501(c)(4) tax exempt without application

[dieselram94]

Sweet happy times for the rest of us!

 

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[bevo]

shytown politico! %^#%^%^$!!!

 

[Native Floridian]

www.501cFreeBook.com​

501(c)(4) Tipsheet




Civic leagues or organizations not organized for profit but operated exclusively for the promotion of social welfare, or local associations of employees...the net earnings of which are devoted exclusively to charitable, educational or recreational purposes.
- Internal Revenue Code Section 501(c)(4)


Tipsheet: 501(c)(4) Social Welfare OrganizationsExemption Application
- Form 1024, including Schedule B (current form is dated 9/98)
- $400 for organizations with gross receipts normally $10,000 or less; $850 for larger organizations (Small automatically-revoked organizations seeking reinstatement may be eligible for a reduced fee of $100 under Transitional Relief rules until 12/31/2012)
- Submit fee using Form 8718
- There is no filing deadline for a 501(c)(4) application.
[A 501(c)(3) organization that misses the 27 month deadline for (c)(3) organizations can usually apply for 501(c)(4) status for the period prior to the effective date of their 501(c)(3) status.]
Annual filing
- Gross receipts normally less than $50,000 - file Form 990-N (electronic return only)
- Gross receipts normally less than $200,000 - file Form 990-EZ
- Gross receipts normally more than $200,000 - file Form 990
- Check instructions: an organization's assets can also affect which form must be filed
Caution: An organization that fails to file a required return for three years in a row will have its exempt status automatically revoked.
Basic Rules
- To qualify, an organization must be primarily engaged in promoting in some way the common good and general welfare of the community
- 501(c)(4) organizations may not allow any part of their net earnings to inure to the benefit of any private shareholder or individual
- Providing assets or services to insiders for less than fair market value can trigger penalty taxes not only on those insiders but also on board members who approve such transactions (Excess Benefit Rules)
- Donations are not deductible as charitable contributions (except for contributions made to fire and rescue squads)
- (c)(4)'s usually cannot qualify for the special low rate non-profit bulk mailing permit.
- Unlike (c)(3)s, 501(c)(4) organizations are permitted to have more than incidental amounts of social activity.
Lobbying
- 501(c)(4) organizations are permitted to have unlimited amounts of legislative activity as long as it is in furtherance of the exempt purpose.
- In some cases, (c)(4)s may be required to notify members that a portion of dues is not deductible because of lobbying carried on by the organization. Organizations may elect to pay a proxy tax instead of making this notification.
[Organizations that have lost their 501(c)(3) status because of excess lobbying are barred from applying for 501(c)(4) status.]
Political Activity
- Political activity is permitted, but cannot be the organization's primary purpose, and will in most cases incur a penalty tax.
- In some cases, (c)(4)s may be required to notify members that a portion of dues is not deductible because of political expenditures made by the organization. Organizations may elect to pay a proxy tax instead of making this notification.
[Organizations that have lost their 501(c)(3) status because of political activity are barred from applying for 501(c)(4) status.]
Examples
- Junior Chambers of Commerce (Jaycees)
- Lions
- Rotary
- volunteer fire departments
- community-wide athletic or recreational activities,
- festivals centered around regional customs or traditions.
- Before 501(c)(19) was enacted, the IRS recognized many veterans groups under section 501(c)(4)
Links:
- Information about points of intersection between social welfare organizations and the IRS. Life Cycle of a Social Welfare Organization
- IRS Publication 557, Tax Exempt Status for Your Organization
- Social welfare organizations are the next most common type of 501(c) organizations after 501(c)(3). There are many Exempt Organizations Continuing Professional Education articles on social welfare organizations. The best way to access these is through the Exempt Organizations CPE Topical Index.
- IRC 501(c)(4) Organizations, 2003 Exempt Organizations Continuing Professional Education Technical Instruction Program, Topic I. This is the most recent CPE article.
- Section 504 of the Internal Revenue Code - Organizations that have lost their 501(c)(3) status because of political activity or excess lobbying are barred from applying for 501(c)(4) status.
- Compliance Guide for Tax-Exempt Organizations (Other than 501(c)(3) Public Charities and Private Foundations) IRS Publication 4221-NC
- Section 7.25.4 of the Internal Revenue Manual

[TABLE="class: Table-Basic, width: 600"]
[TR]
[TD]Site: Help Filling Out Your 501(c)(3) Application
[/TD]
[TD]Ebook: Prepare Your Own 501(c)(3) Application
[/TD]
[/TR]
[TR]
[TD]About This Website
[/TD]
[TD]Contact Information
[/TD]
[/TR]
[TR]
[TD="colspan: 2"]This website last updated April, 2013

[/TD]
[/TR]
[/TABLE]

​

Ram, two thumbs ups! Sincerely, thank you for being one of the few here on the right who are interested in sincere debate. Not just throwing mud. Though i'm sure you want to see me eat some.

