In an effort to make it clear that the law covers the club, as well as charitable organizations, the (7) you see next to the 501 (c) in the letter was added to the text from the IRS document.
Dear NCCSC Member:
We have formed a committee to keep you informed of Club matters we feel need to be brought to the attention of the membership.
This has become the only way to present the members with information regarding club management and policies.
Filing of NCCSC tax return
We know that NCCSC has NOT filed their tax return in excess of three years.
The NCCSC as a tax-exempt organization is required to file an annual return or notice with the Internal Revenue Service. Section 6033(j) of the Internal Revenue Code automatically revokes the exemption of any organization that fails to satisfy its filing requirement for three consecutive years. The automatic revocation of exemption is effective as of the due date of the third required annual filing or notice. Organizations on the Automatic Revocation of Exemption List (Auto-Revocation List) previously recognized as exempt under section 501(c)(3) (7)of the Internal Revenue Code are no longer eligible to receive tax-deductible contributions under Code section 170.
Publication of an organization’s name on the Auto-Revocation List serves as notice to members and others that the organization is no longer eligible to receive tax-deductible contributions under section 170 and that donors and others may not rely on an IRS determination letter dated before the effective date of revocation or on a prior listing in either Exempt Organizations Select Check (Pub. 78 data) or the IRS Business Master File extract for purposes of claiming tax-deductible contributions. The list is an official IRS record of organizations that have lost their exempt status for failing to file for three consecutive years.
NCCSC Recommendation for expulsion of member John Muller – 6/2/2014
John Muller was not expelled; the necessary 2/3 vote was not forthcoming.
NCCSC members should note that John did not violate the Club by laws; all expenditures made by John on behalf of the Club were approved by the Board and the Membership.
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