WASHINGTON, DC — The Internal Revenue Service has announced that approximately 275,000 organizations under the law have automatically lost their tax-exempt status because they did not file legally required annual reports for three consecutive years. The IRS believes the vast majority of these organizations are defunct, but it also announced special steps to help any existing organizations to apply for reinstatement of their tax-exempt status.
Congress passed the Pension Protection Act (PPA) in 2006, requiring most tax-exempt organizations to file an annual information return or notice with the IRS. For small organizations, the law imposed a filing requirement for the first time in 2007. In addition, the law automatically revokes the tax-exempt status of any organization that does not file required returns or notices for three consecutive years.
Some of the organizations that have lost their tax-exempt status in Greater Lafayette include:
Taxpayer Name | Address | City | Zip Code | Sub Section Code | Date of Revocation |
ALPHA KAPPA PSI INDIANA INC, PI OMEGA CHAPTER | 128 MEMORIAL HALL 605 STEWART CNTR | WEST LAFAYETTE | 47906-0000 | 07 | 10/15/2010 |
ABC INC | 1934 W CRESCENT DR | CRAWFORDSVLLE | 47933-8938 | 03 | 05/15/2010 |
ABIDING PLACE MINISTRIES INC | 5304 S 900 E | LAFAYETTE | 47905-9397 | 03 | 05/15/2010 |
ALPHA EPSILON DELTA, 52 INDIANA BETA PURDUE UNIV DEPT OF | 915 W STATE ST | W LAFAYETTE | 47907-2054 | 03 | 05/15/2010 |
AMERICAN BLACK WALNUT ASSOCIATION | 1037 N 500 W | W LAFAYETTE | 47906-9416 | 05 | 05/15/2010 |
AMERICAN BUSINESS WOMENS | 900 ROSEMONT ST | LAFAYETTE | 47909-2446 | 06 | 08/15/2010 |
AMERICAN CHEMICAL SOCIETY, CHEMICAL ED DIV | 2225 S EARL AVE | LAFAYETTE | 47905-2266 | 03 | 05/15/2010 |
AMERICAN GUILD OF ORGANISTS, 558 CRAWFORDSVILLE CHAPTER | RR 1 BOX 109 | CRAWFORDSVLLE | 47933-9604 | 03 | 05/15/2010 |
AMERICAN LEGION POST 0427 ROBERT | RR 2 | CRAWFORDSVLLE | 47933-9802 | 19 | 05/15/2010 |
ASSOCIATES TRUTH TEAM INC, BRENT WINTER | 130 DETCHON CT | LAFAYETTE | 47909-8145 | 00 | 05/15/2010 |
ASSOCIATION FOR RETARDED CITIZENS | 818 LAZY LN | LAFAYETTE | 47904-2722 | 03 | 05/15/2010 |
ASSOCIATION FOR USE OF NATIVE | 871 SHAWNEE AVE | LAFAYETTE | 47905-1455 | 03 | 05/15/2010 |
ASSOCIATION OF N R O T C COLLEGES | 2000 PERRINE ST | LAFAYETTE | 47904-1551 | 06 | 05/15/2010 |
ATHENIAN BOOSTER CLUB INC | PO BOX 415 | CRAWFORDSVLLE | 47933-0415 | 03 | 05/15/2010 |
ATO SCHOLARSHIP FUND CORPORATION | PO BOX 1497 | LAFAYETTE | 47902-1497 | 03 | 05/15/2010 |
BANKS OF THE WABASH INC | PO BOX 1253 | LAFAYETTE | 47902-1253 | 03 | 05/15/2010 |
BEN-HUR PRESERVATION INC | 904 E JEFFERSON ST | CRAWFORDSVLLE | 47933-2984 | 03 | 05/15/2010 |
BETHANY FARM INC | 9211 E 800 N | LAFAYETTE | 47905-9745 | 03 | 05/15/2010 |