You did a lot of work here tracking down this information. it's good information. It's right from the IRS so it doesn't get better than this. I also see it has been endorsed by some folks here with the like button! Again, good job!

Now let's talk! There's an old saying I'm sure you've heard and that is "The devil is in the details." We all know what that means right? Well in this case the devil in the details means that I'm not wrong and you don't understand what you've posted. But, no problem! You've got company because the guys who hit like showed they don't get it either.

Not to worry, like everything IRS tax related - it's complicated! I don't understand a lot of it myself. Which is why i pay a guy a pretty good chunk of change to take care of all my tax stuff. Just keep me outta jail dude!

Ok, so where am i right and what are you missing?

Go up to the line where it says a 501(c)(3) organization that misses the 27 month deadline. Do you see that? Now look at the line immediately above that. That line reads:There is no filing deadline for a 501(c)(4) application.

A 501(c)(3) has 27 months to file for exemption. if they miss that deadline what happens? They are done as a 501(c)(3).

Conversely, there is no deadline for a 501(c)(4) organization. They can go forever without filing. That's what no deadline means. That form you call just a filing form, the 990, becomes the conduit for tax exemption.

That you left the deadline info out of your second "here are the facts" post i take as honest. You missed the crucial point and decided the deadline info isn't a fact worth listing. Yet it why tax exempt status never has to be applied for.

Basically, once you incorporate as a 501(c)(3) the clock on tax exemption starts ticking. That clock runs out in 27 months. With a (c)(4), there is no clock.

Also, there are no benefits to filing. Donors do not receive a tax deduction for contributing to a 501(c)(4) regardless of whether the organization has filed or not. The distinction being that once a c3 gets their offical designation donors can solicit tax deductable donations.

501(c) (4) are self declared tax exempt organizations.


Yet, for reasons only those who have filed for exemption can explain, you are free to file if you chose.

Like you said facts are facts. No filing deadline - fact!

Again, thx for posting the regs here for all to see.

 

[Dave44]

NF,, The disclaimer should be at the end.
"Not to worry, like everything IRS tax related - it's complicated! I don't understand a lot of it myself. Which is why i pay a guy a pretty good chunk of change to take care of all my tax stuff. Just keep me outta jail dude!"

 

[dieselram94]

Ram, two thumbs ups! Sincerely, thank you for being one of the few here on the right who are interested in sincere debate. Not just throwing mud. Though i'm sure you want to see me eat some.

You did a lot of work here tracking down this information. it's good information. It's right from the IRS so it doesn't get better than this. I also see it has been endorsed by some folks here with the like button! Again, good job!

Now let's talk! There's an old saying I'm sure you've heard and that is "The devil is in the details." We all know what that means right? Well in this case the devil in the details means that I'm not wrong and you don't understand what you've posted. But, no problem! You've got company because the guys who hit like showed they don't get it either.

Not to worry, like everything IRS tax related - it's complicated! I don't understand a lot of it myself. Which is why i pay a guy a pretty good chunk of change to take care of all my tax stuff. Just keep me outta jail dude!

Ok, so where am i right and what are you missing?

Go up to the line where it says a 501(c)(3) organization that misses the 27 month deadline. Do you see that? Now look at the line immediately above that. That line reads:There is no filing deadline for a 501(c)(4) application.

A 501(c)(3) has 27 months to file for exemption. if they miss that deadline what happens? They are done as a 501(c)(3).

Conversely, there is no deadline for a 501(c)(4) organization. They can go forever without filing. That's what no deadline means. That form you call just a filing form, the 990, becomes the conduit for tax exemption.

That you left the deadline info out of your second "here are the facts" post i take as honest. You missed the crucial point and decided the deadline info isn't a fact worth listing. Yet it why tax exempt status never has to be applied for.

Basically, once you incorporate as a 501(c)(3) the clock on tax exemption starts ticking. That clock runs out in 27 months. With a (c)(4), there is no clock.

