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IAFF: IRS Identifies Organizations that Have Lost Tax-Exempt Status
IAFF affiliates were notified last September that the three-year 990 compliance grace period for 501(c)(5) organizations was due to expire on October 15, 2010. Since then, the Internal Revenue Service (IRS) has published a list of organizations whose tax-exempt status has been revoked for failing to meet their filing requirement.
Click here for the search-by-state form to determine if your local has lost its tax-exempt status.
If your local appears on this list, you must apply to have your status reinstated. Currently, the IRS is providing transition relief for small exempt organizations that apply for tax-exempt reinstatement. The relief allows locals with annual gross receipts of $50,000 or less for 2010 to regain their tax-exempt status retroactive to the date of revocation and pay a reduced application fee of $100 (rather than the typical $400 or $850 fee).
Applications must be postmarked by December 31, 2012, and sent to:
Internal Revenue Service
P.O. Box 12192
Covington, KY 41012-0192
If your local is eligible for the transition relief, the IRS requires you to include “Notice 2011-43” at the top of your application and on the mailing envelope to ensure your application is routed to the proper specialist.
Affiliates whose annual receipts are typically $50,000 or less are eligible to submit an annual electronic notice (Form 990-N) after their application for reinstatement of tax-exempt status has been approved.
The IAFF recommends that affiliates consult with a tax advisor or legal counsel for additional information on the reinstatement process.
References for all locals
Information for locals with gross receipts over $50,000
If your local is ineligible for Transition Relief (gross receipts in excess of $50,000) you need to
- Submit Form 8718
- Submit Form 1024
- Pay an $850.00 application fee
- Write "Automatically Revoked" at the top of your 1024 application to ensure proper processing
For more information, contact one of the IAFF staff listed below.
Lisa Waters: (202) 824-1521; lwaters@iaff.org
Jim Larkin: (202) 824-1544; jlarkin@iaff.org
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