose gross receipts
are normally $25,000 or less, are not required to file
Form 990, Return of Organization Exempt From Income
Tax, or Form 990-EZ, Short Form Return of Organization
Exempt from Income Tax. With the enactment of the Pension
Protection Act of 2006 (PPA), these small tax-exempt
organizations will now be required to file electronically
Form 990-N, also known as the e-Postcard, with the IRS
annually. Exceptions to this requirement include organizations
that are included in a group return, private foundations
required to file Form 990-PF, and section 509(a)(3)
supporting organizations required to file Form 990 or
Form 990-EZ. In addition, this filing requirement does
not apply to churches, their integrated auxiliaries,
and conventions or associations of churches.
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