To: Mounted search and rescue <msar-riders@lists.ibiblio.org>
Subject: Re: [MSAR] IRS990-n NOT ON IRS SITE
Date: Thu, 15 May 2008 08:30:33 -0600
I think much of the confusion among tax-exempt orgs all over the USA
is due to the fact that the 990-N has the same number series as the
old 990's. Regulations concerning the old forms 990 and 990-EZ have
not changed.
What is new is the 990-N aka e-Postcard. It is required, even from
tax-exempt orgs not required to file a 990 or 990-EZ. There is no
paper form 990-N; this is an online-only filing requirement.
Irv and Charles, thank you both so much for sharing your respective
experiences!
The orienteering club of which I am an officer has been in operation
for several years. We have obtained an EIN and have filed IRS form
1023 (request for a letter of determination, retroactive to our date
of founding). We have not yet received the letter but as far as I
can tell that does not prevent us from filing 990-N, nor relieve us
from the requirement to file.