Nevada County nonprofits at risk - Oct 15 deadline

(no, this isn't about CABPRO...)

Come October 15, the roster of small Nevada County nonprofits is going to shrink, if the folks behind these groups don't hurry up and file an annual return - even just a 990-N - with the IRS.

It used to be that small nonprofits didn't have to file a yearly return; but in 2006 that changed, with passage of The Pension Protection Act. Now all tax-exempt organizations - except for churches and church-related organizations - have to file at least a simple 990-N, and if they don't do so for three consecutive years, their nonprofit status gets revoked.

The deadline was originally back in May, but there's a one-time extension to Oct 15.

From the Topeka Capital-Journal:

"since the law changed, every exempt organization has to file a 990 of some type," [IRS spokesman Michael] Devine said. "The important thing is that if you are an exempt organization, especially a small one, you have to file a 990 in order to stay in compliance with the law or your status is going to be revoked."

The IRS has each state's list of endangered nonprofits.
California's list: Excel, PDF

I browsed through it & came up with these Grass Valley and Nevada City nonprofits:
(there are many more - I just used Excel Viewer, which wouldn't sort by town, so missed some - and I didn't check for Penn Valley, Colfax, etc; and is it possible that even orgs not on the IRS list may be endangered?)

• Air-Pac Of Nevada County
  
• Alzheimer Family Support Group Of Western Nevada County
  
• Blue Planet Discovery Incorporated
  
• Canine Council
  
• Cascade Shores Homeowners Association
  
• Chris Harada Productions
  
• Compassionate Action - Accion Compasivo
  
• Disabled American Veterans
  
• Friends Of Spenceville
  
• Key Club (Bear River, Nevada Union)
  
• Nevada City Business And Professional Womens Club
  
• Nevada County Property Rights Committee
  
• Nevada County Sheriffs Search & Rescue Inc
  
• Nevada County Taxpayers Association
• Sierra Jazz Society
• Several fire district groups
  

If you know the people running these orgs, you might notify them, in case the IRS notification didn't reach them.

If your nonprofit is at risk, how do you make things right with the IRS?
FDL Reporter explains:

"Organizations required to file Form 990-N need only visit the IRS website, fill in the required information on the 990-N form and electronically file it. Tax-exempt groups eligible to file Form 990-EZ must file their delinquent annual information returns by Oct. 15 and pay a compliance fee."

The IRS page to visit:
IRS Announces One-Time Filing Relief for Small Exempt Organizations That Failed to File for Three Consecutive Years

Some Truckee groups (there are plenty) -

• Barn Owls Unlimited
  
• Tahoe Center for a Sustainable Future
  
• Sierra Housing Development Corp.
  
• Sierra Human Resources Association
  
• Sierra Public Media Corp.
  
• Truckee Babe Ruth Baseball League
  
• Truckee Nordic Club
  
• Truckee Sportsmen's Association
  
• Truckee Tahoe Airmens Association
  

The IRS weighs in, confusingly, on CABPRO

Today I called the IRS "verify a nonprofit" phone line (toll-free; 1-877-829-5500), spent half an hour on hold, then spoke with Cynthia, who said no, she couldn't find any record of the California Association of Business, Property and Resource Owners having tax exempt status.*

I asked, "are there any penalties for misrepresenting your group as a 501c4?" and this is where it got complicated. She said - and I'm repeating this from memory & somewhat fallible notes - that even though the group has no IRS Letter of Determination as a 501c4, it can still *call* itself a 501(c)(4) if it's organized and run in accordance with 501(c)(4) regulations.

"But how can anyone tell if they are?" I asked, and she answered that, well, if the IRS audits them, it can.

* Groups also legitimately wouldn't show up on the "tax exempt" list if they're "Subordinate units that are included in group exemption letters" (link) - so that's another Q to ask executive director Martin Light, if we can ever track him down. Was anyone able to stop by the CABPRO dinner at Penny's Diner last night (link)?

NCFocus posts labeled "CABPRO"