Time is Running Out to Save Your Tax Exemption
by Inger Bevans, Executive Committee
The IRS will be revoking the tax exemption of thousands of non-profit organizations on October 16, 2010. The Pension Protection Act of 2006 requires the IRS to revoke the exemptions of those nonprofits that have not filed for three consecutive years, beginning with tax year 2007. This list is currently on the IRS website and includes over 35,000 organizations in California alone, including 92 Granges! Is your Grange subject to losing its exemption?
If your annual gross receipts were $25,000 or less, you needed to file a form 990-N for the years 2007-2009. If your average gross receipts were over $25,000 you must have filed Form 990-EZ or a full 990. The IRS has issued guidance for relief to these small organizations. Forms may be filed no later than October 15, 2010 to obtain relief. The 990-N for 2009 must be filed electronically.
For back years you must file a 990-EZ (for 2007 or 2008) with the notation “Filed in lieu of Form 990-N” printed on top of the first page. Instructions are at the IRS website (http://www.irs.gov).
For organizations that needed to file 990-EZ (because of more than $25,000 in gross receipts) they will need to complete these back years returns and attach a Voluntary Compliance Program Checklist and pay a fee. This is also on the IRS website. There is no relief for organizations that were required to file other than a 990-N or a 990-EZ return.
For more information on forms and required headings, contact Inger Bevans at (831) 449-4021 or the California State Grange office. Our Group Exemption number is 1160 and legal name is “Grange Patrons of Husbandry” with your Grange name as the DBA.
The Granges that have not filed with the IRS as of September 1 are listed below.
| 1 PILOT HILL GRANGE | 504 REDWOOD |
| 1 SONOMA POMONA | 505 DOWS PRAIRIE |
| 2 SACRAMENTO COUNTY POMONA | 506 SAN BERNARDO |
| 6 SISKIYOU | 509 ROHNER GRANGE |
| 14 EL DORADO AMADOR | 517 VAN DUZEN RIVER |
| 15 TEHAMA | 520 CERES |
| 16 BUTTE POMONA | 521 EMPIRE |
| 18 PLUMAS SIERRA | 530 BEAR CREEK |
| 19 HUMBOLDT | 531 WINTON |
| 20 SAN JOAQUIN POMONA | 535 MADONNA |
| 23 MERCED | 537 HILMAR |
| 24 FRESNO MADERA | 555 EL PASO DE ROBLES |
| 27 SAN LUIS OBISPO | 559 CENTRAL UNION |
| 28 KINGS | 562 KINGS RIVER |
| 39 ANTELOPE VALLEY | 565 ROSEDALE |
| 43 LAKE | 577 LAKE EARL GRANGE |
| 50 VENTURA | 579 LOCKEFORD DISTRICT |
| 79 LOS BANOS | 593 HIGH DESERT |
| 306 SEBASTOPOL | 603 ADELANTO |
| 312 GEYSERVILLE GRANGE | 612 COSTA MESA |
| 326 GOLD HILL | 619 TRIANGLE |
| 368 VALLEY OAKS | 624 RIVERDALE |
| 374 BELLEVUE | 628 JAMES RANCH |
| 382 REDWOOD VALLEY | 638 LOOMIS |
| 384 GREENHORN | 639 SAN LUIS OBISPO |
| 386 SCOTT VALLEY | 644 SANTA YNEZ VALLEY |
| 395 HAPPY CAMP | 651 ORCUTT-SISQUOC COMMUNITY |
| 404 DAVIS CREEK | 654 RANCHITO |
| 406 ALTURAS | 659 OJAI VALLEY |
| 407 SONOMA VALLEY | 663 WILDFLOWER |
| 415 LOOKOUT | 667 BACHELOR VALLEY |
| 432 ORLAND | 669 ANDERSON VALLEY |
| 435 OAKDALE | 680 BIG VALLEY |
| 441 ELK CREEK | 686 STONYFORD |
| 443 MILLVILLE | 705 SONORA |
| 449 THREE FORKS | 715 CALAVERAS GRANGE |
| 460 DURHAM | 725 SCOTTS VALLEY |
| 461 CAPAY | 726 LAYTONVILLE |
| 464 HANGTOWN | 727 EASTLAKE |
| 468 TULELAKE | 735 YANKEE HILL |
| 469 MT HAMILTON GRANGE | 745 LAKE FRANCIS |
| 470 INDEPENDENT | 754 MOUNTAIN SPRINGS |
| 471 LOS MOLINOS | 762 DE SABLA |
| 478 CLOVIS-SANGER GRANGE | 771 FIELDBROOK |
| 484 KERMAN | 777 BODEGA BAY |
| 487 CORRALITOS GRANGE | 782 WEST VISALIA |
| 488 ESTRELLA | 806 GOLDEN EMPIRE |
| 489 BUCKEYE | 822 NORTH SHORE |
| 491 SHENANDOAH WILLOW SPRINGS | |