May 13, 2010
Dear President and Treasurer,
This year, for the first time, organizations that have failed to
file an annual 990-series return or ePostcard notice for three
consecutive years will automatically lose their tax-exempt status.
This includes MTNA and our subordinate organizations of the group.
We ask for your help to make sure that no organization
unintentionally throws away its tax-exempt status.
Beginning in May 2010, tax exempt organizations, other than
churches or church-related organizations, must file a Form 990,
990-EZ, 990-N(ePostcard) or 990-PF (for private foundations) with
the IRS. This includes:
The returns are due by the 15th day of the fifth month after the
close of an organization's tax year. For example, if an
organization's tax year closed on December 1, its return is due by
the following May 15. If an organization's tax year closed on June
30, its return is due by the following November 15.
An organization that does not file its required, annual
information form for three consecutive years AUTOMATICALLY loses
its tax-exempt status. That means it must file Form 1120, U.S.
Corporation Income Tax Return or a Form 1041, U.S. Income Tax
Return for Estates and Trusts, and may need to pay income taxes. In
addition, an organization that automatically loses its section 501
(c) (3) status can no longer receive tax-deductible charitable
IRS has put information about which 990-series form to file and
a set of FAQ's that explains how this filing requirement affects
you on www.IRS.gov/eo. Look for the topic titled, "Exempt
Organizations: Status Revoked for not Filing Annual Return or
Notice." If you cannot find the information you need, call the ITS
toll-free number at (877) 829-5500.
Senior Deputy Executive Director