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.
Head Librarian, Art
+ Architecture + Planning
Irving K. Barber
Learning Centre
1961 East Mall,
Ph. 604.827.3549
---------- Forwarded
message ----------
From: Paul Glassman <[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]
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 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
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:
You may want to refer your good question to
Chapters Liaison
Head Librarian
Art + Architecture + Planning
Irving K. Barber Learning Centre
1961 East Mall,
Work: (604) 827-3549[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
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
585-276-8998
fax 585-473-6266
Visit us on Facebook and Twitter.com/magur
4th
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.
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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]
~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~
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]
~~~~~~~~~~~~~~~~~~~~~~