Also, there are no benefits to filing. Donors do not receive a tax deduction for contributing to a 501(c)(4) regardless of whether the organization has filed or not. The distinction being that once a c3 gets their offical designation donors can solicit tax deductable donations.

501(c) (4) are self declared tax exempt organizations.


Yet, for reasons only those who have filed for exemption can explain, you are free to file if you chose.

Like you said facts are facts. No filing deadline - fact!

Again, thx for posting the regs here for all to see.

Native Floridian, In response to your last post in which you claim donors to 501(c)(4) organizations can not deduct them is not totally correct. Individuals cannot deduct however company's can deduct contributions as a business expense...That is the reason these groups have applied to the IRS...

 

[Dave44]

And there we have the reason that D Ram should be better paid than NF. But the put downs and inuendo NF spouts about those dumb conservatives nearly makes him sound intelligent? I think not. Hard to be smack in the middle,... of the swamp.

By the way, we are talking about voter suppression. By the IRS. They also went after donors to these organizations and donors to Romney. The corruption is serious,, NF is spinning for the left on this issue.

 

[Native Floridian]

Native Floridian, In response to your last post in which you claim donors to 501(c)(4) organizations can not deduct them is not totally correct. Individuals cannot deduct however company's can deduct contributions as a business expense...That is the reason these groups have applied to the IRS...

Diesel, in a word, NO!

The deductions of which you speak are known as Dark Money. Dark money is the illegal skirting of campaign finance law. Wanna know why its call it that? Because it is illegal to to deduct campaign contributions. That's at any level. The money is considered dark because the donors names are kept secret by the C 4 organization.

There may be some businesses willing to roll the dice on this, but not a smart move.

Does it make sense to you that the reason that a 501(c)(4) organization would file for tax exempt status is to give it's donors the opportunity to break the law? Think that's gonna fly down at the IRS? or the justice department.

If you were right, the IRS would have one hell of a defense in yanking all those apps and going through them with a fine tooth comb don't you think?

But you are wrong, Filing the app makes no difference. It would have no effect on a dark money donor.

 

[dieselram94]

Diesel, in a word, NO!

The deductions of which you speak are known as Dark Money. Dark money is the illegal skirting of campaign finance law. Wanna know why its call it that? Because it is illegal to to deduct campaign contributions. That's at any level. The money is considered dark because the donors names are keep secret by the C 4 organization.

This makes it possible for wealthy individuals as well as shady corporations to deduct contributions. Their names aren't being disclosed.

Does it make sense to you that the reason that a 501(c)(4) organization would file for tax exempt status is to give it's donors the opportunity to break the law? Think that's gonna fly down at the IRS? or the justice department.

If you were right, the IRS would have one hell of a defense in yanking all those apps and going through them with a fine tooth comb don't you think?

But you are wrong, Filing the app makes no difference. It would have no effect on a dark money donor.

NF, you are wrong again! LOL! I am not speaking of campaign contributions...I am speaking of contributions to these groups. Not to any campaign!!

 

[Native Floridian]

NF, you are wrong again! LOL! I am not speaking of campaign contributions...I am speaking of contributions to these groups. Not to any campaign!!

Maybe hold off on the LOL. The IRS determines on a case by case basis which groups would pass the litmous test as to whether campaign laws were being skirted. And, as by product of that whether the deductions are legal. IOW, it a very aggressive interpretation of the tax laws for a corporation to go this route.

They can take that deduction regardless of the organization's filing status. No arguement.

The contributions are deductable as a business expense, not a charitble contribution. The org's tax exempt status doesn't come into play. Why? because only donations to a charitable organization are deductable as charitble contributions. Under no circumstances are 501(c)(4)s considered charitable organizations. Ever! No matter what!

Because the tax exempt status of the organzation doesn't come into play it is not the reason these organizations filed for tax exempt status.

And, because of the dark money issue, corps that do this are playing with fire. They need to show a business reason for the payment.

And, BTW, i'm not wrong again because I'm not wrong to begin with.

 

[dieselram94]

Maybe hold off on the LOL. The IRS derermines on a case by case basis which groups would pass the litmous test as to whether campaign laws were being skirted. And, as by product of that whether the deductions are legal. IOW, it a very aggressive interpretation of the tax laws for a corporation to go this route.

They can take that deduction regardless of the organization's filing status. No arguement.

The contributions are deductable as a business expense, not a charitble contribution. The org's tax exempt status doesn't come into play.

And for purposes of this conversation is meaningless.

