Small nonprofits losing tax exempt status

So, you think your nonprofit organization does not need to file a tax form because you’re too small, you don’t make a lot of money, you don’t even realize you are registered as a non-profit, etc. Well, think again! You may have a tax exempt number and not even know it. Maybe your organization was established years ago and those original founding members are no longer around.

Small nonprofit organizations at risk of losing their tax-exempt status because they failed to file required returns for 2007, 2008 and 2009 can preserve their status by filing returns by Oct. 15, 2010, under a one-time relief program.

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. 

The IRS posted on a special page of IRS.gov the names and last-known addresses of these at-risk organizations, along with guidance about how to come back into compliance. The IRS has no record that these organizations filed the required returns for any of the past three years.

Two types of relief are available for small exempt organizations — a filing extension for the smallest organizations required to file Form 990-N, Electronic Notice (e-Postcard), and a voluntary compliance program (VCP) for small organizations eligible to file Form 990-EZ, Short Form Return of Organization Exempt From Income Tax.

Small organizations required to file Form 990-N simply need to go to the IRS website, www.irs.gov, supply the eight information items called for on the form, www.irs.gov/charities/article/0,,id=169250,00.html, and electronically file it by Oct. 15. That will bring them back into compliance.

Under the VCP, tax-exempt organizations eligible to file Form 990-EZ must file their delinquent annual information returns by Oct. 15 and pay a compliance fee. Details about the VCP are on the IRS website, along with frequently asked questions.

This relief is not available to larger organizations required to file the Form 990 or to private foundations that file the Form 990-PF.

The IRS will keep today’s list of at-risk organizations on IRS.gov until Oct. 15. Organizations that have not filed the required information returns by that date will have their tax-exempt status revoked, and the IRS will publish a list of these revoked organizations in early 2011. Donors who contribute to at-risk organizations are protected until the final revocation list is published.

The Pension Protection Act of 2006 made two important changes affecting tax-exempt organizations, effective the beginning of 2007. First, it mandated that all tax-exempt organizations, other than churches and church-related organizations, must file an annual return with the IRS. The Form 990-N was created for small tax-exempt organizations that had not previously had a filing requirement. Second, the law also required that any tax-exempt organization that fails to file for three consecutive years automatically loses its federal tax-exempt status. The IRS conducted an extensive outreach effort about this new legal requirement but, even so, many organizations have not filed returns on time.

If an organization loses its exemption, it will have to reapply with the IRS to regain its tax-exempt status. Any income received between the revocation date and renewed exemption may be taxable; and any donations will not be tax deductible.

The IRS has stated that this list may be incomplete. Organizations may be at risk of automatic revocation even if their names do not appear on these lists.

I took the time to look over the extensive Ohio list. There were so many organizations listed that I decided to do a search only for the name Euclid, the zip code 44117, 44119, 44123 and 44132. So, if none of this information appeared in organization’s name or address then the organization is not list (found online at The Euclid Observer). Keep in mind a Euclid organization may have its address listed incorrectly with the IRS.

So, go to the website http://www.irs.gov/charities/article/0,,id=225889,00.html click on Ohio and double check for your organization. Or just go to www.irs.gov and read for yourself.

The first number listed is the organizations tax exempt number. It is used similar to a social security number.

(JUMP - LIST ALL THESE ONLINE)

