<HTML><HEAD><TITLE>IR-2010-010: The IRS Reminds Tax-Exempt Organizations of All Sizes to File the Form 990 on Time to Preserve Their Tax Exempt Status</TITLE>
<META http-equiv=Content-Type content="text/html; charset=utf-8"><LINK href="http://service.govdelivery.com/service/w3c/p3p.xml" rel=P3Pv1>
<STYLE type=text/css>
body {
font-size: 12px;
font-family: arial, verdana, sans-serif;
font-weight: normal;
font-style: normal;
}
.physicalAddress {
color: gray;
font-size: 10px;
font-family: arial, verdana, sans-serif;
font-weight: 100;
}
</STYLE>
<META content="MSHTML 6.00.2900.5880" name=GENERATOR></HEAD>
<BODY style="MARGIN: 4px 4px 1px; FONT: 14pt Footlight MT Light">
<DIV>FYI</DIV>
<DIV> </DIV>
<DIV>
<DIV><FONT face="Footlight MT Light" color=#6147c5 size=4><STRONG><FONT face="Brush Script MT" size=6>Karen Park<BR></FONT></STRONG></FONT></DIV>
<DIV><FONT face="Footlight MT Light" color=#6147c5 size=4><STRONG>Oregon State Social Security Coordinator</STRONG></FONT></DIV>
<DIV><FONT face="Footlight MT Light" color=#6147c5 size=4><STRONG>Oregon PERS<BR>503 603-7633<BR>karen.park@state.or.us<BR><IMG alt="" hspace=0 src="cid:EOQGLCYLSSSW.IMAGE_5.GIF" align=baseline border=0><BR>SL2</STRONG></FONT></DIV>
<DIV><STRONG><FONT face="Footlight MT Light" color=#6147c5 size=4></FONT></STRONG> </DIV>
<DIV><FONT face="Footlight MT Light" color=#6147c5>Please note my office hours are Monday thru Thursday 6 am to 4:30 pm</FONT></DIV>
<DIV><FONT face="Footlight MT Light" color=#6147c5></FONT> </DIV>
<DIV><FONT face="Footlight MT Light" color=#6147c5></FONT> </DIV>
<DIV><FONT face="Times New Roman" color=#000000>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT size=2>CONFIDENTIALITY NOTE: All information in this email, including attachments, is approved solely for delivery to and authorized use by intended recipients. Use, dissemination, distribution, or reproduction of this message and/or any of its attachments by unintended recipients is not authorized and may be unlawful. If you are not an intended recipient of this message or an authorized assistant to an intended recipient, please notify the sender by replying to this message and then delete it from your system</FONT>. </P></FONT></DIV><BR><BR>>>> "Internal Revenue Service (IRS)" <irs@service.govdelivery.com> 1/21/2010 8:17 AM >>><BR></DIV>
<P></P>
<P></P><!--RSS_SECTION-->
<TABLE style="FONT-SIZE: 12pt" cellSpacing=0 cellPadding=5 width=675 border=1>
<TBODY>
<TR>
<TD style="PADDING-RIGHT: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 0px; PADDING-TOP: 0px; BACKGROUND-COLOR: rgb(0,30,89)" colSpan=2><IMG id=logo alt="IRS.gov Banner" src="cid:AKGQKUPPVDQF.irslogo.gif" name=logo> </TD></TR>
<TR vAlign=top align=left>
<TD bgColor=#999999>
<TABLE style="PADDING-RIGHT: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 0px; MARGIN: 0px; WIDTH: 100%; COLOR: rgb(255,255,255); PADDING-TOP: 0px">
<TBODY>
<TR>
<TD style="TEXT-ALIGN: left">IRS Newswire </TD>
<TD style="TEXT-ALIGN: right">January 21, 2010 </TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE>
<TABLE cellSpacing=3 cellPadding=3 width=675 border=1>
<TBODY>
<TR vAlign=top align=left>
<TD style="PADDING-LEFT: 10px; FONT-SIZE: 10pt; VERTICAL-ALIGN: top; WIDTH: 30%; COLOR: rgb(0,0,0); BACKGROUND-COLOR: rgb(204,204,255)">
<H3 style="COLOR: #001e5a">News Essentials </H3>
<P><A href="http://www.irs.gov/newsroom/article/0,,id=97322,00.html">What's Hot</A> </P>
<P><A href="http://www.irs.gov/newsroom/content/0,,id=104345,00.html">News Releases</A> </P>
<P><A href="http://www.irs.gov/newsroom/article/0,,id=98248,00.html">IRS - The Basics</A> </P>
<P><A href="http://www.irs.gov/newsroom/article/0,,id=98257,00.html">IRS Guidance</A> </P>
<P><A href="http://www.irs.gov/newsroom/article/0,,id=97242,00.html">Media Contacts</A> </P>
<P><A href="http://www.irs.gov/newsroom/article/0,,id=98357,00.html">Facts & Figures</A> </P>
<P><A href="http://www.irs.gov/newsroom/article/0,,id=98129,00.html">Problem Alerts</A> </P>
<P><A href="http://www.irs.gov/newsroom/article/0,,id=98936,00.html">Around The Nation</A> </P>
<P><A href="http://www.irs.gov/newsroom/content/0,,id=103381,00.html">e-News Subscriptions</A> </P>
<HR>
<H3 style="COLOR: #001e5a">The Newsroom Topics </H3>
<P><A href="http://www.irs.gov/pub/irs-news/electronic_irs_press_kit.pdf">Electronic IRS Press Kit</A> </P>
<P><A href="http://www.irs.gov/newsroom/content/0,,id=104608,00.html">Tax Tips 2009</A> </P>
<P><A href="http://www.irs.gov/newsroom/article/0,,id=133623,00.html">Radio PSAs</A> </P>
<P><A href="http://www.irs.gov/newsroom/content/0,,id=104575,00.html">Fact Sheets</A> </P>
<P><A href="http://www.irs.gov/newsroom/article/0,,id=97273,00.html">Armed Forces</A> </P>
<P><A href="http://www.irs.gov/newsroom/article/0,,id=108362,00.html">Disaster Relief</A> </P>