Internal Revenue Service Subsection Codes for Tax-Exempt Organizations

The following chart lists the different kinds of tax-exempt organizations and whether or not contributions to them are tax deductible. It is based on IRS Publication 557 and T.D. 8818. For more information, see IRS Publication 557 and T.D. 8818 or consult your tax advisor.
[TABLE="width: 720"]
[TR]
[TH="bgcolor: #D4DEE8, align: center"]Section of Code[/TH]
[TH="bgcolor: #D4DEE8, align: center"]Description of Categories[/TH]
[TH="bgcolor: #D4DEE8, align: center"]Annual Return Required to Be Filed[/TH]
[TH="bgcolor: #D4DEE8, align: center"]Disclosure Requirements[/TH]
[TH="bgcolor: #D4DEE8, align: center"]Contributions Allowable[/TH]
[/TR]
[TR]
[TD]501(c)(1)[/TD]
[TD]Corporations Organized under Act of Congress (including Federal Credit Unions)[/TD]
[TD]None[/TD]
[TD]None[/TD]
[TD]Yes, if made for exclusively public purposes[/TD]
[/TR]
[TR="class: shaded"]
[TD="bgcolor: #EAF0F4"]501(c)(2)[/TD]
[TD="bgcolor: #EAF0F4"]Title Holding Corporation for Exempt Organization[/TD]
[TD="bgcolor: #EAF0F4"]Form 990[SUP]1[/SUP]or 990-EZ[SUP]8[/SUP][/TD]
[TD="bgcolor: #EAF0F4"]Form 990 or 990-EZ
Form 1024[/TD]
[TD="bgcolor: #EAF0F4"]No[SUP]2[/SUP][/TD]
[/TR]
[TR]
[TD]501(c)(3)[/TD]
[TD]Religious, Educational, Charitable, Scientific, Literary, Testing for Public Safety, to Foster National or International Amateur Sports Competition, or Prevention of Cruelty to Children or Animals Organizations[/TD]
[TD]Form 990[SUP]1[/SUP], 990-EZ[SUP]8[/SUP], or 990-PF[/TD]
[TD]Form 990, 990-EZ, or 990-PF
Form 1023[/TD]
[TD]Yes, generally[/TD]
[/TR]
[TR="class: shaded"]
[TD="bgcolor: #EAF0F4"]501(c)(4)[/TD]
[TD="bgcolor: #EAF0F4"]Civic Leagues, Social Welfare Organizations, and Local Associations of Employees[/TD]
[TD="bgcolor: #EAF0F4"]Form 990[SUP]1[/SUP]or 990-EZ[SUP]8[/SUP][/TD]
[TD="bgcolor: #EAF0F4"]Form 990 or 990-EZ
Form 1024[/TD]
[TD="bgcolor: #EAF0F4"]No, generally[SUP]2,3[/SUP][/TD]
[/TR]
[TR]
[TD]501(c)(5)[/TD]
[TD]Labor, Agricultural, and Horticultural Organizations[/TD]
[TD]Form 990[SUP]1[/SUP]or 990-EZ[SUP]8[/SUP][/TD]
[TD]Form 990 or 990-EZ
Form 1024[/TD]
[TD]No[SUP]2[/SUP][/TD]
[/TR]
[TR="class: shaded"]
[TD="bgcolor: #EAF0F4"]501(c)(6)[/TD]
[TD="bgcolor: #EAF0F4"]Business Leagues, Chambers of Commerce, Real Estate Boards, Etc.[/TD]
[TD="bgcolor: #EAF0F4"]Form 990[SUP]1[/SUP]or 990-EZ[SUP]8[/SUP][/TD]
[TD="bgcolor: #EAF0F4"]Form 990 or 990-EZ
Form 1024[/TD]
[TD="bgcolor: #EAF0F4"]No[SUP]2[/SUP][/TD]
[/TR]
[TR]
[TD]501(c)(7)[/TD]
[TD]Social and Recreational Clubs[/TD]
[TD]Form 990[SUP]1[/SUP]or 990-EZ[SUP]8[/SUP][/TD]
[TD]Form 990 or 990-EZ
Form 1024[/TD]
[TD]No[SUP]2[/SUP][/TD]
[/TR]
[TR="class: shaded"]
[TD="bgcolor: #EAF0F4"]501(c)(8)[/TD]
[TD="bgcolor: #EAF0F4"]Fraternal Beneficiary Societies and Associations[/TD]
[TD="bgcolor: #EAF0F4"]Form 990[SUP]1[/SUP]or 990-EZ[SUP]8[/SUP][/TD]
[TD="bgcolor: #EAF0F4"]Form 990 or 990-EZ
Form 1024[/TD]
[TD="bgcolor: #EAF0F4"]Yes, for certain Sec. 501(c)(3) purposes[/TD]
[/TR]
[TR]
[TD]501(c)(9)[/TD]
[TD]Voluntary Employees Beneficiary Associations[/TD]
[TD]Form 990[SUP]1[/SUP]or 990-EZ[SUP]8[/SUP][/TD]