47-0897699 APOSTOLIC CHURCH OF GOD IN CHRIST INSTITUTION WORLDWIDE MINISTRIES

24801 LAKESHORE BLVD B913 EUCLID OH 44123-1275

34-1334192 BONA VITAE CENTER INC 20771 LAKE SHORE BLVD EUCLID OH 44123-1818

34-1184384 BROOKWOOD COMPANY INC EAST 280 NORTH OF LAKESHORE BLVD EUCLID OH 44117-0000

34-1196551 CATHOLIC SINGLES ASSOCIATION HOLY CROSS CHURCH 175 E 200TH ST CLEVELAND OH 44119-1011

20-5097241 CHELSEA T PERNELL MINISTRIES 22021 EUCLID AVE EUCLID OH 44117-1550

34-1560208 CITIZENS PET RESPONSIBILITY COMMITTEE OF EUCLID PO BOX 23117 EUCLID OH 44123-0117

34-6555749 CLARKWOOD BEACH CLUB INC 1814 E 227TH ST EUCLID OH 44117-2007

34-1640455 CLEVELAND CULTURAL ARTS GUILD TT 26151 LAKE SHORE BLVD APT 2112 EUCLID OH 44132-1160

34-1219461 CLEVELAND DAVID BERGER MACCABEES SOCCER ASSOCIATION 333 BABBITT RD STE 225 EUCLID OH 44123-1636

34-1021073 CLUB 59 ERS 26331 DRAKEFIELD AVE EUCLID OH 44132-1906

34-1687584 CLUB N E O T A 75 E 216TH ST EUCLID OH 44123-1153

34-1931034 COMMUNITY COMING HOME FOUNDATION 2005 E 228TH ST EUCLID OH 44117-2045

34-6538209 CROATIAN LADIES CULTURAL SOCIETY 26101 LESLIE AVE EUCLID OH 44132-2521

20-2057226 CROZIERLI FOUNDATION 19771 UPPER VALLEY DR EUCLID OH 44117-2344

23-7351304 CUYAHOGA VALLEY REGION BMW CLUB 8 GEORGETOWN SQ EUCLID OH 44143-2412

23-7588770 DEMOLAY INTERNATIONAL 36050 EUCLID CITY CHAPTER 27271 TUNGSTEN RD EUCLID OH 44132-2925

54-2151297 DREAMWEAVERS BASKET GUILD OF NORTHEAST OHIO 20750 TRACY AVE EUCLID OH 44123-3049

34-1382474 EASTLAWN PROPERTY OWNERS ASSOCIATION INC 265 E 197TH ST EUCLID OH 44119-1119

23-7407777 EUCLID CHARTER CHAPTER AMERICAN BUSINESS WOMENS ASSOC 274 E 235TH ST EUCLID OH 44123-1544

34-1500531 EUCLID GATEWAY FOUNDATION 291 E 222ND ST EUCLID OH 44123-1718

34-1427769 EUCLID JAYCEE FOUNDATION 782 E 185TH ST CLEVELAND OH 44119-2174

34-1756823 EUCLID TEACHERS ASSOCIATION SCHOLARSHIP FOUNDATION 291 E 222ND ST STE 231 EUCLID OH 44123-1718

34-1789418 FAMILY GUIDANCE CENTER INC 25000 EUCLID AVE STE 406 EUCLID OH 44117-2645

23-7156487 FEDERATION OF UNITED SCHOOL EMPLOYEES INC 22591 HADDEN RD EUCLID OH 44117-2153

23-7586064 FRATERNAL ORDER OF POLICE 18 EUCLID LODGE 545 E 222ND ST EUCLID OH 44123-3321

82-0547168 G F J N DEVELOPMENT CENTER INC 26241 LAKE SHORE BLVD APT 2151 EUCLID OH 44132-1148

34-1407870 GARDEN CLUB OF OHIO INC LAKE SHORE GARDEN CLUB 20680 EDGECLIFF DR EUCLID OH 44123-1023

34-1506754 GREATER CLEVELAND SLO PITCH SOFTBALL HALL OF FAME 18870 RENWOOD AVE EUCLID OH 44119-1620

34-1577321 HERITAGE PARK COMMUNITY ASSOCIATION 1495 E 193RD ST EUCLID OH 44117-1313

34-1426703 HISPANIC HERITAGE FOUNDATION 27801 EUCLID AVE STE 100 EUCLID OH 44132-3547

31-1538091 IMANI SCHOLARS INC 1505 E 260TH ST EUCLID OH 44132-3109

34-1751091 IN THE SPIRIT MINISTRIES INCORPORATED 320 E 235TH ST EUCLID OH 44123-1543

34-6555087 INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS L0337 EUCLID 25970 LAKE SHORE BLVD EUCLID OH 44132-1109

