FOP Lodge Employee Identification Numbers (EINs)The IRS changed the filing requirements for non-profit organizations for tax periods beginning after December 31, 2006. After that date all FOP Lodges will have to file the appropriate form with the IRS or they will lose their tax-exempt status.
Beginning in 2008, small tax-exempt organizations that previously were not required to file returns will be required to file Form 990 (Return of Organization Exempt from Income Tax), Form 990-EZ (Short Form Return of Organization Exempt from Income Tax) or Form 990-N (e-Postcard for lodges with less than $50,000.00 in gross receipts).
The Pension Protection Act (PPA) of 2006 requires the IRS to revoke the tax-exempt status of any organization that fails to meet its annual filing requirement for three consecutive years.
|Request for Group Exemption|
|Form 990-N (e-Postcard)||Instructions|
|Form SS-4: Application for Employer Identification Number||Form||Instructions|
|Form 990: Return of Organization Exempt from Income Tax||Form||Instructions|
|Form 990-EZ: Short Form Return of Organization Exempt From Income Tax||Form||Instructions|
The Grand Lodge is utilizing Sassetti LLC to help our Lodges meet IRS filing requirements. Sassetti set a filing fee of $100 for the initial 990-N and $50 for each subsequent filing of that return, to be paid by the local lodge. Sassetti also provides audit and other accounting services, including analyzing internal controls. Sassetti is also capable of all other filing requirements (i.e. 990, 990-EZ, etc.). Please see links below for additional information.
www.sassetti.com | Sassetti brochure