The SUVCW is not permitted to provide tax advice to individuals or organizations. However, in light of recent changes to Internal Revenue Service (IRS) rules that may impact camps and departments, the following information is provided to help assist camps and departments remain current and compliant with IRS and SUVCW guidelines.
Pursuant to SUVCW practices and IRS guidelines, each camp and department maintains its own IRS tax identification number, often called an Employer Identification Number, or EIN. Beginning in 2008, small tax-exempt organizations that previously were not required to file Form 990 were required to file an annual electronic notice (IRS Form 990-N) with the IRS. If they do not file an annual electronic notice (e-Postcard) they may risk losing their tax-exempt status.
Failure to file the Form 990N for three consecutive years can result in the automatic revocation of an EIN. The IRS has recently changed its procedures for reinstating EINs. Those rules and regulations are available here: www.irs.gov/pub/irs-drop/rp-14-11.pdf.
It is very important that all camps, departments, and SVR units, make sure that they each have their own EIN. Camps must provide this number (along with their correct contact information) to their department on the installing officers form. The department Secretary compiles the information and forwards it to the National Treasurer on the EIN report form. Camps must have their report to the department Secretary by February 15th. The department Secretary must have his report to the National Treasurer by March 15th. This is necessary for the individual units to be included in the overall group exemption of the SUVCW. Failure to be included in this report would require the individual units to secure its own separate exemption from tax and to file a Form 990-EZ or Form 990 with the IRS. Please also see General Order 09-07 for additional information.