BOONE-CLINTON ASSOCIATION OF LIFE | 5501 IMPERIAL BLVD | CRAWFORDSVILLE | 47933-9308 | 06 | 05/15/2010 |
CATHOLIC DAUGHTERS OF AMERICA 568 | 2371 MONDAVI BLVD | LAFAYETTE | 47909-8439 | 08 | 10/15/2010 |
CENTRAL INDIANA HAMPSHIRE BREEDERS | 400 BEN HUR DR | CRAWFORDSVLLE | 47933-3306 | 05 | 05/15/2010 |
CFRC FOUNDATION INC | PO BOX 1186 | LAFAYETTE | 47902-1186 | 03 | 05/15/2010 |
CHIP PHI FRATERNITY INC, KAPPA ZETA CHAPTER | 1051 DAVID ROSS RD | W LAFAYETTE | 47906-2507 | 07 | 05/15/2010 |
CHRISTIAN SCIENCE ORG AT PURDUE | 4701 N 140 W | W LAFAYETTE | 47906-9748 | 03 | 05/15/2010 |
CHRISTIAN SERVICES INC | 7505 N 75 E | W LAFAYETTE | 47906-9658 | 03 | 05/15/2010 |
CITIZENS COMMITTEE ON ALCOHOLISM | 2900 N RIVER RD | W LAFAYETTE | 47906-3744 | 03 | 05/15/2010 |
CRAWFORDSVILLE JAYCEES INC | PO BOX 61 | CRAWFORDSVLLE | 47933-0061 | 04 | 10/15/2010 |
DARLINGTON COON HUNTERS CLUB INC | 906 WAYNETOWN RD | CRAWFORDSVLLE | 47933-8302 | 07 | 05/15/2010 |
DAY OF GRACE MINISTRIES INC | 11118 E 675 N | W LAFAYETTE | 47906-8004 | 03 | 05/15/2010 |
DELTA CHI FRATERNITY, PURDUE CHAPTER | 501 RUSSELL ST | WEST LAFAYETTE | 47906-2823 | 07 | 10/15/2010 |
DELTA THETA SIGMA FRATERNITY | 321 VINE ST | W LAFAYETTE | 47906-2930 | 07 | 05/15/2010 |
DIANA SKEET CLUB INC | 67 LAFAYETTE BANK & TRUST BLDG | LAFAYETTE | 47901-0000 | 07 | 05/15/2010 |
DIRECTION SERVICES OF TIPPECANOE, COUNTY INCFIRS | PO BOX 4234 | LAFAYETTE | 47903-4234 | 03 | 05/15/2010 |
DISPLACED WORKERS ASSISTANCE AGENCY | PO BOX 5867 | LAFAYETTE | 47903-5867 | 03 | 05/15/2010 |
EDUCATION FOR INDEPENDENCE INC | 320 BECK LN | LAFAYETTE | 47909-2843 | 03 | 05/15/2010 |
EDUCATIONAL RESOURCE BROKER INC | 3610 WOODCLIFF DR | LAFAYETTE | 47905-8835 | 03 | 05/15/2010 |
ELSTON MEMORIAL FOUNDATION | 400 E WABASH AVE | CRAWFORDSVLLE | 47933-2529 | 03 | 05/15/2010 |
EMBROIDERERS GUILD OF AMERICA INC, WABASH VALLEY CHAPTER | 1700 LINDBERG RD APT 226 | W LAFAYETTE | 47906-7325 | 03 | 05/15/2010 |
EMPLOYEES RECREATION ASSOCIATION | 3701 STATE ROAD 26 E | LAFAYETTE | 47905-4808 | 04 | 05/15/2010 |
FAIRFIELD ATHLETIC ASSOCIATION INC | US HWY 525 | LAFAYETTE | 47905-0000 | 04 | 05/15/2010 |
FAIRWAY CO-OP | 359 VINE ST | W LAFAYETTE | 47906-2957 | 07 | 05/15/2010 |
FLYING SOLO INC | 4963 GRAYMARE LN | LAFAYETTE | 47905-8260 | 03 | 05/15/2010 |
FRATERNAL ORDER OF POLICE, 136 PURDUE LODGE | 205 S JISCHKE DR | W LAFAYETTE | 47907-0000 | 08 | 05/15/2010 |
GABRIEL RAPHAEL MESSENGER INC | 3327 HUMBOLDT ST | W LAFAYETTE | 47906-7204 | 03 | 05/15/2010 |
GEORGE D SCARSETH SCHOLARSHIP FUND | 112 W STADIUM AVE | W LAFAYETTE | 47906-2751 | 03 | 05/15/2010 |
GEORGE WINTER COLLECTION | PO BOX 4981 | LAFAYETTE | 47903-4981 | 03 | 05/15/2010 |
GLACO INC | 213 S 18TH ST | LAFAYETTE | 47905-1131 | 03 | 05/15/2010 |
GLOBAL RELATIONSHIP SCHOLARSHIP | 133 HIDEAWAY LN | W LAFAYETTE | 47906-1201 | 03 | 05/15/2010 |
