Form 990 and Form 1023 Help
How to Remove Form 990 Late-filing Penalties
Have you received a letter from the IRS saying that you owe a penalty for filing your Form 990 late? If so, you
need to respond quickly. I'll be happy to help you write a letter requesting abatement of the penalties, or, you
can do it yourself after reading my Form 990 Late-filing Penalty Abatement
Manual available as both an e-book and as a printed book, which will teach you how to use the IRS
"reasonable cause" provisions to request relief from penalties.
Reduced Fee Form
Do you have a small nonprofit organization that can't afford to pay typical CPA fees for preparation of your tax
return? Do you qualify to file Form 990-EZ? If so, I offer reduced rate services to small nonprofits. Same
professional expertise and personal service, but lower rates because of the less complicated nature of a small
Get an Extension of Time to
Do you need more time to file form 990, 990-EZ, or 990-T? Find out how and when to file your
extension request with the IRS. Download a FREE booklet on how to properly file a Form 990 extension request. I've
written the plain English instructions that should have come
with Form 990.
How I Can Help You
competent professional services and guidance to small tax-exempt and charitable organizations. I provide services
related to Form 990 preparation, Form 1023 / 1024 Applications for Tax Exempt Status, and late filing penalty
abatement. I also provide consultations to start-up nonprofit organizations that need on guidance on formation and
applying for tax exempt status.
Contact David McRee, CPA for general questions
Request a phone consultation for
advice on a specific issue.
New Laws That Affect
The IRS has made sweeping changes to the 2008 and later Form 990, and to the filing requirements
for small tax-exempt organizations that were not previously required to file Form 990. Changes have also been made
to the procedures for applying for tax-exempt status using Form 1023. Some of these changes could have serious
implications for your organization if you are not in compliance.
Update on Cyber-Assistant
From the IRS: "The IRS has been developing Cyber-Assistant, a Web-based software program, designed to help
501(c)(3) applicants file a complete and accurate application for exemption (Form 1023) and improve the quality and
consistency of exemption applications. Unfortunately, software testing has revealed some problems requiring
correction prior to public launch, and the IRS must delay the release of Cyber-Assistant beyond this calendar year.
Accordingly, the IRS will continue to accept and process all applications using our existing processes and the
current will remain in effect for this calendar year." Translation: "Don't call us, we'll call you...or
Why Hire a
Both Form 990 and Form 1023/1024 are designed to detect improper use of funds
or assets, and to detect improper relations between directors and the organization. It accomplishes this by
asking very technical questions, using specialized language. If you do not have a good
understanding of terms and concepts like disqualified person, excess benefit, excess contribution, unrelated
business income, supporting organization, noncharitable exempt organization...read more