[QCWA Hotlist] Filing IRS Tax forms

Wed Jan 20 20:41:50 EST 2016

>Guys and Gals,
>
>QCWA International does not have any jurisdiction when it comes to 
>dealing with IRS matters with any of our charted chapters.
>
>All chapters have their own autonomy, just so long as they abide by 
>the QCWA International By-Laws (see below). It is my understanding 
>that many, if not most, of the 227 chapters are not registered as a 
>501(c)(3) organization, nor should there be a requirement to do so, 
>unless the chapter wishes to issue tax receipts for donations. I 
>don't envision that being worth all of the hassles and red tape to 
>acquire a 501(c)(3) status, just to have a few breakfast/luncheon 
>meetings, with a program, each year.
>
>Now, trying to appease the banking system in order to open up a 
>checking account is another matter. Here in Canada if an 
>organization is not registered with the Consumer and Corporate 
>Affairs (Alberta), under the Societies Act, then a bank will not 
>usually look at you. It is really no big deal to register the 
>organization (chapter), and it costs something like $50.00 to 
>$75.00. Then each year an annual registration form must be 
>submitted, which requires an audited financial statement and a list 
>of the elected Officers for the year. An organization needs approved 
>By-Laws for the organization with minimum language to satisfy 
>Consumer and Corporate Affairs. Each province has different 
>criteria, however, most have similar requirements. Also, there are 
>no tax filing requirements, no matter how much money the 
>organization makes or has. There probably are income limitations, 
>but that amount would be so high that no amateur radio organization 
>would ever close to that amount.
>
>QCWA Wild Rose Chapter 151 (chartered on May 14, 1984) has never had 
>any By-Laws, nor have they been registered under the Societies Act. 
>We operate without all of this. We talked to a banker who we deal 
>with on a personal basis, who allowed us to open an account by 
>providing a simple letter stating who we are, what we do, along with 
>a copy of the latest minutes showing the elected Officers. This 
>might not be the same criteria for others in the USA, but just 
>saying what Chapter 151 has been doing over all these years.
>
>Ken Oelke, VE6AFO
>President, QCWA
>=============================================================================
> From the QCWA By-Laws;
>
>ARTICLE VII
>CHAPTERS
>Section 1. Chapters may be formed upon the approval of the Board of Directors.
>
>Section 2. The requirement for a Chapter shall be as follows:
>
>(a) Each Chapter member must be a member in good standing of the 
>Quarter Century Wireless
>Association, Inc.
>
>(b) In order to obtain a Charter, a new Chapter must have five (5) members.
>
>(c) The Constitution and By-laws of each Chapter must be consistent 
>with the principles of the
>Constitution and By-laws of the Quarter Century Wireless Association, Inc.
>
>(d) Each Chapter shall elect from within its membership a 
>President/Chairman, Secretary, and
>Treasurer. The office of Secretary and Treasurer may be combined. 
>The Secretary shall be
>responsible for maintaining correspondence between the Chapter and 
>QCWA Headquarters and
>shall file the Annual Chapter Report.
>
>e) Each Chapter should assess and collect dues and shall maintain a 
>membership roster.
>
>(f) Each Chapter should have a minimum of two meetings a year, of 
>which one will be the
>Annual Meeting. Additional business and/or social meetings should be 
>encouraged.
>
>(g) QCWA Chapters may not become affiliated with any other 
>organization without prior
>approval of the QCWA Board of Directors.
>
>(h) Chapters which fail to comply with all of the above requirements 
>may have their charters
>suspended or withdrawn. Such Chapters may be reinstated upon 
>application indicating they can
>again meet the requirements.
>>
>>-----Forwarded Message-----
>> >From: Rick Brown via QCWAHotlist
>> >Sent: Jan 20, 2016 5:41 PM
>> >To: Bob Roske , "qcwahotlist at mailman.qth.net" , "President at qcwa.org"
>> >Subject: Re: [QCWA Hotlist] Fw: Filing IRS Tax forms
>> >
>> >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
>> > 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
>> > 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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>
>73,
>Ken Oelke, VE6AFO
>President, Quarter Century Wireless Association, Inc.