It is possible that they have never filed if previously they made less than $25,000 in a given year OR if they have gone 3 years without filing.  It is now required that EVERYONE file no matter the amount of money made, more or less than $25,000.

If they are unsure, the best thing for them to do is call their local IRS and see if they have an active EIN#; if the do not, they need to file and obtain one.  Once they have the EIN#, if they are unsure if they are covered under National’s GEN# have them contact me, I can check with accounting and see if we have them on file and connected to us.  If they are not, all they need to do is complete a very simple tax return form that basically is the name, address, etc. of the affiliate along with their EIN#.  We will then return a letter to them with the pertinent information they need that lets them know they are covered under National’s GEN# for federal tax purposes.

Hope this makes since, if not let me know.

Sincerely,

Phyllis

Is your local/state FFA Alumni Affiliate at Risk of Losing Tax Exempt Status?

Several hundred thousand charities will lose tax exempt status if they do not file a Form 990-N with the IRS in 2010.  Previously, organizations (this includes state and local FFA Alumni affiliates with a federal employee identification number) with less than $25,000 annual gross receipts were not required to file an annual report with the IRS. But a 2007 regulatory change required such entities to file a simple e-postcard notice called the Form 990-N if they were not otherwise required to file a Form 990 or Form 990-EZ.

Any organization that has not satisfied its annual report filing requirements for three years in a row is subject to revocation of tax exempt status.  If such status is lost, the organization will have to reapply for tax exempt recognition by filing Form 1023 and paying the filing fee.  Since organizations with gross receipts of less than $25,000 have been required to file Form 990-N since 2007, if they have not filed it for 2007, 2008, and 2009, they are in danger of losing tax exempt status this year.  The original deadline for filing the 990-N for 2009 was May 17, 2010.

On July 26, 2010, however, the IRS announced a "one-time relief program" to preserve tax exempt status for entities that missed their third year of filing the requisite 990-N or 990-EZ. Organizations qualifying to submit the 990-N for 2009 that missed the May deadline now have until October 15, 2010 to file a 990-N before their tax exempt status is revoked.

Visit the IRS website for a List of Organizations At Risk of Automatic Revocation of Tax-Exempt Status in your state.

How does a local/state FFA Alumni Affiliate obtain Tax-Exempt Status as a Subsidiary of the National FFA Organization?

·         Obtain and Employee Identification Number (EIN) for the IRS

·         Complete the FFA Return Form and submit to National FFA Organization

·         National FFA will contact the IRS to have your EIN linked to the national organization’s group exemption number (GEN)

·         File either a 990-N (e-postcard) or 990/990-EZ annually

Visit www.ffa.org/alumni for the FFA Return Form, Tax-Exempt Information and more!

Georgia FFA Alumni Council:

Johnny Jones, President

Kevin Walker, President Elect
Joy Carter, Past President

North Region Member Directors: Wallace Beggs & Jamison Cruce

Central Region Member Directors: Joy Beckum & Jim Moore

South Region Member Directors: Bobby Richardson & Corey Henderson

Directors At Large: Cliff Tippens & Keith Holmes

Emeritus Directors: Bill Lott & Luther Wilkes

Teacher Directors: John Barnes, Amy Crump & Jimmy Cargle