Two Important Reminders to all Detachment Paymasters:
- At the end of each Fiscal Year (i.e. 30 June) you are reminded that your Form 990-N is due at IRS no later than the 15th day of November of that calendar year. It is due every year no later than the 15th day of the 5th month after the close of your tax year. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. You cannot file the e-Postcard until after your tax year ends.
- Once you receive confirmation that the IRS has accepted your 990-N submission you are further reminded that in accordance the Marine Corps League Administrative Procedures, Section 800, you must annually file with National Headquarters a true and complete copy of your Form 990, 990EZ or 990-N (whichever is required to be filed with the IRS) no later than the due date of the filing by IRS rules and regulations, normally by November 15 following the end of the fiscal year of June 30, unless an extension has been requested.
Your 990 report will be utilized by National Headquarters to update the annual report required by National's Group Exemption filing requirements to the IRS. Failure to file the appropriate 990 report to IRS and updating National's annual filing will subject your detachment to the loss of its exempt non-profit status.
A copy of the 990, whatever form, should be mailed directly to the MCL Headquarters address and the information will be directed to the appropriate person for updating of the annual report to IRS for those subsidiary units filing under our Group Exemption Number. In the case of the Form 990-N that particular filing can be forwarded to :
MCL National Headquarters electronically, Attn: Adjutant/Paymaster.