Dear Sue, Thanks for posing this important question--one that will have relevance to all ARLIS/NA chapters, I imagine. Here's an answer to the question from the IRS ( http://www.irs.gov/charities/article/0,,id=169250,00.html): Annual Electronic Filing Requirement for Small Exempt Organizations — Form 990-N (e-Postcard)<?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /> Small tax-exempt organizations whose annual gross receipts are normally $25,000 or less may be required to electronically submit Form 990-N, also known as the e-Postcard, unless they choose to file a complete Form 990 or Form 990-EZ. If you do not file your e-Postcard on time, the IRS will send you a reminder notice but you will not be assessed a penalty for late filing the e-Postcard. However, an organization that fails to file required e-Postcards (or information returns – Forms 990 or 990-EZ) for three consecutive years will automatically lose its tax-exempt status. The revocation of the organization’s tax-exempt status will not take place until the filing due date of the third year. Note: Small organizations at risk of losing their tax-exempt status because they failed to file for three consecutive years should review IRS guidance to help them come back into compliance. You may wish to direct the question to Vanessa Kam, the ARLIS/NA Chapters Liaison, in the event that the Executive Board may want to consider a recommendation to all chapters: Who Must File Most small tax-exempt organizations with gross receipts that are normally $25,000 or less must file the e-Postcard. Exceptions to this requirement include: Organizations that are included in a group return, Churches, their integrated auxiliaries, and conventions or associations of churches, and Organizations required to file a different return You may want to refer your good question to Chapters Liaison Vanessa Kam Head Librarian Art + Architecture + Planning Irving K. Barber Learning Centre University of British Columbia Library 1961 East Mall, Suite 314 Vancouver, BC V6T 1Z1 Canada Work: (604) [log in to unmask] in the event that Vanessa feels there would be benefits to asking the Executive Board to consider guidelines on the matter for the chapters. Best, --PG Paul Glassman Director of the Library | Associate Professor Felician College 262 South Main Street | Lodi, New Jersey 07644 Telephone 201.559.6070 | Facsimile 973.777.3917 [log in to unmask] | www.felician.edu/library ---------- Original Message ---------- From: "Nurse, Sue" <[log in to unmask]> To: [log in to unmask] Subject: [ARLIS-L] Chapter Treasurers questions Date: Fri, 27 Aug 2010 12:02:48 -0400 I just received an IRS Notice to e-file a Form 990-N for Tax-Exempt Organizations. This is my 3rde year as treasurer of ARLIS/WNY and I have never been ask to file any form- electronic or paper. The notice went to our Past-President who forwarded it on to me. Can anyone enlighten me as to what I need to do? Susan Nurse Visual Resources Coordinator Rights & Reproductions Memorial Art Gallery 500 University Ave. Rochester, NY 14607 585-276-8998 fax 585-473-6266 Visit us on Facebook and Twitter.com/magur 4th Rochester Biennial July 25–September 26, 2010 in the Grand Gallery Episodes from an Unwritten History: Claude Bragdon and Fritz Trautmann August 13–December 12, 2010 in the Lockhart Gallery M &T Bank Clothesline Festival September 11 & 12, 2010 Visit mag.rochester.edu for more information. ~~~~~~~~~~~~~~~~~~~~~~ Mail submissions to [log in to unmask] For information about joining ARLIS/NA see: http://www.arlisna.org/join.html Send administrative matters (file requests, subscription requests, etc) to [log in to unmask] ARLIS-L Archives and subscription maintenance: http://lsv.arlisna.org Questions may be addressed to list owner (Judy Dyki) at: [log in to unmask] ~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~ Mail submissions to [log in to unmask] For information about joining ARLIS/NA see: http://www.arlisna.org/join.html Send administrative matters (file requests, subscription requests, etc) to [log in to unmask] ARLIS-L Archives and subscription maintenance: http://lsv.arlisna.org Questions may be addressed to list owner (Judy Dyki) at: [log in to unmask] ~~~~~~~~~~~~~~~~~~~~~~