GOLD EXPRESS INC | 2508 RAINBOW DR | LAFAYETTE | 47904-2700 | 03 | 05/15/2010 |
GREATER LAFAYETTE CHAMBER OF | PO BOX 348 | LAFAYETTE | 47902-0348 | 03 | 05/15/2010 |
GREATER LAFAYETTE MEMORIAL SOCIETY | PO BOX 2155 | W LAFAYETTE | 47996-2155 | 04 | 05/15/2010 |
GREATER TIPPECANOE COUNTY JUNIOR | 50 E 300 S | LAFAYETTE | 47909-3544 | 03 | 05/15/2010 |
HARBOR HOPE & SUPPORT FOR GRIEVING | 622 SOUTH ST APT 1 | LAFAYETTE | 47901-1478 | 03 | 05/15/2010 |
HEALTH INCORPORATED | PO BOX 234 | LAFAYETTE | 47902-0234 | 03 | 05/15/2010 |
HERITAGE DESIGN CONSORTIUM INC | 308 MAIN ST SUITE 200 | LAFAYETTE | 47901-1352 | 03 | 05/15/2010 |
HIS MINISTRIES | 2464 SYCAMORE LN APT 4 | W LAFAYETTE | 47906-1920 | 03 | 05/15/2010 |
HOOSIER PRAIRIE HERB SOCIETY | 2119 OLD OAK DR | W LAFAYETTE | 47906-9701 | 05 | 05/15/2010 |
HOPE FOR THE UNBORN INC | PO BOX 5005 | LAFAYETTE | 47903-5005 | 03 | 05/15/2010 |
HUTCHISON INSTITUTE FOR PREVENTION | 8 N 3RD ST STE 201 | LAFAYETTE | 47901-1221 | 03 | 05/15/2010 |
IALS SCHOLARSHIP FUND | 3109 DARBY LN | LAFAYETTE | 47904-1607 | 03 | 09/15/2010 |
INDIANA ALL MORGAN HORSE SHOW INC | 3320 E 200 N | LAFAYETTE | 47905-7609 | 03 | 05/15/2010 |
INDIANA ARBORIST ASSOCIATION | 2700 CAMBRIDGE ST | W LAFAYETTE | 47906-1312 | 05 | 07/15/2010 |
INDIANA ASSOCIATION OF SOFT WATER | 701 ERIE ST | LAFAYETTE | 47904-2153 | 06 | 10/15/2010 |
INDIANA BLACK EXPO – GREATER | 19 KINGFISHER CIR | LAFAYETTE | 47909-8074 | 03 | 05/15/2010 |
INDIANA BRANCH OF THE AMERICAN | PURDUE UNIVERSITY | W LAFAYETTE | 47907-1968 | 06 | 05/15/2010 |
INDIANA FEDERATION OF BUSINESS & | 20 CENTER DR | CRAWFORDSVLLE | 47933-3728 | 06 | 05/15/2010 |
INDIANBROOK HOMEOWNERS ASSOCIATION | 3520 INDIANBROOK DR | LAFAYETTE | 47909-3408 | 12 | 05/15/2010 |
INTERNATIONAL ASSOCIATION OF LIONS CLUBS | 2230 LADOGA RD | CRAWFORDSVLLE | 47933-3751 | 04 | 05/15/2010 |
IRON WORKERS LOCAL 379 BUILDING | 701 ERIE ST | LAFAYETTE | 47904-2153 | 02 | 05/15/2010 |
JEFFERSON ATHLETIC BOOSTER CLUB INC, JEFFREY J MCMINDES | 1801 S 18TH ST | LAFAYETTE | 47905-2011 | 03 | 05/15/2010 |
JENKS REST SENIOR CITIZENS | 17 LORI LEE EST | LAFAYETTE | 47905-4725 | 04 | 05/15/2010 |
KATHRYN ROSE WILSON WHITTINGTON | 909 COTTAGE AVE | CRAWFORDVILLE | 47933-1505 | 03 | 05/15/2010 |
KEY CLUB INTERNATIONAL, H84760 CRAWFORDSVILLE HIGH SCHOOL | 1 W ATHENIAN DR | CRAWFORDSVLLE | 47933-8253 | 04 | 05/15/2010 |
KIRSCHMAN MINISTRIES INC | 3615 STARKS DR | LAFAYETTE | 47909-7334 | 03 | 05/15/2010 |
LA FAYETTE JUNIOR WOMANS CLUB | 3765 TULAROSA DR | LAFAYETTE | 47905-4048 | 04 | 10/15/2010 |
LADOGA CEMETERY ASSO INC | PO BOX 873 | CRAWFORDSVLLE | 47933-0873 | 13 | 05/15/2010 |
LAFAYETTE AREA AQUATICS | 3868 KENSINGTON DR | LAFAYETTE | 47905-4163 | 03 | 05/15/2010 |
