[QCWA Hotlist] Fw: Filing IRS Tax forms

Wed Jan 20 17:41:11 EST 2016

My understanding is a local chapter has two choices for complying without undue expenses. 

One is to have the parent organization (Quarter Century Wireless Association, Inc) send a letter to the IRS detailing the subordinate organizations that would come under the "umbrella" of their tax exemption for non-profit organization.  Each subordinate will still have to have a EID (Employee Tax ID) and file taxes (990-N) separately from QCWA.  QCWA would have to originate the letter and there would be approximately four weeks before the added subordinate groups (local chapters) would be able to file.
Does QCWA have a subordinate letter in place with the IRS?
Another method is that each local chapter must have supporting documentation, usually in their by-laws that describes their non-profit organization.  That document must meet the guidelines as set forth by the IRS.  That document must be signed by the officers of the organization (local chapter)
In both cases, the IRS must be called to affirm and/or request non-profit status.  Be prepared for a long wait.  Questions will be asked and the officer must affirm the questions (I failed because of the lack of a signed by-laws.). After verbal confirmation, there will probably be a four week wait for final approval of non-profit status and the local chapter can fill out the tax return.  The next year the local chapter will automatically have their non-profit status associated with their EID.

Failure to fill out the 990-N for three consecutive years will cause the organization to loose its non-profit status.  To reestablish non-profits status will require different forms and fees.
I am going through the the process of revising our chapter by-laws so as to be compliant to follow both methods.
So, the real question, again is, Does QCWA have a subordinate letter in place with the IRS and is it possible to modify the letter to include our local chapter?  Or, is  each local chapter on their own?
Rick 
NN4RBQCWA Old Dominion Chapter 202Sec./Treasurer

      From: Bob Roske <broske at hutchtel.net>
 To: qcwahotlist at mailman.qth.net 
 Sent: Wednesday, January 20, 2016 3:01 PM
 Subject: [QCWA Hotlist] Fw: Filing IRS Tax forms

Hi Everybody,

I don't get much of a chance to talk to all of you anymore.  Happy New Year!

QCWA HQ has a IRS Status Letter posted on line at 
http://www.qcwa.org/IRS/1977determination-letter.pdf

All chapters are chartered by HQ, the intent was all chapters fall under the 
umbrella of the HQ letter.

As far as I know, this position has never been used by a chapter or 
evaluated by the IRS.

That is all I can offer, a tax expert is needed for clarification and that 
certainly is not me.

gl, 47 es 73,
Bob Roske, N0UF
QCWA President 2008 - 2012

-----Original Message----- 
From: Mel Arndt
Sent: Wednesday, January 20, 2016 1:09 PM
To: Rick Brown via QCWAHotlist
Subject: Re: [QCWA Hotlist] Filing IRS Tax forms

Why not ask the IRS for a letter stating your status??

Mel Arndt
W8QO
VP Chapter 142

Sent from my Verizon Wireless 4G LTE DROID
On Jan 20, 2016 2:04 PM, Rick Brown via QCWAHotlist 
<qcwahotlist at mailman.qth.net> wrote:
>
> I took over as the Sec/Treasurer for my local chapter last year.  I had 
> get a new Tax ID to open a bank account as our old one had expired.  I was 
> told that if tax were not reported for three consecutive years that the 
> Tax ID number would no longer be valid.  Not really a big deal as the bank 
> account is already opened and I don't expect to open a new one soon.  So 
> now I would like to file or report a tax report.  From my reading I was 
> under the impression that I could file a form 990-N, however this can not 
> be filed without a tax exempt letter from the IRS.  From my readings, our 
> chapter meets the IRS 501(c)(7) requirements for a social club and has 
> income under $5000.  But, to get the status letter I have to fill out a 
> form 1023 and send $400 along with another form.  Our chapter can not 
> afford the $400 fee.
> So what I would like to know, does any chapter have a member you can 
> advise me on how to go about staying legal for tax filings for a local 
> chapter.
> Rick BrownQCWA
> Old Dominion Chapter 202Sec/Treasurer
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