[QCWA Hotlist] Fw: Filing IRS Tax forms

Wed Jan 20 21:19:36 EST 2016

Hi Rick,

As a Chapter you may or may not have incorporated with your state. If so
you may be required to file something like a non-stock corporation with
perhaps a $10 yearly fee. But I am quite sure your chapter did not file a
1023 form and sent the IRS the required fees for a not for profit
determination. As such, you are not required to file any 990 return. Your
chapter's income and expenses are limited below $1000 for the year

Your chapter does not need to file anyh of these forms.

73,

Larry McCalvy, WA9JMO

On Wed, Jan 20, 2016 at 4:41 PM, Rick Brown via QCWAHotlist <
qcwahotlist at mailman.qth.net> wrote:

> 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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