IRS Info

       
Have you filed your e-card to the IRS? This has to be done yearly by all states and locals.
 
Please contact Doug McDonough if you have any questions or need help.
 
A new/updated Officer List form must be sent yearly to Central Office and Trustee. State Officer Form / Local Officer Form

IRS FAQ’s
 
Why do state and local components have to file?
Each year, the IRS requires all not-for-profit components such as ADAA state and local units to file an income report. There is no tax for organizations earning less than $10,000 and there is also permission for these components to file electronically. An annual filing is necessary for maintenance of your Employee Identification Number, which is required by the ADAA in order to maintain current bylaws of rules of governance.
 
Recently the IRS has been revoking the EIN of components that have not filed their income reports for three consecutive years. For those who missed filing in 2007, 08 and 09, an opportunity was offered to file the necessary paperwork and pay a fee of $100.  This offer expired December 31, 2012.
 
All others whose EINs were revoked for failure to file during other years after 2009 or who failed to seek restoration of their EIN prior to 12/31/12 may still file the required forms but the fee has increased to $400.
 
How often do state and local components have to file?
All state and local components need to file every year.  Failure to file may result in the loss of your EIN which could complicate any component banking matters and lead to penalties and paperwork to restore the Number.
 
Those who are not in a revoked status are urged to file their 2012 tax return on line as soon as possible.  This can be done by going to the following site and following the prompts for not-for-profit filing:
 
http://www.irs.gov/Charities-&-Non-Profits/Annual-Electronic-Filing-Requirement-for-Small-Exempt-Organizations--Form-990-N-(e-Postcard)
 
Follow the instructions under “How to File”.
 
Our state / local component is out of compliance – what do we do now?
In order to restore your EIN if it has been revoked, you will be required to fill out forms 8718 and 1024 which can be downloaded from:
 
http://www.irs.gov/Forms-&-Pubs  Input the form numbers in the search window.
 
ADAA has developed a sample kit to assist you in filing these forms. A copy of the kit will be e-mailed to you upon request to Doug McDonough
 
When filing these forms you will be required to state income figures for the past 3 years as well as current membership figures. Income amounts in the form of rebates to states may be obtained from Nancy Rodriguez. Rebates to locals are handled through state officers and your state officers should be able to advise you on amounts rebated to your local and current membership figures.
 
How can our state / local component find out if it’s in compliance?
In order to check and see if your component is currently listed as revoked, please visit the following IRS website:  
 
http://www.irs.gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check
 
 
Click on Select Check Tool Arrow then follow the prompts and input your EIN. If you don’t know your EIN you can contact Doug McDonough  or Erek Armentrout to obtain this information.