Marines
Below is information many of you
have been requesting regarding the
tax filing requirements and process
for the ePostcard form 990-N. I
hope you will find this information
useful, and save it for future use
and future paymasters. It is a
simple process, if you have all the
information required as the
questions are asked, and as a first
experience for most of you, it is
understandable that you are confused
or anxious about doing something
wrong. It is very basic, self
explanatory and not as difficult as
you may expect. There is very
little information I can print up to
send to you other than this
presented here, because it IS so
basic and is all prepared
electronically with no sample form
for me to print and show to you.
As far as I know at this
time, the Dept. of PA MCL has NOT
filed for a Group Exemption, so you
MUST use your own individual
Detachment's Federal ID Number (xx-xxxxxxx)
and your Detachment's Legal Name,
not as a subsidiary or affiliate of
the Department or National.
Semper Fi,
Kathy Van Gorder
Paymaster
Department of Pennsylvania
e-Postcard Educational Tools
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Click here: Annual Electronic
Filing Requirement for Small
Exempt Organizations — Form
990-N (e-Postcard)
Annual
Electronic
Filing
Requirement for
Small Exempt
Organizations —
Form 990-N
(e-Postcard)
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Small
tax-exempt
organizations
whose
gross
receipts
are
normally
$25,000
or less
may be
required
to
electronically
submit
Form
990-N,
also
known as
the
e-Postcard.
The
Pension
Protection
Act of
2006
added
this
filing
requirement
to
ensure
that the
IRS and
potential
donors
have
current
information
about
your
organization.
Due Date
of the
e-Postcard
The
first
e-Postcards
are due
in 2008
for tax
years
ending
on or
after
December
31,
2007.
The
e-Postcard
is due
every
year by
the 15th
day of
the 5th
month
after
the
close of
your
tax year.
For
example,
if your
tax year
ended on
December
31,
2007,
the
e-Postcard
is due
May 15,
2008.
You
cannot
file the
e-Postcard
until
after
your tax
year
ends.
How To File
Click here to file the e-Postcard. If you have trouble accessing the system using that link, you may be able to access the filing site directly by typing or pasting the following address into your Internet browser: http://epostcard.form990.org. When you access the system, you will leave the IRS site and file the e-Postcard with the IRS through our trusted partner, Urban Institute. The form must be completed and filed electronically. There is no paper form. |
Information
You Will
Need To
File the
e-Postcard
The
e-Postcard
is easy
to
complete.
All you
need is
the
following
information
about
your
organization.
Click on
any of
the
links
below,
if you
need
more
information
about
the
item.
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Web site address if the organization has one
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If applicable, a statement that the organization has terminated or is terminating (going out of business)
Who Must
File
Most
small
tax-exempt
organizations
with
gross
receipts
that are
normally
$25,000
or less
must
file the
e-Postcard.
Exceptions
to this
requirement
include:
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Churches, their integrated auxiliaries, and conventions or associations of churches.
The
following
organizations
cannot
file the
e-Postcard
but must
file
different
forms
instead:
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Tax-exempt organizations with annual gross receipts that are normally greater than $25,000 must file Form 990 or Form 990-EZ;
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Late
Filing
or
Failure
To File
the
e-Postcard
If
you do
not file
your
e-Postcard
on time,
the IRS
will
send you
a
reminder
notice
but you
will not
be
assessed
a
penalty
for late
filing
the
e-Postcard.
However,
an
organization
that
fails to
file
required
e-Postcards
(or
information
returns
– Forms
990 or
990-EZ)
for
three
consecutive
years
will
automatically
lose its
tax-exempt
status.
The
revocation
of the
organization’s
tax-exempt
status
will not
take
place
until
the
filing
due date
of the
third
year.
Search for e-Postcards - Public Disclosure
To find and view an organization's e-Postcard click here. To download the entire data base of e-Postcard filings click here.
Note: Not all organizations that file an e-Postcard are eligible to receive charitable contributions that are tax-deductible under Internal Revenue Code section 170. See
Search for Charities, to determine whether contributions to a particular organization are tax-deductible. |
Additional
Information
Updated:
May 13,
2008 |
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Form 990-N
(e-Postcard):
Information
Reported
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What
information
do I
need to
provide
on the
e-Postcard?
The
e-Postcard
is easy
to
complete.
All you
need is
the
following
information:
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Organization’s legal name –
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Any other names your organization uses – If the organization is known by or uses other names to refer to the organization as a whole (and not to its programs and activities); commonly referred to as Doing-Business-As (DBA) names, they should be listed.
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Organization’s mailing address – The mailing address is the current mailing address used by the organization.
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Organization’s website address (if you have one).
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Every tax-exempt organization must have an EIN, sometimes referred to as a Taxpayer Identification Number (TIN), even if it does not have employees. The EIN is a unique number that identifies the organization to the Internal Revenue Service. Your organization would have acquired an EIN by filing a Form SS-4 prior to requesting tax-exemption. The EIN is a 9-digit number and the format of the number is NN-NNNNNNN (for example: 00-1234567).
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If you do not know your EIN, you may be able to find it on the organization’s bank statement, application for Federal tax-exempt status, or prior year return..
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Please note that the EIN is not your tax-exempt number. That term generally refers to a number assigned by a state agency that identifies organizations as exempt from state sales and use taxes.
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Name and address of a principal officer of your organization –
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Usually president, vice president, secretary, or treasurer – often specified in the organization’s by-laws.
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Organization’s annual tax year –
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Like any taxpayer, exempt organizations must keep books and reports and file returns based on an annual accounting period called a tax year. A tax year is usually 12 consecutive months that can be either calendar year or fiscal year and is often specified in the organization’s by-laws.
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Answers to the following questions:
Updated:
May 5,
2008 |
Clicking on
the link to
take you to
the
following
site will
give you a
warning that
you are
leaving the
IRS website,
and ask you
to
"continue"
or "return
to previous
page".
Click on
"Continue".
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Organizations,
practitioners, and
others should feel free
to use these materials
in newsletters or on
their web sites to
communicate the new
e-Postcard reporting
requirement.
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