34-1603917 INTERNATIONAL BROTHERHOOD OF TEAMSTERS 964 LOCAL RETIREES CHAPTER 21051 RECHER AVE EUCLID OH 44119-2443

34-6611463 KEY CLUB INTERNATIONAL H80534 EUCLID HIGH SCHOOL 711 E 222ND ST EUCLID OH 44123-2033

34-6573293 KOLFF FOUNDATION OF EASTERN CLEVELAND RESEARCH ROTARY CLUB FOR 23560 ST CLAIR AVE EUCLID OH 44117-2513

34-1392869 LAKE SHORE HEALTH SERVICE 18901 LAKE SHORE BLVD EUCLID OH 44119-1078

34-6556204 LAKELAND CIVIC ASSOCIATION INC 615 BIRCH AVE EUCLID OH 44132-2105

34-1234159 LES AMIS 26151 LAKE SHORE BLVD APT 1007 EUCLID OH 44132-1155

58-2572204 MAC RESOURCE AND TRANSITIONAL CENTER INC 25506 TUNGSTEN RD EUCLID OH 44132-2730

34-0767331 MENTOR LAGOONS BOATING CLUB 21700 LAKE SHORE BLVD EUCLID OH 44123-1740

83-0451365 NATIONAL CENTER FOR ENTERPRENEURSHIP INC 25000 EUCLID AVE STE 206 EUCLID OH 44117-2647

34-1895378 NEWBIRTHE COMMUNITY HOUSING DEVELOPMENT CORPORATION 26300 BRUSH AVE EUCLID OH 44132-3216

34-1195881 OHIO SOLAR ENERGY ASSOCIATION 389 E 271ST ST EUCLID OH 44132-1709

34-1580316 OLD WORLD PLAZA NEIGHBORHOOD DEVELOPMENT CORPORATION 712 E 200TH ST 293 CLEVELAND OH 44119-2502

34-1854134 PANTHER YOUTH WRESTLING CLUB 818 E 249TH ST EUCLID OH 44123-2335

30-0088067 R A V LITERACY AND ACHIEVEMENT INC 25441 CHATWORTH DR EUCLID OH 44117-1841

38-2280619 RURAL OUTREACH OPPORTUNITY TO SERVE 49 LEXINGTON SQ EUCLID OH 44143-2416

34-1125619 SHORE CENTER OF THE ARTS 17620 LAKE SHORE BLVD CLEVELAND OH 44119-2627

95-4507525 SILENT CRY INC 26890 SHOREVIEW AVE EUCLID OH 44132-1537

34-1244932 SON LIGHT MINISTRIES INC 22261 HARMS RD EUCLID OH 44143-1621

73-1697831 SURVIVORS VICTIMS OF TRAGEDY INC 26151 LAKESHORE BLVD APT 323 EUCLID OH 44132-0000

82-0550437 THE NEIGHBORHOOD INSTITUTE FOR THE ARTS JONES LOIS 20201 BLACKFOOT AVE EUCLID OH 44117-2412

34-1735513 THE PARENT ORGANIZATION OF V A-ST JOSEPH HIGH SCHOOL 18491 LAKE SHORE BLVD CLEVELAND OH 44119-1282

59-3607672 THE SPORTS ETHICS INSTITUTE PO BOX 32117 EUCLID OH 44132-0117

34-1668256 TOWNSMEN JAZZ ORCHESTRA 25171 CHATWORTH DR EUCLID OH 44117-1835

32-0055740 ULTIMATE FORMATION ORGANIZATION 20220 LINDA DR EUCLID OH 44117-2421

34-1953991 UNITY OUTREACH GROUP 38 GEORGETOWN SQ EUCLID OH 44143-2412