<P><A href="http://www.irs.gov/newsroom/article/0,,id=98269,00.html">Scams / Consumer Alerts</A> </P>
<P><A href="http://www.irs.gov/newsroom/article/0,,id=110172,00.html">Tax Shelters</A> </P>
<P><A href="http://www.irs.gov/newsroom/topic/index.html">More Topics..</A> </P>
<HR>
<H3 style="COLOR: #001e5a">IRS Resources </H3>
<P><A href="http://www.irs.gov/compliance/index.html">Compliance & Enforcement</A> </P>
<P><A href="http://www.irs.gov/localcontacts/index.html">Contact My Local Office</A> </P>
<P><A href="http://www.irs.gov/efile/index.html">e-file</A> </P>
<P><A href="http://www.irs.gov/formspubs/index.html">Forms & Pubs</A> </P>
<P><A href="http://www.irs.gov/faqs/index.html">Frequently Asked Questions</A> </P>
<P><A href="http://www.irs.gov/newsroom/index.html">News</A> </P>
<P><A href="http://www.irs.gov/advocate/index.html">Taxpayer Advocacy</A> </P>
<P><A href="http://www.irs.gov/file/index.html">Where to File</A> </P>
<HR>
</TD>
<TD style="VERTICAL-ALIGN: top">
<H3 style="COLOR: #001e5a">Issue Number: IR-2010-010 </H3>
<H3 style="COLOR: #001e5a"><A id=Fifteenth name=Fifteenth>Inside This Issue</A> </H3>
<HR>
<P align=center><STRONG><FONT size=4>The IRS Reminds Tax-Exempt Organizations of All Sizes to File the Form 990 on Time to Preserve Their Tax Exempt Status</FONT></STRONG> </P>
<P>WASHINGTON — The Internal Revenue Service today reminded tax-exempt organizations to make sure they file their annual information form on time. In 2010 the tax-exempt status of any non-profit that has not filed the required form in the last three years will be revoked. </P>
<P>The <A href="http://www.irs.gov/charities/article/0,,id=161145,00.html">Pension Protection Act of 2006</A> requires that non-profit organizations that do not file a required information form for three consecutive years automatically lose their Federal tax-exempt status. This requirement has been in effect since the beginning of 2007. </P>
<P>A list of revoked organizations will be available to the public, as well as state charity and tax officials on this website. </P>
<P>If an organization loses its exemption, it will have to reapply with the IRS to regain its tax-exempt status. Any income received between the revocation date and renewed exemption may be taxable. </P>
<P>Small non-profit organizations with annual receipts of $25,000 or less can file an electronic notice, Form 990-N (e-Postcard). They will need only a few basic pieces of information to file: the organization’s employer identification number, its tax year, legal name and mailing address, any other names used, an Internet address if one exists, the name and address of a principal officer and a statement confirming the organization's annual gross receipts are normally $25,000 or less. </P>
<P>Tax-exempt organizations with annual receipts above $25,000 are required to file the Form 990 or the Form 990-EZ annually. Private foundations file Form 990-PF. Churches and integrated auxiliaries of churches are not required to file Form 990-series returns or notices. </P>
<P>Form 990-series returns and e-Postcards, are due by the 15th day of the 5th month after an organization’s tax year ends. <BR> </P>
<P style="FONT-SIZE: 10pt"><A href="#Fifteenth">Back to Top</A> </P><A id=second name=second><B> </B></A>
<HR>
<DIV style="FONT-SIZE: 10pt">
<P>Thank you for subscribing to the IRS Newswire, an IRS e-mail service. </P>
<P>If you know someone who might want to subscribe to this mailing list, please forward this message to them so they can <A title="" href="http://service.govdelivery.com/service/subscribe.html?code=USIRS_5" target="">subscribe</A>. </P>
<P>This message was distributed automatically from the mailing list IRS Newswire. <B>Please Do Not Reply To This Message.</B> </P></DIV></TD></TR></TBODY></TABLE><!--/RSS_SECTION-->
<P></P>
<HR>
<P>Update your subscriptions, modify your password or e-mail address, or stop subscriptions at any time on your <A href="https://service.govdelivery.com/service/user.html?code=USIRS">Subscriber Preferences Page</A>. You will need to use your e-mail address to log in. If you have questions or problems with the subscription service, please contact <A href="mailto:support@govdelivery.com">support@govdelivery.com</A>. </P>
<P>This service is provided to you at no charge by <A title="" href="http://www.irs.gov/" target="">Internal Revenue Service (IRS)</A>. </P>
<P></P><!-- BLOGLINK --><!-- SHARE_CONTENT -->
<P class=physicalAddress><FONT class=physicalAddress style="FONT-WEIGHT: 100; FONT-SIZE: 10px; COLOR: gray; FONT-FAMILY: Arial" face=Arial color=gray size=1>Internal Revenue Service · 1111 Constitution Ave. N.W. · Washington DC 20535 · 800-439-1420 </FONT></P></BODY></HTML>