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IRS
Change to 501(c)3 Regulations
Dear
Affiliate Presidents:
There
have been major changes to the tax laws that affect non-profit organizations.
To protect our non-profit tax exempt status all affiliate organizations
who receive funds or donations must file with the IRS.
If
you receive less than $25,000, you are required by law to file a
990-N. You must have an EIN number to file this form. There is no
exception to this ruling. Filing for most affiliates will take less
than 20 minutes and is relatively simple. If you do not have an
EIN number (Employer Identification Number) follow Step One. If
you already have an EIN number, please go to Step Two.
- Step
One To obtain an EIN
There are two ways to perform this task.
A. Direct link - This approach involves going to the IRS through
the internet. There you will receive an electronic form which
can be processed on the internet. Fill out the form and you will
be given an EIN number.
http://www.irs.gov/businesses/small/article/0,,id=97860,00.html
B. By Phone – You may obtain an EIN number by calling the
Business & Specialty Tax Line at (800) 829-4933. The hours
of operation are 7:00 a.m. - 10:00 p.m. local time, Monday through
Friday. A representative will take the information and assign
the EIN number. Either the first or second method will give you
an immediate EIN number to use.
Once the IRS gives you your EIN number you are ready to go to
Step Two.
- Step
Two
A. Direct link can be used to take you to the step by step process
of completing the 990-N form. It will give you a list of information
that is required on the form and when you have completed the process,
it will allow you to print out a receipt.
http://www.uct.org/990.html
B. If you cannot go online to complete the form, call Karen at
the office and she will assist you.
Once
you have completed the 990-N process, print out your receipt and
mail a copy of the filing receipt to NAMI PA so that we may use
the information to complete a group exemption letter to the IRS
for your affiliate office.
If
you have any further questions, please contact Karen Yokes in our
business office. She will answer your questions and assist you in
completing the process.
PLEASE COMPLETE THIS IMPORTANT TASK AND RESPOND TO: NAMI PA, Karen
Yokes, no later than APRIL 15 2009.
We
appreciate your attention to this matter.
Sincerely,
James
W. Jordan, Jr
Executive Director
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