State Oratorical Contest Date: Saturday, February 26, 2011
Time: 9:30 a.m.
Location: Thomas College Auditorium, Waterville, Maine
High school students, grades 9-12 of public high schools, private schools, parochial schools and home-schooled, are invited to compete in the 2011 contest. The usual procedure is for contestants to compete in a local Legion Post contest, if there is one, the winner competing in that areas District contest, and that winner advancing to the State Finals. Post contest dates and times are designated by the individual Posts but must be held before its District contest in January. If, by chance, you have no competition in either the Post or District level, you will represent that District in the Department contest. The Department winner will represent Maine in the National Contest in Indianapolis in April 2011, with the National organization funding round-trip tickets, two nights at the hotel, and daily allowances for both the contestant, and a chaperone over 21 years of age.
The American Legion is anxious for parents and teachers to urge their children and students to be a contestant and be on the inside, be part of life and their government, not on the outside looking in and wishing to be part of life. This is their opportunity. For more information about the Oratorical Contest in Maine, please visit our programs page, or contact your local Legion Post, the American Legion Department Headquarters, or e-mail Department Chairman Bill Barr at bbarr27@roadrunner.com.
IRS Filing Requirement For ALL Posts/Units
Annual Electronic Filing Requirement for Small Exempt Organizations — Form 990-N (e-Postcard)
Small tax-exempt organizations whose annual gross receipts are normally $25,000 or less may (will for The American Legion) be required to electronically submit Form 990-N, also known as the e-Postcard, unless they choose to file a complete Form 990 or Form 990-EZ
If you do not file your e-Postcard on time, the IRS will send you a reminder notice but you will not be assessed a penalty for late filing the e-Postcard. However, an organization that fails to file required e-Postcards (or information returns – Forms 990 or 990-EZ) for three consecutive years will automatically lose its tax-exempt status. The revocation of the organization’s tax-exempt status will not take place until the filing due date of the third year.
This filing requirement will be mandatory for all American Legion posts and units previously exempted because they did not meet the minimum income level of $25,000 to file a 990 or 990-EZ.
Due Date of the e-Postcard:
The e-Postcard is due every year by the 15th day of the 5th month after the close of your tax year. For example, if your tax year ended on December 31, the e-Postcard is due May 15 of the following year. You cannot file the e-Postcard until after your tax year ends.
One-time filing relief allows tax-exempts to file Form 990 by Oct. 15 to save exempt status
IRS has announced that under a one-time relief program small tax-exempt organizations that failed to file returns for 2007, 2008 and 2009 can avoid losing their tax-exempt status by filing a return by Oct. 15, 2010. Two types of relief are available: (1) a filing extension for the smallest organizations (eligible to file Form 990-N); and (2) a voluntary compliance program for small organizations (eligible to file Form 990-EZ).
Filing requirement for tax-exempts. Under Code Sec. 6033(a), most tax-exempt organizations, other than churches, must file with IRS an annual Form 990, Form 990-EZ (Short Form Return or Organization Exempt From Income Tax), or Form 990-PF (Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation), or submit a Form 990-N (Electronic Notification (e-Postcard)). For the 2009 tax year (returns filed in 2010), exempt organizations with gross receipts over $500,000 or total assets over $1.25 million are required to file Form 990 (rather than Form 990-EZ). Under the discretionary exemption in Code Sec. 6033(a)(3)(B), IRS provides that exempt organizations whose annual gross receipts aren't normally in excess of a specified amount file the simplified Form 990-N. Starting with the 2010 tax year, IRS will increase from $25,000 to $50,000 the filing threshold for organizations required to file Form 990-N.
Three year filing rule. Under the 2006 Pension Protection Act (PPA), a non-church exempt organization's failure to file Form 990 for three consecutive years will result in the revocation of the organization's exempt organization status under Code Sec. 501(a) on and after the date IRS has set for filing the third annual return or notice. (Code Sec. 6033(j)(1)) The PPA filing requirement has been in effect since the beginning of 2007, which makes 2009 the third consecutive year under the new law. Thus, absent a relief measure, any exempt organization that fails to file for 2007, 2008 and 2009 automatically loses its federal tax-exempt status.