[TD]Form 990 or 990-EZ
Form 1024[/TD]
[TD]No[SUP]2[/SUP][/TD]
[/TR]
[TR="class: shaded"]
[TD="bgcolor: #EAF0F4"]501(c)(10)[/TD]
[TD="bgcolor: #EAF0F4"]Domestic Fraternal Societies and Associations[/TD]
[TD="bgcolor: #EAF0F4"]Form 990[SUP]1[/SUP]or 990-EZ[SUP]8[/SUP][/TD]
[TD="bgcolor: #EAF0F4"]Form 990 or 990-EZ
Form 1024[/TD]
[TD="bgcolor: #EAF0F4"]Yes, for certain Sec. 501(c)(3) purposes[/TD]
[/TR]
[TR]
[TD]501(c)(11)[/TD]
[TD]Teacher's Retirement Fund Associations[/TD]
[TD]Form 990[SUP]1[/SUP]or 990-EZ[SUP]8[/SUP][/TD]
[TD]Form 990 or 990-EZ
Form 1024[/TD]
[TD]No[SUP]2[/SUP][/TD]
[/TR]
[TR="class: shaded"]
[TD="bgcolor: #EAF0F4"]501(c)(12)[/TD]
[TD="bgcolor: #EAF0F4"]Benevolent Life Insurance Associations, Mutual Ditch or Irrigation Companies, Mutual or Cooperative Telephone Companies, Etc.[/TD]
[TD="bgcolor: #EAF0F4"]Form 990[SUP]1[/SUP]or 990-EZ[SUP]8[/SUP][/TD]
[TD="bgcolor: #EAF0F4"]Form 990 or 990-EZ
Form 1024[/TD]
[TD="bgcolor: #EAF0F4"]No[SUP]2[/SUP][/TD]
[/TR]
[TR]
[TD]501(c)(13)[/TD]
[TD]Cemetery Companies[/TD]
[TD]Form 990[SUP]1[/SUP]or 990-EZ[SUP]8[/SUP][/TD]
[TD]Form 990 or 990-EZ
Form 1024[/TD]
[TD]Yes, generally[/TD]
[/TR]
[TR="class: shaded"]
[TD="bgcolor: #EAF0F4"]501(c)(14)[/TD]
[TD="bgcolor: #EAF0F4"]State Chartered Credit Unions, Mutual Reserve Funds[/TD]
[TD="bgcolor: #EAF0F4"]Form 990[SUP]1[/SUP]or 990-EZ[SUP]8[/SUP][/TD]
[TD="bgcolor: #EAF0F4"]Form 990 or 990-EZ
Form 1024[/TD]
[TD="bgcolor: #EAF0F4"]No[SUP]2[/SUP][/TD]
[/TR]
[TR]
[TD]501(c)(15)[/TD]
[TD]Mutual Insurance Companies or Associations[/TD]
[TD]Form 990[SUP]1[/SUP]or 990-EZ[SUP]8[/SUP][/TD]
[TD]Form 990 or 990-EZ
Form 1024[/TD]
[TD]No[SUP]2[/SUP][/TD]
[/TR]
[TR="class: shaded"]
[TD="bgcolor: #EAF0F4"]501(c)(16)[/TD]
[TD="bgcolor: #EAF0F4"]Cooperative Organizations to Finance Crop Operations[/TD]
[TD="bgcolor: #EAF0F4"]Form 990[SUP]1[/SUP]or 990-EZ[SUP]8[/SUP][/TD]
[TD="bgcolor: #EAF0F4"]Form 990 or 990-EZ
Form 1024[/TD]
[TD="bgcolor: #EAF0F4"]No[SUP]2[/SUP][/TD]
[/TR]
[TR]
[TD]501(c)(17)[/TD]
[TD]Supplemental Unemployment Benefit Trusts[/TD]
[TD]Form 990[SUP]1[/SUP]or 990-EZ[SUP]8[/SUP][/TD]
[TD]Form 990 or 990-EZ
Form 1024[/TD]
[TD]No[SUP]2[/SUP][/TD]
[/TR]
[TR="class: shaded"]
[TD="bgcolor: #EAF0F4"]501(c)(18)[/TD]
[TD="bgcolor: #EAF0F4"]Employee Funded Pension Trust (created before June 25, 1959)[/TD]
[TD="bgcolor: #EAF0F4"]Form 990[SUP]1[/SUP]or 990-EZ[SUP]8[/SUP][/TD]
[TD="bgcolor: #EAF0F4"]Form 990 or 990-EZ
Form 1024[/TD]
[TD="bgcolor: #EAF0F4"]No[SUP]2[/SUP][/TD]
[/TR]
[TR]
[TD]501(c)(19)[/TD]
[TD]Post or Organization of Past or Present Members of the Armed Forces[/TD]
[TD]Form 990[SUP]1[/SUP]or 990-EZ[SUP]8[/SUP][/TD]
[TD]Form 990 or 990-EZ
Form 1024[/TD]
[TD]No, generally[SUP]7[/SUP][/TD]
[/TR]
[TR="class: shaded"]
[TD="bgcolor: #EAF0F4"]501(c)(21)[/TD]
[TD="bgcolor: #EAF0F4"]Black Lung Benefit Trusts[/TD]
[TD="bgcolor: #EAF0F4"]Form 990-BL[/TD]
[TD="bgcolor: #EAF0F4"]Form 990-BL (except Schedule A)[/TD]
[TD="bgcolor: #EAF0F4"]No[SUP]4[/SUP][/TD]
[/TR]
[TR]
[TD]501(c)(22)[/TD]
[TD]Withdrawal Liability Payment Fund[/TD]
[TD]Form 990 or 990-EZ[SUP]8[/SUP][/TD]
[TD]Form 990 or 990-EZ[/TD]
