Everyone, Tom has finally completed meeting with the IRS on the submission of Form 990-N Electronic Notice (e-postcard) by units to the IRS.  Our Chapters and Branches (and those Units who have EINs) have been receiving letters from the IRS indicating that starting in 2008, they will be required to submit the form annually.  These letters have been causing all kinds of confusion.  As of now, if a sub-unit [like a Chapter, Branch or Unit](of a parent unit)[like the CPOA] is included in the parent units annual 990, then the requirement to submit the electronic form is NOT required.  If this is the way that the parent unit wants to operate, then it is their responsibility to submit the correct information on the sub-unit in their Annual Group Exemption List which is sent annually to the IRS.  If the information submitted with the 990 does not agree with the information submitted on the Annual Group Exemption List, then the parent unit can lose their approval to operate as a not-for-profit organization.

Right now, we have a requirement that our sub-units submit a Gross Receipt Report Annually (if Gross Receipts are less than $25,000) and therefore, they would not be required to submit an electronic form.

If we wish to continue with the Gross Receipt Forms and submitting the Chapter/Branch information on our annual 990, then we will NOT have to change anything we do and our Chapter/Branches will NOT be required to submit the electronic form.

Jon