We want to communicate with you to end the moratorium on filing 990Ns that we had asked for while filing for the organization’s group exemption. If you are current, then your return for a December 31, 2016 year end is due May 15, 2017. If you were delinquent in early March, you are still delinquent.
As you should know, the IRS took over the online service for filing the 990N tax returns last year. They have now begun to send notices to those who are late in filing as a reminder to file the return and not put the unit’s tax exemption in jeopardy.
If you have received an e-mail that looks like the one at the end of this message, then you, in the view of the IRS, are late in filing your 990N.
990Ns must be filed by the 15th day of the 5th month following the unit’s year end as reported to the IRS. Therefore, for example, if a Camp or Department has a year end of December 31st, the due date for the 990N is the following May 15th. And, if the Camp or Department (or other unit) has a year end of June 30th, the due date for the 990N would be November 15th.
Therefore, if you are receiving this notice, you are either late filing your 990N for the period ending December 31, 2015 which would have been due May 15, 2016 or you are late filing your 990N for the period ending June 30, 2016 which would have been due November 15, 2016.
As you can see, these due dates are prior to our filing for the group exemption and the moratorium we asked for while the determination was being considered. Therefore, you were already delinquent in filing your 990N prior to March 8, 2017. 990Ns for the period ending December 31, 2016 are due by May 15, 2017.
I encourage you to file your late returns immediately. Helpful instructions may be found at:
Also, you may look up the status of your 990N filings by going to the following link and simply inserting your EIN number and beginning a search. It will give you a running history of your filings. If you have not filed for 3 consecutive years, you will not find that EIN number in the listings as tax exempt status has been revoked.
This is very important! It needs your attention. If you have a question or a problem, please let me know and I will do my very best to try to help you.
In Fraternity, Charity and Loyalty,
Sons of Union Veterans of the Civil War, Inc.