[TD]No[SUP]5[/SUP][/TD]
[/TR]
[TR="class: shaded"]
[TD="bgcolor: #EAF0F4"]501(c)(23)[/TD]
[TD="bgcolor: #EAF0F4"]Veterans Organizations (created before 1880)[/TD]
[TD="bgcolor: #EAF0F4"]Form 990 or 990-EZ[SUP]8[/SUP][/TD]
[TD="bgcolor: #EAF0F4"]Form 990 or 990-EZ[/TD]
[TD="bgcolor: #EAF0F4"]No, generally[SUP]7[/SUP][/TD]
[/TR]
[TR]
[TD]501(c)(25)[/TD]
[TD]Title Holding Corporations or Trusts with Multiple Parents[/TD]
[TD]Form 990 or 990-EZ[/TD]
[TD]Form 990 or 990-EZ
Form 1024[/TD]
[TD]No[/TD]
[/TR]
[TR="class: shaded"]
[TD="bgcolor: #EAF0F4"]501(c)(26)[/TD]
[TD="bgcolor: #EAF0F4"]State-Sponsored Organization Providing Health Coverage for High-Risk Individuals[/TD]
[TD="bgcolor: #EAF0F4"]Form 990[SUP]1[/SUP]or 990-EZ[SUP]8[/SUP][/TD]
[TD="bgcolor: #EAF0F4"]Form 990 or 990-EZ
Form 1024[/TD]
[TD="bgcolor: #EAF0F4"]No[/TD]
[/TR]
[TR]
[TD]501(c)(27)[SUP]11[/SUP][/TD]
[TD]State-Sponsored Workers' Compensation Reinsurance Organization[/TD]
[TD]Form 990[SUP]1[/SUP]or 990-EZ[SUP]8[/SUP][/TD]
[TD]Form 990 or 990-EZ[/TD]
[TD]No[/TD]
[/TR]
[TR="class: shaded"]
[TD="bgcolor: #EAF0F4"]501(c)(28)[SUP]12[/SUP][/TD]
[TD="bgcolor: #EAF0F4"]National Railroad Retirement Investment Trust[/TD]
[TD="bgcolor: #EAF0F4"]Not yet determined[/TD]
[TD="bgcolor: #EAF0F4"]None[/TD]
[TD="bgcolor: #EAF0F4"]No[/TD]
[/TR]
[TR]
[TD]501(d)[/TD]
[TD]Religious and Apostolic Associations[/TD]
[TD]Form 1065[SUP]9[/SUP][/TD]
[TD]Form 1065 (except Schedule K-1)[/TD]
[TD]No[SUP]2[/SUP][/TD]
[/TR]
[TR="class: shaded"]
[TD="bgcolor: #EAF0F4"]501(e)[/TD]
[TD="bgcolor: #EAF0F4"]Cooperative Hospital Service Organizations[/TD]
[TD="bgcolor: #EAF0F4"]Form 990[SUP]1[/SUP]or 990-EZ[SUP]8[/SUP][/TD]
[TD="bgcolor: #EAF0F4"]Form 990 or 990-EZ
Form 1023[/TD]
[TD="bgcolor: #EAF0F4"]Yes[/TD]
[/TR]
[TR]
[TD]501(f)[/TD]
[TD]Cooperative Service Organizations of Operating Educational Organizations[/TD]
[TD]Form 990[SUP]1[/SUP]or 990-EZ[SUP]8[/SUP][/TD]
[TD]Form 990 or 990-EZ
Form 1023[/TD]
[TD]Yes[/TD]
[/TR]
[TR="class: shaded"]
[TD="bgcolor: #EAF0F4"]501(k)[/TD]
[TD="bgcolor: #EAF0F4"]Child Care Organizations[/TD]
[TD="bgcolor: #EAF0F4"]Form 990 or 990-EZ[SUP]8[/SUP][/TD]
[TD="bgcolor: #EAF0F4"]Form 990 or 990-EZ
Form 1023[/TD]
[TD="bgcolor: #EAF0F4"]Yes[/TD]
[/TR]
[TR]
[TD]501(n)[/TD]
[TD]Charitable Risk Pools[/TD]
[TD]Form 990[SUP]1[/SUP]or 990-EZ[SUP]8[/SUP][/TD]
[TD]Form 990 or 990-EZ
Form 1023[/TD]
[TD]Yes[/TD]
[/TR]
[TR="class: shaded"]
[TD="bgcolor: #EAF0F4"]521(a)[/TD]
[TD="bgcolor: #EAF0F4"]Farmers' Cooperative Associations[/TD]
[TD="bgcolor: #EAF0F4"]Form 990-C[/TD]
[TD="bgcolor: #EAF0F4"]Form 990-C[/TD]
[TD="bgcolor: #EAF0F4"]No[/TD]
[/TR]
[TR]
[TD]4947(a)(1)[/TD]
[TD]Non-Exempt Charitable Trusts[/TD]
[TD]Form 990-PF[/TD]
[TD]Form 990-PF[/TD]
[TD]No[SUP]13[/SUP][/TD]
[/TR]
[TR="class: shaded"]
[TD="bgcolor: #EAF0F4"]4947(a)(2)[/TD]
[TD="bgcolor: #EAF0F4"]Split-Interest Trust[/TD]
[TD="bgcolor: #EAF0F4"]Form 5227[/TD]
[TD="bgcolor: #EAF0F4"]None[/TD]
[TD="bgcolor: #EAF0F4"]No[SUP]14[/SUP][/TD]
[/TR]
[TR]
[TD]170(c)(1)[/TD]
[TD]Government Entity[/TD]
[TD]None[/TD]
[TD]None[/TD]
[TD]Yes, if made for exclusively public purposes[/TD]
[/TR]
[/TABLE]