LAFAYETTE BRICKLAYERS | 658 MAIN ST STE 212 | LAFAYETTE | 47901-1418 | 09 | 05/15/2010 |
LAFAYETTE CHAPTER INTERSTATE | 1909 N 17TH ST | LAFAYETTE | 47904-1406 | 07 | 05/15/2010 |
LAFAYETTE CITIZENS FOR DECENCY INC | 926 N 19TH ST | LAFAYETTE | 47904-2206 | 03 | 05/15/2010 |
LAFAYETTE HAIRDRESSERS AND | 3052 CHINOOK LN | LAFAYETTE | 47909-3178 | 06 | 05/15/2010 |
LAFAYETTE IBM CLUB | 1215 POTTER DR | W LAFAYETTE | 47906-1333 | 04 | 05/15/2010 |
LAFAYETTE JAYCEE CHARITABLE FUND | PO BOX 4 | LAFAYETTE | 47902-0004 | 03 | 10/15/2010 |
LAFAYETTE JAYCEES INC | PO BOX 5152 | LAFAYETTE | 47903-5152 | 04 | 10/15/2010 |
LAFAYETTE RECYCLING INC | PO BOX 2296 | W LAFAYETTE | 47996-2296 | 03 | 05/15/2010 |
LAFAYETTE SHEET METAL CONTRACTORS | PO BOX 61 | LAFAYETTE | 47902-0061 | 05 | 05/15/2010 |
LAFAYETTE SOCCER CLUB INC | 3751 SHENANDOAH DR | LAFAYETTE | 47905-4044 | 04 | 05/15/2010 |
LAFAYETTE STROKE CLUB | 249 E STATE ST | W LAFAYETTE | 47906-3222 | 03 | 05/15/2010 |
LOEB STADIUM RENOVATION INC | PO BOX 5301 | LAFAYETTE | 47903-5301 | 03 | 05/15/2010 |
MARRIAGE BUILDERS OF WEST CENTRAL | PO BOX 1014 | CRAWFORDSVLLE | 47933-0693 | 03 | 05/15/2010 |
MASONIC TEMPLE ASSOCIATION | 221 S WASHINGTON ST | CRAWFORDSVLLE | 47933-2445 | 02 | 05/15/2010 |
MENTAL HEALTH ASSOCIATION IN, INDIANA INCT | 915 COLUMBIA ST APT 1 | LAFAYETTE | 47901-1476 | 03 | 05/15/2010 |
MID-STATES SAFETY BENEFIT CLUB | 510 S OAK ST | CRAWFORDSVLLE | 47933-2973 | 04 | 05/15/2010 |
MIDWEST ALLIANCE | 320 NORTH ST | W LAFAYETTE | 47906-3529 | 04 | 05/15/2010 |
MILITARY ORDER OF THE COOTIE OF THE UNITED STA | ROYAL OAKS TRL PK 46 | LAFAYETTE | 47905-0000 | 04 | 05/15/2010 |
MILITARY ORDER OF THE COOTIE OF THE UNITED STATES2 | 14 ROYAL OAK ESTATES CT | LAFAYETTE | 47909-9067 | 04 | 05/15/2010 |
MILLER ASSOCIATION OF PARENTS AND | 700 S 4TH ST | LAFAYETTE | 47905-1473 | 03 | 10/15/2010 |
MISSISSIPPI VALLEY CLASSIFIED | 302 FERRY ST 3RD FLR | LAFAYETTE | 47901-1185 | 06 | 05/15/2010 |
MONTGOMERY CO HOUSING DEVELOPMENT | 103 N GREEN ST | CRAWFORDSVLLE | 47933-1708 | 03 | 05/15/2010 |
MONTGOMERY COUNTY RIGHT TO LIFE | PO BOX 766 | CRAWFORDSVLLE | 47933-0766 | 04 | 05/15/2010 |
NATIONAL FEDERATED CRAFT, 94 LAFAYETTE | 11 COUNTRY AIRE DR | LAFAYETTE | 47905-8753 | 10 | 05/15/2010 |
NATIONAL SOCIETY OF PERSHING RIFLES | ARMORY PURDUE UNIVERSITY | WEST LAFAYETTE | 47907-0000 | 07 | 10/15/2010 |
NEW FREEDOM MINISTRIES INC | 5430 W 1100 SOUTH | LAFAYETTE | 47909-9292 | 03 | 05/15/2010 |
NIKE PRESERVATION GROUP | 475 MAPLE ST | W LAFAYETTE | 47906-3066 | 03 | 05/15/2010 |
NO COMPUTER LEFT BEHIND INC | 315 WAYNE AVE | CRAWFORDSVLLE | 47933-1140 | 03 | 05/15/2010 |
NORTH WEST SOCCER CLUB INC | PO BOX 3891 | W LAFAYETTE | 47996-3891 | 03 | 05/15/2010 |
NORTHWEST TERRITORY WEA INDIAN | 715 PARK AVE | LAFAYETTE | 47904-3345 | 03 | 05/15/2010 |
