NOT FOR PROFITS ACROSS CLEVELAND and CLEVELAND HEIGHTS in danger of losing NFP Status....

Tax-exempt organizations that do not satisfy annual filing requirements for three consecutive years automatically lose [2] their tax-exempt status. The IRS is providing one-time relief [3] for such organizations that have filing due dates on or after May 17 and before October 15, 2010. The list includes organizations for which the IRS does not have a record of a required annual filing for 2007 and 2008, and whose 2009 return, due on or after May 17 and before October 15, 2010, has not yet been received.

The list, which was generated on June 30, 2010, includes only organizations with an annual filing requirement. Certain exempt organizations are exempt from this requirement. See Annual Exempt Organization Return: Who Must File [4]

The list may be incomplete, as certain organizations may be at risk of automatic revocation even if their names do not appear on these lists:

• Subordinates in group rulings for which the parent has not filed a required group return [5];
• Very small section 501(c)(3) public charities not required to file an application for exemption [6];
   
• Other section 501(c) organizations not required to file an application for exemption.

These organizations should check their records and determine whether they are at risk of automatic revocation because they have not satisfied annual filing requirements.

In addition, the list may include organizations that were required to file Form 990 or Form 990-PF. These organizations are not eligible to take advantage of this one-time IRS filing relief [3] to bring them into compliance.

Note: Donors to section 501(c)(3) organizations may rely on the organization’s determination letter or listing in Publication 78 to deduct contributions until the IRS publishes notice on IRS.gov that the organization’s 501(c)(3) exempt status has been automatically revoked.