WASHINGTON — A crucial filing deadline of May 17,2010 is looming for many
tax-exempt organizations that are required by law to file their Form 990
with the Internal Revenue Service or risk having their federal
tax-exempt status revoked.
The Pension
Protection Act of 2006 mandates that all non-profit organizations,
other than churches and church related organizations, must file an
information form with the IRS. This requirement has been in effect
since the beginning of 2007, which made 2009 the third consecutive year
under the new law. Any organization that fails to file for three
consecutive years automatically loses its federal tax-exempt status.
Form 990-series information returns are due on the 15th
day of the fifth month after an organization’s fiscal year ends. Many
organizations use the calendar year as their fiscal year, which makes
May 15 the deadline for those tax-exempt organizations. May 15 falls on a
Saturday this year so the deadline this year is actually Monday, May
17. Organizations can request an extension of their filing date by
filing Form 8868 by the original due date. Absent a request for
extension, there is no grace period from filing by the original due
date.
Small tax-exempt organizations with annual receipts of $25,000 or
less can file an electronic notice Form 990-N (e-Postcard).
This asks for a few basic pieces of information. Tax-exempts with
annual receipts above $25,000 must file a Form 990 or 990-EZ, depending
on their annual receipts. Private foundations file form 990-PF.
Audio: Who needs to file
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91-1823684
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NATIONAL ORGANIZATION OF
BLACK LAW
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ENFORCEMENT EXECUTIVES NO
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PO BOX 1913
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BIRMINGHAM
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AL
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35201-1913
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03
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05/15/2010
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06/09/11
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91-1823705
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NATIONAL ORGANIZATION OF
BLACK LAW
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ENFORCEMENT EXECUTIVES NOBLES
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212 BAY VIEW DR
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DAPHNE
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AL
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36526-7800
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03
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05/15/2010
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06/09/11
|
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94-3008839
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NATIONAL ORGANIZATION OF
BLACK LAW
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ENFORCEMENT EXECUTIVE NOBLESA
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PO BOX 3620 RINCON ANNEX
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SAN FRANCISCO
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CA
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94119-0000
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06
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05/15/2010
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6/9/2011
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52-1497465
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NATIONAL ORGANIZATION OF
BLACK LAW
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ENFORCEMENT EXECUTIVES
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1115 10TH ST W
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PALMETTO
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FL
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34221-4530
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03
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05/15/2010
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6/9/2011
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72-1159741
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NATIONAL ORGANIZATION OF
BLACK LAW
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ENFORCEMENT EXEC
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PO BOX 128
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PONCHATOULA
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LA
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70454-0128
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03
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05/15/2010
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6/9/2011
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91-1823660
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NATIONAL ORGANIZATION OF
BLACK LAW
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ENFORCEMENT EXECUT
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PO BOX 641
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BELCHERTOWN
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MA
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01007-0641
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03
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05/15/2010
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6/9/2011
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41-1958567
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NATIONAL ORGANIZATION OF
BLACK LAW
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ENFORCEMENT EXECUTIVES-NO
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PO BOX 600277
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ST PAUL
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MN
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55106-0005
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03
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05/15/2010
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6/9/2011
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76-0588521
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NATIONAL ORGANIZATION OF
BLACK LAW
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ENFORCE
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PO BOX 4598
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ST LOUIS
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MO
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63108-0598
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03
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05/15/2010
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6/9/2011
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88-0371406
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NATIONAL ORGANIZATION OF
BLACK LAW
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EXECUTIVES
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PO BOX 1252
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LAS VEGAS
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NV
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89125-1252
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03
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05/15/2010
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6/9/2011
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52-1116553
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NATIONAL ORGANIZATION OF
BLACK LAW
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ENFORCEMENT EXECUTIVES
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95 CHADWICK DR
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ROCHESTER
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NY
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14618-4441
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03
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05/15/2010
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6/9/2011
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80-0107925
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NATIONAL ORGANIZATION OF
BLACK LAW
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ENFORCEMENT EXE
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309 S PECAN ST
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BOLEY
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OK
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74829-0000
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03
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05/15/2010
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6/9/2011
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91-1956750
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NATIONAL ORGANIZATION OF
BLACK LAW
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ENFORCEMENT EXECUTIVES
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PO BOX 85
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NORFOLK
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VA
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23501-0085
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03
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05/15/2010
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6/9/2011
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91-2182626
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NATIONAL ORGANIZATION OF
BLACK LAW
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ENFORCEMENT EXECUTIVES
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PO BOX 12333
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SEATTLE
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WA
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98111-4333
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03
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05/15/2010
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6/9/2011
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35-2063178
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NATIONAL ORGANIZATION OF
BLACK LAW
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ENFORCEMENT EXECUTIVES
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PO BOX 64006
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GARY
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IN
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46401-0006
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03
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05/15/2010
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6/9/2011
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39-1675570
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NATIONAL ORGANIZATION OF
BLACK LAW
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ENFORCEMENT EXECUTIVES
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PO BOX 1765
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MADISON
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WI
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53701-1765
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03
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05/15/2010
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6/9/2011
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91-1823724
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NATIONAL ORGANIZATION OF
BLACK LAW
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ENFORCEMENT EXECUTIVES
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PO BOX 1323
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CINCINNATI
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OH
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45201-1323
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03
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05/15/2010
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6/9/2011
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Region One Region
Four
Region Two Region Five
Region Three Region Six
This list was released on Yesterday.
Many of these chapters have indicated that they have filed
the appropriate Form 990 with the IRS. They should call the IRS Tax Exempt and
Government Entities Customer Account Services at (877) 829-5500 (toll-free
number) and advise them that they are still appearing on the revoked list in
Guidestar.
On June 8, 2011, the IRS posted the initial Automatic
Revocation of Exemption List on its Web site. The list names 275,000
nonprofits that have lost their tax exemptions for failure to file an annual
return.
Why is the IRS revoking nonprofit tax exemptions?
The Pension Protection Act of 2006 requires the IRS to revoke the exempt status
of any nonprofit that is required to file an annual return (Form 990,
990-N, 990-EZ, or 990-PF) but has failed to do so for three consecutive years. Revocations
are mandatory and automatic under the law. The IRS will update the Automatic
Revocation of Exemption List monthly.
What happens to the revoked organizations now?
They must file a federal
tax return and pay federal income taxes. Those that previously could accept
tax-deductible contributions are no longer eligible to do so. (They can still
accept donations, but the donations won't be deductible.)
What
Your Organization Should Do If IRS Records Indicate It Is Not in Good Standing
You will need to
contact the IRS. Only the IRS can change your organization's status, and we
can't change your status on GuideStar until the IRS has revised it. To contact
the IRS:
- Call Tax Exempt and Government
Entities Customer Account Services at (877) 829-5500 (toll-free number).
- Mail your inquiry to:
Internal
Revenue Service
Exempt Organizations Determinations
P.O. Box 2508
Cincinnati, OH 45201
· The nonprofit is a subordinate
organization that receives tax-exempt status through a parent organization.
If the organization is registered as a separate entity with the IRS and has
an EIN (employer identification number) that differs from the parent
organization's, a representative may update the organization's nonprofit
report.
If the organization does not have a separate EIN, it must ask the parent
organization to include a description of it in the parent's report; the parent
organization can do so through the GuideStar Exchange NOTE: ALL NOBLE CHAPTERS HAVE THEIR OWN EIN.