ORCHARD HEIGHTS ASSOCIATION | 3905 N ORCHARD CT | LAFAYETTE | 47905-4481 | 04 | 05/15/2010 |
OTTERBEIN AFTER SCHOOL CHILD CARE | 6603 PIN OAKS DR | W LAFAYETTE | 47906-9226 | 03 | 05/15/2010 |
PASSION OF CHRIST MINISTRIES INC | 2536 W 450 S | LAFAYETTE | 47909-9255 | 03 | 05/15/2010 |
PHI GAMMA DELTA FRATERNITY, LAFAYETTE GRADUATE CHAPTER | 2410 HAPPY HOLLOW RD E-10 | W LAFAYETTE | 47906-1724 | 07 | 05/15/2010 |
PROJECT A I D S LAFAYETTE INC | PO BOX 5375 | LAFAYETTE | 47903-5375 | 03 | 05/15/2010 |
PROMISE JAIL & PRISON MINISTRY | PO BOX 6736 | LAFAYETTE | 47903-6736 | 03 | 05/15/2010 |
PURCHAP HOUSE CORP C/O N CLAY | 1051 DAVID ROSS RD | LAFAYETTE | 47906-2507 | 02 | 10/15/2010 |
REBIRTH INC | 302 BEN HUR BUILDING | CRAWFORDSVILLE | 47933-0000 | 03 | 05/15/2010 |
RECONCILIATION INCORPORATED | 1857 ALYDAR DR | W LAFAYETTE | 47906-4680 | 03 | 06/15/2010 |
RITCHEY MANUFACTURING EDUCATION | 3779 ASHLEY OAKS DR APT C | LAFAYETTE | 47905-6021 | 03 | 05/15/2010 |
ROCK RIVER HOLDING COMPANY INC | PO BOX 21 | CRAWFORDSVLLE | 47933-0021 | 02 | 05/15/2010 |
ROUND THE FOUNTAIN ART FAIR INC | PO BOX 1134 | LAFAYETTE | 47902-1134 | 03 | 05/15/2010 |
SALON NATIONAL LA BOUTIQUE DES HUIT | RR 4 | CRAWFORDSVLLE | 47933-9804 | 04 | 09/15/2010 |
SARAH DUNCAN EDUCATIONAL COUNCIL | 619 FERRY ST | LAFAYETTE | 47901-1143 | 03 | 05/15/2010 |
SCHOOLHOUSE PARTNERS EDUCATION | 1281 WIN HENTSCHEL BLVD | W LAFAYETTE | 47906-4182 | 03 | 05/15/2010 |
SHEET METAL WORKERS MID-STATES | 323 COLUMBIA ST | LAFAYETTE | 47901-1315 | 09 | 05/15/2010 |
SIDEWALK MINISTRIES CORP | 151 W 625 S | LAFAYETTE | 47909-8959 | 03 | 05/15/2010 |
SIGMA DELTA TAU SOCIETY, ALPHA EPSILON CHAPTER | PURDUE UNIV STEWART CTR BOX 727 | WEST LAFAYETTE | 47907-0000 | 07 | 05/15/2010 |
SIGMA GAMMA EPSILON, ALPHA PHI | PURDUE UNIVERSITY | WEST LAFAYETTE | 47907-0000 | 07 | 05/15/2010 |
SOMMER METALCRAFT CORPORATION | PO BOX 688 | CRAWFORDSVLLE | 47933-0688 | 09 | 09/15/2010 |
STAR CITY CORVETTES INC | PO BOX 8213 | LAFAYETTE | 47903-8213 | 07 | 05/15/2010 |
STEEL GRIP EMPLOYEES CREDIT UNION | 1115 SAGAMORE PKWY S | LAFAYETTE | 47905-4977 | 14 | 05/15/2010 |
THE INDIANA FLOWER GROWERS | PURDUE UNIVERSITY DEPT OF HORT | W LAFAYETTE | 47907-0000 | 05 | 05/15/2010 |
THETA DELTA CHI INC | 415 S WASHINGTON ST | CRAWFORDSVLLE | 47933-2853 | 07 | 05/15/2010 |
TIPPECAKNEES | 1105 HOLLY DR | LAFAYETTE | 47909-3023 | 00 | 05/15/2010 |
TIPPECANOE COUNTY COOPERATIVE, EXTENSION BOARD | 9919 E 1000 S | CLARKS HILL | 47930-9245 | 03 | 05/15/2010 |
TIPPECANOE COUNTY HOTEL & MOTEL | 201 FRONTAGE RD | LAFAYETTE | 47905-4613 | 06 | 05/15/2010 |
TIPPECANOE COUNTY RIGHT TO LIFE | 2207 CONCORD RD B | LAFAYETTE | 47909-2705 | 04 | 05/15/2010 |
TWIN OAKS HOUSING CORPORATION | 1510 SOUTHSIDE DR | CRAWFORDSVLLE | 47933-3661 | 03 | 05/15/2010 |
