Tag Archives: IRS Form 990

Nonprofit Radio for August 7, 2015: Labor Law & IRS Helps Your Marketing

Big Nonprofit Ideas for the Other 95%

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My Guests:

Tom Wassel: Labor Law

Tom Wassel

Attorney Thomas Wassel, partner at Cullen and Dykman, says nonprofits often make mistakes around employee versus independent contractor (it’s not enough to pay them by invoice!) and when bringing in volunteers and interns. We’ll keep you on the right side of the law. (Originally broadcast on June 6, 2014)

 

 

Yigit Uctum: IRS Helps Your Marketing

Yigit Uctum

Yigit Uctum is a CPA with Wegner CPAs. He’s got ideas for using your IRS Form 990 in your marketing. See, it does have a purpose. (Originally broadcast on September 12, 2014)

 

 

 


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You’re on the air and on target as I delve into the big issues facing your nonprofit—and your career.

If you have big dreams but an average budget, tune in to Tony Martignetti Nonprofit Radio.

I interview the best in the business on every topic from board relations, fundraising, social media and compliance, to technology, accounting, volunteer management, finance, marketing and beyond. Always with you in mind.

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Nonprofit Radio for September 12, 2014: Your Online Approach Plan & IRS Helps You Market

Big Nonprofit Ideas for the Other 95%

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My Guests:

Tulani Elisa, Dottie Hodges & Amanda Heidtke: Your Online Approach Plan

Tulani Elisa, Dottie Hodges & Amanda Heidtke
With (l to r) Tulani Elisa, Dottie Hodges & Amanda Heidtke at NTC

If you want to reach and engage effectively online, you have to plan. What’s the leadership role? How do you get buy-in on the plan? What about those who stray from agreed goals? Tulani Elisa is social media manager for Threespot, and Amanda Heidtke is director of digital strategy for Hodges Consulting, where Dottie Hodges is president. (Recorded at NTC, the Nonprofit Technology Conference 2014.)

 

 

Yigit Uctum: IRS Helps You Market

Yigit Uctum
Yigit Uctum

Yigit Uctum is a CPA with Wegner CPAs. He’s got ideas for using your IRS Form 990 in your marketing. See, it does have a purpose.

 

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Top Trends. Sound Advice. Lively Conversation.

You’re on the air and on target as I delve into the big issues facing your nonprofit—and your career.

If you have big dreams but an average budget, tune in to Tony Martignetti Nonprofit Radio.

I interview the best in the business on every topic from board relations, fundraising, social media and compliance, to technology, accounting, volunteer management, finance, marketing and beyond. Always with you in mind.

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A picture of IRS form 990

Calendar Year Tax Year? Your 990 Is Due

A picture of IRS form 990
IRS Form 990
If your charity’s tax year is the calendar year, your IRS form 990 is due by May 15.

Not sure if you have to file? Here’s help.

The form 990 filing deadline is four-and-a-half months after the close of your fiscal year. If your fiscal year ended on December 31, 2012, then your 990 is due by May 15th. The IRS expresses the deadline as “the 15th day of the fifth month” after close of your fiscal year.

Years ago, someone in a seminar was quite vociferous about how I was wrong to say four-and-a-half months. I couldn’t dissuade him. He wasn’t quibbling over “half a month” leading to the 14th of May.

He didn’t see the equivalence. I was polite.

Ninety-day extensions are granted automatically using form 8868. Typically charities need the extension because their previous year’s audit isn’t finished. Additional 90-day stretches aren’t hard to come by, but are not automatic. Use the same form, part II.

I’ve seen plenty of 990’s delayed for more than a year. That plays havoc, by the way, with charity registration deadlines in the states where you solicit donations. I know that work intimately. I wrote a book about it. I also published a paper.

Not sure which form to file (990, 990-EZ, 990-N postcard)? Here’s help.

Important fine print: I am not your attorney or your accountant. Seek the advice of your professional advisors in all matters of IRS compliance.

IRS Continues Inquiry On Charity Registration Compliance

IRS building courtesy of Foist on Flickr
IRS building courtesy of Foist on Flickr
The IRS form 990 for 2012 has been released, and it continues to inquire about your office’s compliance with Charity Registration laws in the states where you solicit donations.

There have been significant changes to the form and its shorter sibling the 990-EZ.

But the Charity Registration inquiries remain.

Part VI, question 17 asks you to list the states in which you are required to file form 990. That is a basic part of registration in nearly every state. If you’re required to register before you solicit in a state, odds are you’ll be required to include the 990 with your application.

This is the federal agency’s oblique way of gaining jurisdiction–or legitimacy–to inquire about your compliance with state laws. It’s interesting.

Schedule G, part I, question 3 has you explicitly list the states in which you’re registered to solicit, or have been notified you’re exempt.

I hate to nitpick, but you won’t necessarily be notified by a state if you’re exempt there. In a good number of states, you determine exemption on your own and make no filing. In others you must file for exemption and be approved.

Every charity doesn’t submit this schedule with its 990. You file schedule G if, among other things, you spent more than $15,000 for professional fundraising services or reported more than that in fundraising event gross income. (See form 990, part IV, questions 17-19.)

Form 990 is signed by an officer under penalty of perjury. (See part II.)

There are precious few places where our IRS inquires about your compliance with state laws where you solicit donations.

But they’re alive and thriving.

If you want a fuller explanation of Charity Registration, take a look at the article I published in the journal “Taxation of Exempts.”

CMA Section: I am not your attorney or your accountant. Seek the advice of your professional advisors in all matters of IRS compliance.