The American Legion
Department of Kentucky
Please contact the IRS or go on line http://www.irs.gov/charities/article/0,,id=169250,00.html to complete the Annual Electronic Filing Requirement for Small Exempt Organizations — Form 990-N (e-Postcard). The Form 990 needs to be filed annually even if you do not have the tax exempt status or while you are in the process of regaining the tax exempt status.
For information about regaining tax exempt status through the $100.00 reinstatement process go to the following IRS website link: http://www.irs.gov/pub/irs-drop/n-11-43.pdf - Please print this report and read / study Notice 2011-43. Please make certain after completing IRS Form 1024 you hand write "Notice 2011-43" on the top of Form 1024 and on the envelope prior to mailing to the IRS. There is also a statement that must be included with your submission of Form 1024. You will find this statement on page 4 of Notice 2011-43. Make certain you include this statement with your submission. Also include a $100 check / user fee made out to the IRS with the application. You are required to complete Form 1024 and include Schedule K.
For a copy of IRS Form 1024 - Application for Recognition of Excemption Under Section 501 go to the following link: http://www.irs.gov/pub/irs-pdf/f1024.pdf
In summary here are the steps for regaining tax exempt status if you are a small organization. Definition of a small organization is found in the IRS Notice 2011-43.
1) Go to http://www.irs.gov/pub/irs-drop/n-11-43.pdf print Notice 2011-43. Please read / study Notice 2011-43 ..
2) Print IRS Form 1024 - For a copy of IRS Form 1024 - go to the following link: http://www.irs.gov/pub/irs-pdf/f1024.pdf
3) Complete Form 1024 and include Schedule K (the other schedules are not required).
4) Be sure to hand write "Notice 2011-43" on the top of Form 1024 and the mailing envelope.
5) Be sure to include the statement on the bottom of page 4 of the Notice 2011-43 with your mailing.
6) Include a $100 check / user fee made out to the IRS with the application.
7) If all this works like we hope, the IRS will send a determination letter stating the post is tax exempt federal tax. You may then complete the Form 990-N (e-Postcard) as defined in the first paragraph. It is necessary to complete the Form 990-N on an annual basis to keep your tax exempt status.
We have been informed of a special toll free number that posts can use to contact the IRS in . This group in Cincinnati is reported to be especially trained in tax exempt issues and may help solve a lot of the problems posts are having. The usual IRS telephone numbers reach people who have not been trained and may not give the proper information. The number to call in Cincinnati is: