Society Finances – Internal Revenue Service

The IRS imposed a postcard return on non-profit societies before the State of California. By now every society should have this filing on their Treasurer’s Calendar.  If this form is not filed for three years, the IRS (like the state of California), will revoke the societies non-profit status.  This means all income is taxable and donations to the society made by individuals are not deductible on their tax returns.

So….. be sure you are up to date with this filing.

You can check your society’s status on the website of the National Center for Charitable Statistics.  Click on find a non-profit and type in your society’s name.  On the left hand side you will see the last year that IRS has a filing for.  Note that if you have already filed a 2012 return it will not show up here.  On the right hand side you will see a link to filed 990 returns. Postcards do not appear here, use the left hand information.

The NCCS home page offers links to file the 990N, for those society’s with annual income under and the 990.  Unless your organization makes over $100K these filings are free.

The IRS has links to filings and a page to check status of organizations at  – Filing Page for Charities and  Non-Profits.  This page, though, is difficult to use.  In checking three organizations that I know are current in their filings I could not find them by name.  When I put in their FEIN they did show up.  Use the NCCS site first.  This check list is not updated for 2012 filings either.  If you have filed a 2012 990N the system will not let you continue, so it is better to try to file if you are not certain.

Again, print out the filing just in case something goes awry.

Part 6 or 7

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Cath Madden Trindle
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