UNDER CONSTRUCTION MINISTRIES | 4413 JACKSON HWY | W LAFAYETTE | 47906-9201 | 03 | 05/15/2010 |
VISITING NURSE HEALTH SERVICE INC | 635 S EARL AVE STE 3 | LAFAYETTE | 47904-3210 | 03 | 05/15/2010 |
VOLUNTEERS IN PROBATION INC | PO BOX 326 | LAFAYETTE | 47902-0326 | 03 | 05/15/2010 |
WAINWRIGHT ATHLETIC BOOSTER CLUV | 923 N WAGON WHEEL TRL | LAFAYETTE | 47909-3646 | 03 | 10/15/2010 |
WALNUT COUNCIL FOUNDATION INC | 1011 N 725 W | W LAFAYETTE | 47906-9431 | 03 | 05/15/2010 |
WEA TOWNSHIP | 4345 WEA RIDGE RD | LAFAYETTE | 47909-9057 | 04 | 05/15/2010 |
WEST CENTRAL INDIANA ASSOCIATION OF | 302 E MARKET | CRAWFORDSVILLE | 47933-1839 | 06 | 10/15/2010 |
WEST LAFAYETTE SAGAMORE LIONS CLUB, CHARITABLE INTEREST | PO BOX 711 | LAFAYETTE | 47902-0711 | 03 | 05/15/2010 |
WESTCHESTER ESTATES RESIDENTS | 548 WESTCHESTER LANE EAST DRIVE | LAFAYETTE | 47905-2849 | 04 | 05/15/2010 |
WILDCAT CREEK FEDERATION INC | 2943 HARDING RD | LAFAYETTE | 47905-9431 | 04 | 10/15/2010 |
WISE LIVING MINISTRIES INC | 5108 STABLE DR | LAFAYETTE | 47905-7680 | 03 | 05/15/2010 |
WOODLAND INDIAN CULTURAL EDUCATION | 2413 WALLACE AVE | LAFAYETTE | 47904-3149 | 03 | 05/15/2010 |
YOUTH ESTEEM SANCTUARY INC | 3551 EISENHOWER RD | LAFAYETTE | 47905-4108 | 03 | 05/15/2010 |
For several years, the IRS has made an extensive effort to inform organizations of the changes in the law through multiple outreach and education avenues, including mailing more than 1 million notices to organizations that had not filed. In addition, last year the IRS published a list of at-risk groups and gave smaller organizations an additional five months to file required notices and come into compliance. About 50,000 organizations filed during this extension period. Overall, the IRS believes the vast majority of small tax-exempt organizations are now in compliance with the 2006 law.
“During the past several years, the IRS has gone the extra mile to help make tax-exempt groups aware of their legal filing requirement and allow them additional time to file,” IRS Commissioner Doug Shulman said. “Still, we realize there may be some legitimate organizations, especially very small ones, that were unaware of their new filing requirement. We are taking additional steps for these groups to maintain their tax-exempt status without jeopardizing their operations or harming their donors.”
As part of this, the IRS issued guidance today on how organizations can apply for reinstatement of their tax-exempt status, including retroactive reinstatement. In addition, the IRS announced transition relief for certain small tax-exempt organizations – those with annual gross receipts of $50,000 or less for 2010 – that were made subject to the new “postcard” filing under the PPA. The relief allows eligible small organizations to regain their tax-exempt status retroactive to the date of revocation and pay a reduced application fee of $100 rather than the typical $400 or $850 fee. Full details are available in Notice 2011-43, Notice 2011-44 and Revenue Procedure 2011-36, issued today.
