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Hello all: I sent out a message this morning to all current chapter chairs and treasurers. It seems that the IRS has old contact information and are sending notices to former chairs, etc. I am working with TEI to update the current chapter chairs/treasurers so that the IRS has the correct and current contact information for each chapter. No need to provide me with this contact information as I have already compiled it. The ARLIS/NA Executive Board is still working with the IRS to resolve the outstanding issues that prevent chapters from filing Form 990-N for Tax Exempt Organizations. If you received any notices from the IRS to e-file Form 990-N, please ignore the notices for now and stay tuned. I will send all current chapter chairs/treasurers an email as soon as the issues are resolved and it's ok to file. If you have any more questions, please direct them to me and not the ARLIS-L listserv. Thanks, Vanessa Chapters Liaison ARLIS/NA Executive Board <><><><><><><><><><><><><><><><><><> D. Vanessa Kam, MA, MLIS Head Librarian, Art + Architecture + Planning University of British Columbia Library Irving K. Barber Learning Centre 1961 East Mall, Suite 314 Vancouver, BC V6T 1Z1 Canada Ph. 604.827.3549 ---------- Forwarded message ---------- From: Paul Glassman <[log in to unmask]<mailto:[log in to unmask]>> Date: Fri, Aug 27, 2010 at 10:05 AM Subject: Re: [ARLIS-L] Chapter Treasurers questions To: [log in to unmask]<mailto:[log in to unmask]> 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) Small tax-exempt organizations whose annual gross receipts<http://www.irs.gov/charities/article/0,,id=177784,00.html> are normally $25,000 or less<http://www.irs.gov/charities/article/0,,id=177338,00.html> 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<http://www.irs.gov/charities/article/0,,id=217087,00.html>. 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<http://www.irs.gov/charities/article/0,,id=225704,00.html> 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<http://www.irs.gov/charities/article/0,,id=177799,00.html>, * Churches<http://www.irs.gov/pub/irs-pdf/p1828.pdf>, their integrated auxiliaries, and conventions or associations of churches, and * Organizations required to file a different return<http://www.irs.gov/charities/article/0,,id=218171,00.html> 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]<mailto:[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]<mailto:[log in to unmask]> | www.felician.edu/library<http://www.felician.edu/library> ---------- Original Message ---------- From: "Nurse, Sue" <[log in to unmask]<mailto:[log in to unmask]>> To: [log in to unmask]<mailto:[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<http://webmailab.juno.com/webmail/new/mag.rochester.edu> for more information. ~~~~~~~~~~~~~~~~~~~~~~ Mail submissions to [log in to unmask]<mailto:[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]<mailto:[log in to unmask]> ARLIS-L Archives and subscription maintenance: http://lsv.arlisna.org<http://lsv.arlisna.org/> Questions may be addressed to list owner (Judy Dyki) at: [log in to unmask]<mailto:[log in to unmask]> ~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~ Mail submissions to [log in to unmask]<mailto:[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]<mailto:[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]<mailto:[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] ~~~~~~~~~~~~~~~~~~~~~~