Enjoyed meeting with the EAA284.org guys on Sunday

Posted By on March 9, 2009

Small and informal (as usual) EAA284.org gathering on Sunday afternoon and continued to discuss a couple rib stitching  and wing/fuselage covering options. Stewart Systems less toxic EkoBond were looked at (PDF Manual) and we entertained thoughts on possibly creating a How-To video for making stitching needles from welding rods. Although I’m building an aluminum aircraft, learning about rib stitching is enjoyable. (I’m going to have to work on my knot-tying, although I’m sure I’ll find myself dreaming about sailing?)
😀


I also appreciated the information one member brought in as to “incident” vs. “accident” reporting and how it might be wise not to call 911 for non-lifethreatening situations. He shared a horror story of airplane butchery by emergency responders when they cut open a flipped plane rather than lifting the tail. Educating the fire department near a local airfield could be an excellent community outreach project for EAA chapters?

Another subject that came up is continuing our pursuit of non-profit tax exemption and this years filing of our IRS 990N paperwork — postcard. I’m starting here for both the EAA284.org and CinciTDI.com groups. I’m all ears if there are experts willing to offer their advice in keeping things simple.

Annual Electronic Filing Requirement for Small Exempt Organizations — Form 990-N (e-Postcard)

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 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.

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:

  • Organizations that are included in a group return, and
  • Churches, their integrated auxiliaries, and conventions or associations of churches.

The following organizations cannot file the e-Postcard but must file different forms instead:

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

  • Temporary Regulations (November 15, 2007)
  • Educational tools : Help spread the word – Help small tax-exempt organizations stay exempt!
  • EO Update : Subscribe to Exempt Organization’s regular email newsletter that highlights new information posted on the Charities and Non-Profits pages of IRS.gov.
  • Account, tax law, or questions about filing the e-Postcard should be directed to Customer Account Services at 1-877-829-5500.  Questions about use of the e-Postcard filing system can also be emailed to tege-eo-efile@irs.gov .  Because of the volume of questions received, we may not be able to answer each question individually.  We will update our web page as needed to address frequently asked questions.
    Note: This email address is for exempt organization e-Postcard filing system related questions only.  Do not send forms of any kind to this email address.
  • News release IR 2008-71 (May 13, 2008) (due date reminder)
  • News release IR-2008-25 (February 25, 2008) (announcing launch of e-Postcard electronic filing system)

Page Last Reviewed or Updated: February 04, 2009

Comments

  • I’ve been engaged in taxes for longer then I care to acknowledge, both on the individualized side (all my employed lifetime!!) and from a legal stand since satisfying the bar and pursuing tax law. I’ve rendered a lot of advice and redressed a lot of wrongs, and I must say that what you’ve put up makes utter sense. Please uphold the good work – the more people know the better they’ll be armed to cope with the tax man, and that’s what it’s all about.

Desultory - des-uhl-tawr-ee, -tohr-ee

  1. lacking in consistency, constancy, or visible order, disconnected; fitful: desultory conversation.
  2. digressing from or unconnected with the main subject; random: a desultory remark.