Regarding Your Assembly's 2017 Federal and State Tax Filing Requirements

Transcription

1 2018 TAX ALERT After you have been informed by Vickie Garcia your Assembly's 2017 Annual IRS Financial Report is correct, you may file your Forms 199N e-postcard a RRF-1. Regarding Your Assembly's 2017 Federal and State Tax Filing Requirements 1. The 2017 IRS Form 990N e-postcard for all California Assemblies has been filed, please DO NOT file with the IRS a 2017 Form 990N e-postcard. The Assembly is required to obtain a copy and keep a copy of the filed 2017 Federal 900N e-postcard and to provide a copy of the filing to your Area Grand Deputy and your Grand Deputy. To obtain a copy of this record, please use the following steps: Go to In the search box at the top right hand side of the page, type: "Search for Forms 990-N Filed by Small Tax-Exempt Organizations" Look at the "Check for updated posting date. The date provided is the last date the record of filings was updated. You should look for an update after 3/31/18. When this date is posted then go to the next step. Go to box in the middle of the page and click on link Search EO Select Check (e-postcard filings) Please follow the instructions below. Once on the next page, click on "Have filed Form 990-N (e-postcard)" On the next page fill in: EIN State type in the Assembly's Federal Tax ID No. (do not use dash) CA Country United States Go to "Download the entire database of e-postcard filings" Click on Search When on the next page Click on Print 3 copies: 1. Assembly's records, 2: your Area Grand Deputy and 3. your Grand Deputy. (If you have a PDF Printer you can save as a PDF file, then print copies) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 2. The Assembly is responsible for filing the 2017 California Form 199N e- Postcard: a. If you have not already filed your 2017 California 199N e-postcard tax return, please do so by May 1, Financial Forms and Information: ABTA Ch 7 1 Revised 12/28/2017

2 b. May 1, 2018 a copy of the CA Form 199N e-postcard is due to Vickie Garcia via to vickie.garcia@gocarainbow.org or faxed to: Remember to keep a copy of the Form 199N e-postcard for the Assembly's records. c. The instructions for completing the California Form 199N e-postcard are in Attachment No The Assembly is responsible for filing the 2017 CA Attorney General Form RRF-1: a. Your Assembly s 2017 Annual Registration Renewal Fee Report is due May 15, Please file by May 1, o Your Grand Deputy will help you complete this form. o Remember to answer all of the questions. After you have answered the questions and signed the Form RRF-1, you are to mail the original 2017 Form RRF-1 and any appropriate fee to: Registry of Charitable Trusts P.O. Box Sacramento, CA b. Send a copy of the completed and signed Form RRF-1 to Vickie Garcia via to vickie.garcia@gocarainbow.org or by fax to Attn: Vickie Garcia. Remember to keep a copy of the Form RRF-1 for the Assembly's records. c. More detailed instructions for completing the State Form RRF-1 are on Attachment No. 2. If you have any additional questions, please contact Vickie Garcia at or vickie.garcia@gocarainbow.org. NOTE: The 2018 Term Reports and the 2018 Annual IRS Financial Report will be on the California website before the end of the first term of Grand Deputies, when reviewing the 501(c)(3) checklist as part of your Grand Deputy Official Visit, it is very important to ensure each year the Federal and State Tax Returns have been filed and the Form RRF-1, Annual Registration Renewal Fee Report to Attorney General. Federal 990N e-postcard or 990EZ: If this is not filed for three consecutive years, the Assembly would loose their Federal Exemption status. This would then void the Assembly's exemption status with the State and with the CA Attorney General. If the Assembly looses their Federal Tax Exempt Status, they would have to reapply for the Exemption status PLUS pay a renewal application fee of $ The Federal Tax Returns are filed with the IRS by the Grand Assembly Office - South Branch. State 199N e-postcard or 199EZ: If this return is not filed for three consecutive years, the Assembly would loose their exemption status with the state of CA. Form RRF-1: If the Annual Registration Renewal Fee Report to Attorney General is filed late, late fees can be assessed and the Attorney General may revoke or suspend the Assembly's charity status. Thank you for validating your assemblies are current with all of their tax responsibilities. Financial Forms and Information: ABTA Ch 7 2 Revised 12/28/2017

