[HCoop-Discuss] 990-N

[Nathan Kennedy]

Adam Chlipala wrote:
> Nathan Kennedy wrote:
>   
>> Actually, the IRS website looks like they want to start the 990-N 
>> requirement for tax periods starting after December 31, 2006.  Which 
>> would mean we would have to file a return for 2007--they just haven't 
>> implemented the system yet and expect to some time later this month.  
>> Lovely.  Good thing I already started tabulating the numbers for 2007.
>>   
>>     
>
> If you're willing to do manual tabulation, then more power to you, but 
> you should also tell me exactly which report you want, and I'll 
> implement it with SQL queries.  We can check multiple outputs (from 
> humans and programs) against each other for consistency.
>   
Having read over all the materials, fortunately we won't need to submit 
any numbers, just a declaration that our gross receipts are less than 
$25K. The 990-N "e-postcard" just has to include these things:

* Organization’s legal name,
* Any other names your organization uses,
* Organization’s mailing address,
* Organization’s website address (if applicable),
* Organization’s employer identification number (EIN),
* Name and address of a principal officer of your organization,
* Organization’s annual tax period,
* A statement that your organization’s annual gross receipts are still 
normally $25,000 or less, and
* If applicable, a statement that your organization is terminating 
(going out of business)

So the only issue is which officer's address we want to put down, I 
assume either me or you.
>> http://www.irs.gov/charities/article/0,,id=169250,00.html
>>   
>>     
>
> The URL has "charities" in it and still applies to us? O_o
>   
Yeah, it really is about exempt organizations, which usually comes under 
/eo not /charities. But it does apply.

-ntk