"We, the law enforcement officers of the State of Illinois and the several political subdivisions thereof, as representatives and delegates of the subordinate Lodges, do hereby associate the several Lodges we represent and the members thereof for the following purposes...
Local Lodge 990 Compliance
B U L L E T I N
Change in IRS Requirements Threaten Local Lodges
THE PROBLEM
The Pension Protection Act of 2006made changes in the tax law affecting all tax-exempt organizations. Starting 2007, all local lodges were required to file an annual return with the IRS.The Form 990-N was created for small tax-exempt organizations that had not previously had a filing requirement. Any lodge that fails to file for three consecutive years automatically loses its federal tax-exempt status as of the deadline October 15,2010.
The Internal Revenue Service notified the Grand Lodge that many Illinois lodges are out of compliance.
Additionally, several lodges have no Tax ID number (EIN) on file with the IRS. This is an issue that affects the entire organization. This situation could cause the Grand Lodge to lose the group exemption.
You must take immediate action NOW to preserve your FOP tax exempt status
THE SOLUTION: 1-2-3
Check the attached roster to determine what requirements apply to your lodge, then:
Lodges whose annual gross receipts are $25,000 or less need only submit Form 990-N electronically , also known as the e-Postcard complete (Step 2-3). Lodges with gross receipts exceeding $25,000 must complete Form 990 or Form 990-EZ. Lodges who need a Tax ID number (EIN)complete ( Step 1- 2-3).
STEP 1. Get a Tax ID (EIN) online at http://www.irs.gov/businesses/small/article/0,,id=102767,00.html
STEP 2. File your 990N online at http://epostcard.form990.org/ and complete the eight items form
STEP 3. Print confirmation pages of filings, keep copy for the lodge, and send copy to State Lodge.
Hardcopy instructions and forms can be downloaded from the National FOP website http://www.fop.net/
GOT QUESTIONS ?
CONTACT THE STATE LODGE STAFF FOR ASSISTANCE
800-522-2677 or 217-726-8880