[Noisebridge-board] Fwd: [#599470390] Non-Profit account verification

Seth David Schoen schoen at loyalty.org
Tue Feb 9 22:50:47 PST 2010


Jeffrey Malone writes:

> Hey,
> 
> So attached is an email I received from Google regarding the Google
> Checkout account I'd setup for Noisebridge.
> Ironically, it'd been setup since November, but I only just got a page
> for it on noisebridge.net tonight -- and announced it at the meeting,
> only to get this email 45min later telling me they suspended the
> account.
> 
> I found this on the wiki:
> https://www.noisebridge.net/wiki/File:Noisebridge-501c3-letter-p1.png
> https://www.noisebridge.net/wiki/File:Noisebridge-501c3-letter-p2.png
> 
> I believe this to be an "IRS Letter of Determination" -- however it
> has the wrong address.
> 
> What do we need to do to correct this?
> Also, should we have an IRS 990 tax form? (no idea what that is, heh)

I guess we should write to the IRS to ask for an updated letter of
determination.  I think they would probably be happy to do that
although they might prefer to do it after getting our form 990.

We are definitely required to file form 990 every year.  According to
the instructions for form 990, we must

 [f]ile form 990 by the 15th day of the 5th month after the
 organization's accounting period ends (May 15 for a calendar-year
 filer).

The instructions also state that we can be fined $20 per day for
filing late and that our tax exempt status can be revoked after
three years of failure to file.  We may also have to file a state
tax return.  Note that we could file 990 earlier than May 15 (or
the 5th months after the end of our accounting period) if we wanted
to have a copy to show Google.

If the board agrees, you might already have authority and responsibility
to do this.  You can find form 990 at

http://www.irs.gov/pub/irs-pdf/f990.pdf

and instructions at

http://www.irs.gov/pub/irs-pdf/i990.pdf

There is also a simplified alternative form 990-EZ

http://www.irs.gov/pub/irs-pdf/f990ez.pdf

with instructions at

http://www.irs.gov/pub/irs-pdf/i990ez.pdf

I think many of the questions are fairly easy and you can also type
into the PDF forms (it works in evince) which reduces the need for
laborious use of a pen.

Since the date of our IRS determination is July 6, 2009, I believe
this would be our "initial return".

If I remember correctly, the contents of a form 990 are public
information and we could perhaps also publish them on our web site.

I would guess that our state return is California form 199, described
at

http://www.ftb.ca.gov/businesses/bus_structures/Filing_Requirements.shtml

but maybe other people can correct me.

-- 
Seth David Schoen <schoen at loyalty.org> | Qué empresa fácil no pensar en
     http://www.loyalty.org/~schoen/   | un tigre, reflexioné.
     http://vitanuova.loyalty.org/     |            -- Borges, El Zahir


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