[FARC] FARC 501(c)(3) Status

Mon Feb 4 22:55:32 EST 2013

Mark - - -  YOU are to be commended for a job well done!  Dealing with the
State, or the IRS is always an arduous task at best!

Has anyone thought about going after Joe Durnal for this obvious lack of
respect for his Job, and Duty to the Club over the course of his tenure as
Treasurer of the FARC?   It seems that from your last email, that the club
will be at a net loss of $550.00 - $950.00 due to his negligence assuming
more issues are not discovered.  This represents money, which I am sure
could have been used for far better things.   A great deal can be done with
$950.00 dollars.  Maybe the club can file a lawsuit to reclaim some of the
losses.  Better yet, while I do not know Joe Durnal (I am assuming he is
still alive), maybe Joe would just pony up a contribution to the club to
cover what appears to be a direct result of his neglect?

What is the overall timetable until the Tax-Exempt Status is regained?

David Connelly - KB3WFU

On Mon, Feb 4, 2013 at 9:47 PM, <rolan.clark at comcast.net> wrote:

> Mark,
>
> Thanks,
>
> 73 de rolan w3fdk
>
> -----Original Message----- From: m.e.whitmore at comcast.net
> Sent: Monday, February 04, 2013 9:27 PM
> To: Frederick Amateur Radio, Maryland
> Subject: [FARC] FARC 501(c)(3) Status
>
>
> If you were planning to make a contribution to the Frederick Amateur
> Radio Club and claim it as a deduction on your 2012 taxes, DON'T DO IT.
> You might get a letter from the IRS.  OK to make a contribution but
> don’t claim it. More about this later.
>
> Background.
>
> I am still in the process of repairing the damage done to the Frederick
> Amateur Radio Club by my predecessor Joe Durnal over the course
> of his tenure as treasurer of the FARC.
>
> During his tenure, we lost both our legal existence as a Maryland
> corporation
> and our status as a tax-free entity under federal IRS 501(c)(3) statutes.
>
> In addition, a Notice of Cancellation was received from State Farm
> Insurance
> Company dated January 16, 2010 which terminated our liability insurance.
> All of this is the result of inaction on the part of Joe.
>
> Corrective Actions.
>
> Under Maryland law, all corporations are required to file an annual
> personal-property tax return.  This was done every year from 1986 thru
> 2007 and then abruptly stopped.  Joe signed the form for 2007 and then
> never filed another.
>
> In a letter from the Department of Assessments and Taxation dated
> 10/02/2009 the FARC was informed that its "charter or right to do business
> in Maryland" will be repealed if no action is taken before 12/03/2009.  No
> action was taken and FARC ceased to legally exist on that date.  Google
> SDAT and click on "Business Entity is Not in Good Standing or Forfeited"
> (we were both) at the bottom of the center panel on the SDAT home page.
>
> I  filed the personal property returns for 2008, 2009, 2010, 2011, and 2012
> and paid the $100 "revitalization" fee.  This is $100 of  the clubs money
> wasted and represents the dues from just over six members.  Jim Ridgley
> and I both signed another form called the "Articles of Revival" and sent
> that in
> on 11/14/2012. The State took eight weeks to process the forms after which
> I
> received a letter dated 01/11/2013 stating that all of the above had been
> accepted
> and that we were now an entity in good standing.
>
> Liability Insurance.
>
> My next priority was to get insurance for the club which had lapsed since
> the premiums
> were not paid.  The cancellation notice is cited above. I received
> approval to proceed with
> securing a new policy at the last meeting (01/21/2013) and this effort
> should be complete
> in the next couple of days.
>
> Now for the issues with the IRS.
>
> IRS Notice CP120A dated June 13, 2011 states (in bold-face 16 point font)
> the following;
> "Your organization's tax-exempt status has been revoked automatically
> because you have not
> filed for three years".   You can see our status by going to
> http://apps.irs.gov/app/eos and
> entering our Employee ID number (EIN) 52-1319008.  As noted there, our
> tax-exempt status
> was revoked on 15 May 2010.   A little research indicates that the
> tax-exempt status can be
> restored for a fee, of course.  This is typically $450 to $850 but may be
> less for small organizations such as ours.  At least another $100 of the
> clubs money wasted as the result of  negligence.
>
> As soon as I can figure out what is required, I will request approval of
> the membership to pay
> this fee and submit the required documents.
>
> If anyone would like to see a copy of any of the documents that I have
> referenced, send me your
> email address and and tell me which ones you would like to see. I will
> scan them and send you a copy.
>
> 73's
>
> Mark Whitmore
> Treasurer FARC
>
>
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