1. For exceptions to the filing requirement see chapter 2 of Publication 557 and the general instructions for Form 990.
2. An organization exempt under a subsection of Code sec. 501 other than 501(c)(3) may establish a charitable fund, contributions to which are deductible. Such a fund must itself meet the requirements of section 501(c)(3) and the related notice requirements of section 508(a).
3. Contributions to volunteer fire companies and similar organizations are deductible, but only if made for exclusively public purposes.
4. Deductible as a business expense to the extent allowed by Code section 192.
5. Deductible as a business expense to the extent allowed by Code section 194A.
6. Application is by letter to the address shown on Form 8718. A copy of the organizing document should be attached and the letter should be signed by an officer.
7. Contributions to these organizations are deductible only if 90% or more are of the organization's members are war veterans.
8. For limits on the use of Form 990-EZ, see chapter 2 of Publication 557 and the general instructions for Form 990-EZ (or Form 990).
9. Although the organization files a partnership return, all distributions are deemed dividends. The members are not entitled topass-through treatment of the organization's income or expenses.
10. Form 1120-POL is required only if the organization has taxable income as defined in IRC 527(c).
11. 501(c)(27) organizations (State-Sponsored Workers' Compensation Reinsurance Organizations) do not appear on GuideStar because they are not included on the I.R.S. Business Master File (BMF).
12. There is only one 501(c)(28) organization (the National Railroad Retirement Investment Trust), which was created by an act of Congress. It is not included on the BMF and therefore does not appear on GuideStar.
13. Only the person(s) who established a 4947(a)(1) non-exempt charitable trust may contribute to it.
14. Only the person(s) who established a split-interest trust may contribute to it.