3 Instructions for 2018 California Tax Form 199N (e-postcard) For Assemblies with Total Revenue of $50,000 or less Due to Vickie Garcia, No Later Than May 1, Attachment No. 1 Before following the Instructions below, you should have the information required to complete the 199N (e-postcard). To complete the 199N (e-postcard), you will need the following information: 1. California Entity ID Number - This is a 7 digit number (this number starts with an 8 or a 9) 2. Entity name of the organization International Order of the Rainbow for Girls (you will add the Assembly s Name and Number under DBA doing business as). 3. Federal Tax Identification number this is the number you use on your annual and term reports and on your 990N e-postcard. 4. Account period beginning and ending Beginning is 1/1/2017. Ending is 12/31/2017 for the calendar year If your account period changed No, your account period has not changed. 6. Entity s mailing address address of Mother Advisor. 7. Any other names the organization uses (doing business as or DBA name) Fill in your assembly s name and number. Example: Chula Vista Assembly No Name and address of a principal officer Use the Advisory Board Chairperson s information. 9. Website address Entity s amount of total gross receipts This is the Total Revenue on the assembly s Annual IRS Financial Report for Exempt Organizations. 11. If the organization terminated or went out of business If active, check NO If the entity started business within the current account period check NO, 2 including assemblies who have a number that has been transferred to them. 13. Contact person s name and telephone number Mother Advisor s name and telephone number. Now you are ready to complete the California 199N (e-postcard)! Go to Click on "Go To Home Page" Click on the tab Businesses. In the column ONLINE SERVICES, click on 199N e-postcard, then click on continue Read FTB Privacy Notice; then Click on continue. Enter your 7 digit California Entity Number. Click on login 199N e-postcard Verify your entity name: If correct click on continue If NOT correct click on log out. Then contact Vickie Garcia 199N e-postcard Accounting Period Information: 1. Account Period Beginning -- January 1, Account Period Ending -- December 31, Is this the first year your entity was in business? No 3 4. Did your entity terminate or go out of business? No 4 5. Have you changed your account period? No Financial Forms and Information: ABTA Ch 7 3 Revised 12/28/2017

4 6. Gross Receipts this is the total amount of receipts reported on your Annual IRS Financial Report for Exempt Organizations filed with the Grand Assembly Office. (DO NOT include $ or decimal points., or commas, ) 7. Is this an amended return? No. 8. Do you have an IRS Form 1023/1024 pending? No 9. Enter the Assembly s Federal Tax ID Number (FEIN) 10. DBA is the Assembly Name and Number Example: Chula Vista Assembly, No Website use gocarainbow.org 12. Street Address: Use address of Mother Advisor 13. Name: Mother Advisor s name and address 14. Principal Officer Advisory Board Chairperson s Name 199N e-postcard Verify Your Entity Name if correct, click on continue. 199N e-postcard Contact Information if correct, click on continue (should be MA) 199N e-postcard Confirmation Review the information to ensure all numbers, dates, spellings, contact names and addresses are correct. If correct click on print. PRINT 3 COPIES 1 copy for Assembly, 1 copy for your Area Grand Deputy, and 1 copy for your Grand Deputy. Then click on print again and save as a PDF file. FAX or a copy of the 199N e- Postcard to Vickie Garcia. After 199N e-postcard has printed click on close window. Send electronically a copy of the Assembly s 199N e-postcard to Vickie Garcia via fax to or to vickie.garcia@gocarainbow.org NOTE: Assemblies with Total Revenues over $50,000 (who do not qualify to file an e-postcard) will need to file a State Tax Form 199EZ. 1 If your Assembly closed during the year, you received instructions regarding filing the Final Tax Return. If you have any additional questions, please contact the Grand Assembly Office South Branch. 2 If you are a new Assembly and have a new Tax Identification Number and have further questions, please contact the Grand Assembly Office South Branch. 3 If this IS your first year of business, the answer is yes. 4 If your Assembly closed during 2016, the answer is yes. Financial Forms and Information: ABTA Ch 7 4 Revised 12/28/2017

5 Attachment No. 2 Each Assembly, as a registered charity which operates in the State of California, is required by law to complete and file the Form RRF-1, Annual Registration Renewal Fee Report with the California State Attorney General. Google: Form RRF-1 Click on "[PDF] RRF-1 Annual Registration Renewal Fee Report to Attorney General The fillable PDF Form RRF-1 will appear on the screen. Please use the following information to complete this form: State Charity Registration Number: This number starts with CT0-the rest is the number assigned to your Assembly. Complete the name of the organization as shown in the example below: Name of Organization: I.O.R.G. dba your assembly's name and number Chula Vista Assembly 196 The address must be the actual home street address. DO NOT use a P.O. Box number Address (number and street) use the Mother Advisor's address City or town, State and zip code use the Mother Advisor's address Check if: Instructions for State Form RRF-1 Annual Registration Renewal Fee Report Due to Vickie Garcia no later than May 1, 2017 Change of address (check this box if the Mother Advisor is new) Amended Report (this should not have a mark. If a check mark is needed, before answering, you need to talk to Vickie Garcia at Corporate or Organization No: Federal Employer I.D. Number: This is the Assembly's State Tax ID Number. This is the Assembly's Federal Tax ID Number PART A: Accounting period beginning 01/01/17 Accounting period ending 12/31/17 To obtain the financial information needed to complete the information below, please refer to the Assembly's 2017 Annual IRS Financial Report of Organization Exempt from Income Tax Gross Annual Revenue: use Line Total Revenues Total Assets: use Line 34, Column2 -- Total Assets Review the following information and answer all nine (9) questions 1. The Mother Advisor and members of the Advisory Board must review and answer on the Form RRF-1 the nine (9) questions which follow and which must be answered yes or no: a. During this reporting period were there any contracts, loans, leases or other financial transactions between the organization and any officer, director, or trustee thereof either Financial Forms and Information: ABTA Ch 7 5 Revised 12/28/2017

