FILING YOUR TAXES
It is that time again to prepare our California Exempt Organization 199 Form and Federal 990, 990EZ and 990N for the year. A complete set of instructions and the forms can be found below. It is recommended that every Lodge complete their 199 and 990 as soon as possible and mail it in. The deadline for filing is September 15, any date after the deadline will result in heavy fines and interest. IMPORTANT–You must also complete the CNMA Compliance Form and mail as instructed.
All of the suggestions and guidelines outlined in the attachments are based on the operations of an average Moose Lodge, Chapter or Legion. If your Lodge, Chapter or Legion has activities that are unusual, these forms may not work for you. In case of any questions, first contact your State 990 or Government Relations Chairman. If your question is of a technical nature, please call me at extension 6495. If you choose to have this report prepared by someone else, be certain they use the enclosed forms and follow these instructions. Please try to do the form yourself, as outside help can be very expensive, and most accountants are not familiar with Fraternal Organizations.
You will need to file either the Form 990 or 990EZ. Which return that you are required to file depends on your Lodge, Chapter or Legion’s gross receipts and total assets. The following steps are designed to help you determine the proper filing status.
Step 1: If you were not required to file a return for the prior fiscal year ending April 30th your gross receipts were less than $25,000 and you did not receive a mailing from the Internal Revenue Service including a blank Form 990, you have no filing requirements. If you filed a return last year and expect your gross receipts to be less than $25,000 this year, then follow instruction (a) on the enclosed “Worksheet to Determine Filing Status.”
Step 2: Refer to the Form 990 filed for the previous year. If Part I, Line 12 is greater than $100,000, or Part IV, Line 59 is greater than $250,000 and you expect these balances to be approximately the same for the current fiscal year ending April 30, 2009, then it is likely you will be required to file the standard Form 990 and should refer to the separate instructions enclosed for that form.
Step 3: If upon examination of your prior year Form 990 you note that Part I, Line 12 is less than $100,000 and Part IV, Line 59 is less than $250,000 you may be eligible for filing the Form 990EZ. In order to determine if you are eligible in the current year to file the Form 990EZ, you will have to complete the 990 worksheet, page 1 and then the enclosed “Worksheet to Determine Filing Status”.
Now that you have determined your proper filing status please refer to the attached copies of IRS Form 990 or IRS Form 990EZ. Please use the attached forms, as certain information has already been inserted to assist you in preparing your return. We have also attached worksheets along with the 990 and 990EZ instructions.
You should now follow the separate instructions for either the 990 or the 990EZ as appropriate. After completing the return, you should sign and mail it to the Internal Revenue Service, Ogden Utah 84201-0027 by September 15th. It is very important that you file a return or an extension by September 15th, as the penalty for late filing can be costly.
If you need to request an extension of time to file this return please obtain form 8868 from the Internal Revenue Service or download from the Internal Revenue Service website [www.irs.gov/formspubs].
If you have questions about filing your return, please contact Paul Rodenback in the Finance Department (630) 966-2203.
A big thank you go’s out to Joseph Mech, Treasurer of Moose International for all his help in getting all the current information available for this years 990’s
- Membership reports are entered as they are reported on the Application screen, same as we did on LOOMIS. To submit new members, just click on the Application button.
- Administrators, you will be receiving Fellowship Applications in the near future. Pleaseset up a meeting of all the Fellows in your lodge to select your lodge’s new Fellow. All lodges should have some qualified deserving member to nominate. Any applications not used must be returned to our Regional Manager Charlie Lopez. Remember Fellows, the information is confidential.
- Community Service/Family Activities forms: Moose International will no longer mail out the Family Activities and Community Service forms to the lodge. The forms are on the Moose International website, butis editable and more workable on the California/Nevada website. All you need to do is pull up the form you want, click on the line you want to fill out and type.
When your form is complete, do a spell check by clicking on Edit on the top of the screen, scroll down to Check Spelling, over to Comments and Form Fields and click. A Check Spelling Screen will appear, click start. Once that is completed, save the form to what ever file name you want, as long as you can find it latter.