If an organization appears on the list of organizations whose tax-exempt status has been automatically revoked it is because IRS records indicate the organization had a filing requirement and did not file the required returns or notices for 2007, 2008 and 2009.
The list of organizations whose tax-exempt status has been revoked for failing to meet their filing requirement, which will be available on the IRS website at www.IRS.gov, includes each organization’s name, Employer Identification Number (EIN) and last known address. It is searchable by state. It also includes the effective date of the automatic revocation and the date it was posted to the list. The IRS will update the list monthly to include additional organizations that lose their tax-exempt status.
The vast majority of tax-exempt groups file their required returns and are unaffected by the revocation listing. In addition, the IRS believes the vast majority of the newly revoked groups are no longer in existence and need to be removed from the tax-exempt listing as the 2006 law requires.
This listing should have little, if any, impact on donors who previously made deductible contributions to auto-revoked organizations because donations made prior to the publication of an organization’s name on the list remain tax-deductible. Going forward, however, organizations that are on the auto-revocation list that do not receive reinstatement are no longer eligible to receive tax-deductible contributions, and any income they receive may be taxable.
Publication on the list of organizations whose tax-exempt status has been revoked serves as notice to donors and others that they may no longer rely on a prior listing in IRS Publication 78, Cumulative List of Organizations, as an indication of an organization’s tax-exempt status or its eligibility to receive tax-deductible contributions. An updated version of Publication 78 with current listings will be published on the IRS website later this week. Nor can donors rely on an IRS determination letter issued to the organization prior to the date of automatic revocation.
Existing organizations that seek to have their tax-exempt status reinstated must complete an application and pay a user fee regardless of whether they were originally required to file such an application. More information on the reinstatement process, including retroactive reinstatement, can be found on IRS.gov.
Additional Resources:
- Announcement 2011-35, Publication of the Auto-Revocation List
- Revenue Procedure 2011-33