 

[dieselram94]

Please look at the highlighted parts of my last post...

 

[bevo]

A Battering Ram Becomes a Stonewall - WSJ.com

 

[Native Floridian]

Dram you are stretching here. A c4 within a c4? I read that a few days ago. It is the 3 not the 4 that files for tax exemption.

You are now saying that these groups filed their c3 organizations as tax exempt not their c4?

Since it is the c3 that enables the deduction why would this have anything to do with a c4 filing status? I'll save you some time, it wouldn't.

Tell ya what, to save us from posting the complete IRS code, post a link that proves your original premis - that these groups filed for tax exemption under (c)(4) in order to give businesses a deduction.

C4 is what the entire IRS controversy is about.

My original comment is- these groups filed for tax exempt status as C4s when they didn't have to. This comment was verified in one of your own postings here of the tax code and rules. That's definative proof that my comment is fact.

Nothing you've posted changes that. Please post definative proof of your premis.

 

[bevo]

You see nothing wrong here?

 

[Native Floridian]

Bev, who are you asking ?

 

[bevo]

I don't understand a word you are saying.

 

[dieselram94]

NF, this is getting beyond ridiculous. I have proven to you they filed for 501(c)(4) status with the IRS so their donors can deduct contributions. It's there all spelled out. The form 990 is like filing a form 1040 for you or I, it is for filing a yearly tax return. Deadline to apply for (c)(4) status has nothing to do with not having to apply. This is not automatically granted by filing a 990!!! Lets assume it was, just what number is a organization that has not applied supposed to use? A members own ss number They need a tax ID number!!! Please go back and reread what I have posted. I have posted plenty for you to look at, so I am going to put this on the table, please post something from the IRS site that states these organizations don't have to apply and that it is granted by filing form 990...The ball is back in your court.

 

[bevo]

I, uh, am.....speechless. How can one argue fact? Are these people giving testimony for no reason? This must be some right wing propaganda right? Maybe Diese made up all that info. Maybe barry really knew nothing. Maybe I'm the queen of england.

 

[Native Floridian]

NF, this is getting beyond ridiculous. I have proven to you they filed for 501(c)(4) status with the IRS so their donors can deduct contributions. It's there all spelled out. The form 990 is like filing a form 1040 for you or I, it is for filing a yearly tax return. Deadline to apply for (c)(4) status has nothing to do with not having to apply. This is not automatically granted by filing a 990!!! Lets assume it was, just what number is a organization that has not applied supposed to use? A members own ss number They need a tax ID number!!! Please go back and reread what I have posted. I have posted plenty for you to look at, so I am going to put this on the table, please post something from the IRS site that states these organizations don't have to apply and that it is granted by filing form 990...The ball is back in your court.

Dram, what you did was take a lot of time to split hairs.

I don't have to post the IRS rules, you did that for me. Thank you! That you don't understand the significance of what those rules mean, how do i anwser that? That you've confuesd tax exempt for donors with tax exempt for the organization, ah? That your lack of understanding empowers you to believe you are right, what can I say to that?

First you missed the application deadline rule and failed to understand it's significance. You left it out of your "Facts" post though it is the very rule that allows these orgs to be self declared tax exempts.

Then you list Business deductions as the reason for these orgs having to file. Though tax exemption has nothing to do with business deductions.

Then you really split hairs with the c3 within a c4 as the reason!

Now it's no application equals no tax id number, which again is wrong.

When these orgs are formed a decision has to be made as to what form they take. Most choose incorporation. With incorporation comes a tax ID number.

I agree with you about one thing - this has gotten beyond ridiculous.

 

[Treasure_Hunter]

I agree NF, the fact the man is still in office is ridiculous.....

Fast and Furious
Killing of American Citizens with out due process of law
Libya
Using IRS to hinder presidential election by targeting conservative groups
Seizing of 10 Millions American citizens medical records
Violation of constitutional rights of Foxs News corespondant
Oath to protect and defend the U.S. Constitution
and so on, and so on, and so on................