6 directly or with an entity in which any such officer, director or trustee had any financial interest? NOTE: As an example: CA Grand Assembly Office considers a loan has been made when an adult attends Grand Assembly or any other trip and has not pre-paid all of their expenses. b. During this reporting period, was there any theft, embezzlement, diversion or misuse of the organization s charitable property or funds? c. During this reporting period, did non-program expenditures exceed 50% of gross revenues? d. During this reporting period, were any organization funds used to pay any penalty, fine or judgment? If you filed a Form 4720 with the Internal Revenue Service, attach a copy. e. During this reporting period, were the services of a commercial fundraiser or fundraising counsel for charitable purposes used? If yes, provide an attachment listing the name, address and telephone number of the service provider. NOTE: A commercial fundraiser is a business or organization that is paid to set up and run a fundraiser for an organization. f. During this reporting period, did the organization receive any governmental funding? If so, provide an attachment listing the name of the agency, mailing address, contact person and telephone number. g. During this reporting period, did the organization hold a raffle for charitable purposes? If yes, provide an attachment indicating the number of raffles and the date(s) they occurred. NOTE: If during 2016 your Assembly held a Raffle, you are to attach to the Grand Assembly copy of your Form RRF-1 a copy of the completed Application for Registration (Nonprofit Raffle Program) Form CT-NRP-1 and a copy of the completed Nonprofit Raffle Report CT-NRP-2 to the Form RRF-1. The Raffle Forms are in Chapter 2 of the Advisory Board Training Aids. h. Does the organization conduct a vehicle donation program? If yes, provide an attachment indicating whether the program is operated by the charity or whether they organization contracts with a commercial fundraiser for charitable purposes. i. Did your organization have prepared an audited financial statement in accordance with generally accepted accounting principles for this reporting period? NOTE: The Term Audits or the audits conducted by Jo Ann Stern do not meet this requirement. This question refers to an outside CPA company that conducts audits. If any of the above questions have a yes answer, please be prepared to provide a written explanation to describe each separate question. Remember to add to the separate paper as a title: International Order of the Rainbow for Girls, the Assembly s Name and No. and the CT number. The number the answer to match the corresponding question. 2. Organization s area code and telephone number: Mother Advisor. Financial Forms and Information: ABTA Ch 7 6 Revised 12/28/2017

7 3. Organization s address: Mother Advisor 4. Mother Advisor or Advisory Board Chairperson will sign this form. When signing this form, the signer declares under penalty of perjury that he/she has examined this report, including accompanying documents, and to the best of their knowledge and belief, it is true, correct and complete. Please prepare an attachment for the Form RRF-1 listing all Adult Advisors, their titles, and their home address (not a P.O. Box). Head this paper " Attachment to RRF-1 CT0-use Assembly's number, and give the Organization's name: I.O.R.G. dba use the Assembly's name and number. Also write List of 2016 Advisory Board Members. 5. If your Assembly s Total Income is $25,000 or more, you will need to prepare a check in the amount of $25.00 made payable to Attorney General s Registry of Charitable Trusts. In the memo section of the check, please write in your Assembly s State Charity Registration Number. This is located at the top of the Form RRF-1 and begins with CT. Please remember to make a copy of your check for the Assembly's records. 6. Make three (3) copies of the Form RRF-1 and attachment: 1. for Assembly file 2. to Area Grand Deputy 3. to Grand Deputy Mail original to the following address: Registry of Charitable Trusts P. O. Box Sacramento, CA The copy of the completed and signed Form RRF-1 and attachment is to be either ed to Vickie Garcia at vickie.garcia@gocarainbow.org or faxed to Attention: Vickie Garcia. If you have any questions, please contact Vickie Garcia at or via . Financial Forms and Information: ABTA Ch 7 7 Revised 12/28/2017