Form 990-series information returns are due on the 15th day of the fifth month after an organization's fiscal year ends. For organizations using the calendar year as their fiscal year, May 15 is the deadline. Since May 15 fell on a Saturday, the deadline this year was Monday, May 17.
If an organization loses its exemption, it ordinarily must reapply with IRS to regain its tax-exempt status, and any income received between the revocation date and renewed exemption may be taxable.
One-time relief. In IR 2010-87, IRS announced that two types of relief are available for small tax-exempt organizations that would lose their exempt status under the three-year filing rule: (1) a filing extension for the smallest organizations required to file Form 990-N; and (2) a voluntary compliance program for small tax-exempt organizations eligible to file Form 990-EZ. IRS has provided details about the relief program on its website, along with Frequently Asked Questions (FAQs). The one-time filing relief program FAQs can be viewed on the IRS website at http://www.irs.gov/charities/article/0,,id=225954,00.html.
IRS advised that tax-exempt organizations eligible to file Form 990-N need only go to its website, supply the eight information items called for on the form, and electronically file it by October 15. That will bring them back into compliance.
Under the voluntary compliance program, IRS advises that tax-exempt organizations eligible to file Form 990-EZ must file their delinquent annual information returns by October 15 and pay a compliance fee. IRS says that the compliance fee is in lieu of taxes, penalties, and interest that otherwise would be incurred because of the failure to file. If the organization's gross receipts (as reported on the 2009 information return) are $100,000 or less, the compliance fee is $100; if they are $100,001 to $200,000, the fee is $200; and if they are $200,001 to $499,999, the fee is $500. The payment of the compliance fee doesn't affect the organization's liability for any taxes that would be imposed even if they had filed their returns, including but not limited to unrelated business income tax and employment taxes.
IRS cautions that this relief isn't available to larger organizations required to file Form 990 or to private foundations that file Form 990-PF.
List of noncompliant organizations. To further alert tax-exempt organization to the problem, IRS has also posted on its website the names and last-known addresses of at-risk organizations with return due dates between May 17 and Oct. 15, 2010 for which IRS has no record that the required returns have been filed for the past three years (see http://www.irs.gov/charities/article/0,,id=225889,00.html). IRS will keep this list on its website until Oct. 15, 2010. Organizations that have not filed their required returns by that date will have their tax-exempt status revoked. IRS will publish a list of these revoked organizations in early 2011.
IRS warns, however, that the list may be incomplete, and that certain organizations may be at risk even though their names don't appear. In addition, the list may include organizations that were required to file Form 990 or Form 990-PF and so aren't eligible for the relief program, as well as organizations whose filing dates have not yet occurred.
IRS advises that donors who contribute to at-risk organizations are protected until this final revocation list is published.
RIA Research References: For tax-exempt organization's annual return Form 990, see FTC 2d/FIN ¶ S-2801; United States Tax Reporter ¶ 60,334; TaxDesk ¶ 688,001
Legionnaire Insurance Trust
If you are a member of the American Legion you are eligible for the Legionnaire-only discounts with LIT. Legionnaire Insurance Trust has been providing insurance to our membership since 1966. For more information visit http://www.thelit.com/.
For a limited time, all dues-paying Department Members will be given $1000.00 of Accidental Death Insurance at No Cost. Visit www.thelit.com to enroll in the NO-COST-TO-YOU $1,000.00 Accident Insurance to extend coverage through August 31, 2016.
The Maine Bureau of Motor Vehicles (BMV) is pleased to offer an online search and order service for vanity license plates. To order Support Your Troops Plates, go to: https://www10.informe.org/bmv/vanity/
Maine Legion Riders New Website
The Maine Legion Riders (MLR) has launched a new website to provide a 'central clearing house for everything Maine American Legion Rider related'. Click the link to learn more about them and to learn about what is happening in your area and around the state. www.legionriders.mainelegion.org
Legion Discount Prescription Drug Program
Welcome to The American Legion Prescription Discount Program! This program is not insurance. It is simply a convenient, easy to use program to save on prescription medicine when it is not covered by insurance. Call Toll Free @ 1-888-414-3141 or visit www.caremark/legion.org for more information.
Click here to print your card and start saving today!
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