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American Legion Rider Family:

We had a great meeting in Austin last Saturday.  Wish we had more Riders attending, but had attendance from throughout the State.  We were honored to have National Commander Jimmie Foster and leading candidate for National Commander for 2011-2012, Fang Wong, in attendance. Both bringing greetings from National Headquarters.  Commander Foster and candidate for Department Vice Commander, 2011-2012, Jim Fleming, gave updates on the Legacy run to Milwaukee.

 

In attendance, also, were Department Commander Ken Mueller and Department Vice Commander Harry Hicks.  Both issued a challenge to the American Legion Riders on behalf of the eleven Fischer Houses in the State of Texas.  The challenge -  to raise $27,500.00 between now and June 1, 2011.  These monies will be divided equally among the houses to defray veterans’ family costs.  Ladies and gentlemen – I feel this is an ideal opportunity for the Riders to showcase our talents, while raising monies for veterans’ affairs and rehabilitation, one of the four pillars in our Constitution.  This challenge was unanimously approved by the Riders in attendance and I am hoping that you will come on board and help with this endeavor.   Please allocate funds from your Fun Runs, rallies, meetings, dinners, etc. to help us conquer our goal.  We have already raised approximately $4,000.00 since Sunday.  You can either send the monies to my attention at 1601 E Lamar Blvd, Suite #207, Arlington, Texas 76011 or to the Department of Texas, PO Box 140527, Austin, Texas 78714.  If you send it to Department, please insure that the monies are denoted for the Fischer House Rally and email me (bob_roberts100@yahoo.com) correspondence to that effect, so I can track and report our progress.  Again, I cannot stress the importance for the Riders for us to accomplish this goal and I hope you also see the importance.

 

The second big item that was approved by DEC was the Riders have received authorization to have our own standardized Constitution and By-Laws for the State of Texas.  Within the next couple of weeks, Larry Lawson, Sonny Starr and myself are working on a set and will be sending it out to each Rider chapter that we know of.  I would like for the Division or District Advisor to send me an email address, so we will know that everyone has gotten a copy of the proposed Constitution and By-Laws.  This is our first step so please read it.

 

I will close for now, but further information will be forthcoming.

 

Please ride safe!

Bob Roberts (Honcho)

American Legion

Rider Liaison

 

 

 

Effective Monday, August 2, 2010, all Legion Rider Back Patches must be ordered through the Department of Texas Adjutant Bill West. 

Department Contacts: http://www.txlegion.org/emails 

One-time filing relief allows tax-exempts to file Form 990 by Oct. 15 to save exempt status

IR 2010-87 (http://www.irs.gov/newsroom/article/0,,id=225959,00.html)

IRS has announced that under a one-time relief program small tax-exempt organizations that failed to file returns for 2007, 2008 and 2009 can avoid losing their tax-exempt status by filing a return by Oct. 15, 2010. Two types of relief are available: (1) a filing extension for the smallest organizations (eligible to file Form 990-N); and (2) a voluntary compliance program for small organizations (eligible to file Form 990-EZ).

Filing requirement for tax-exempts. Under Code Sec. 6033(a), most tax-exempt organizations, other than churches, must file with IRS an annual Form 990, Form 990-EZ (Short Form Return or Organization Exempt From Income Tax), or Form 990-PF (Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation), or submit a Form 990-N (Electronic Notification (e-Postcard)). For the 2009 tax year (returns filed in 2010), exempt organizations with gross receipts over $500,000 or total assets over $1.25 million are required to file Form 990 (rather than Form 990-EZ). Under the discretionary exemption in Code Sec. 6033(a)(3)(B), IRS provides that exempt organizations whose annual gross receipts aren't normally in excess of a specified amount file the simplified Form 990-N. Starting with the 2010 tax year, IRS will increase from $25,000 to $50,000 the filing threshold for organizations required to file Form 990-N.

Three year filing rule. Under the 2006 Pension Protection Act (PPA), a non-church exempt organization's failure to file Form 990 for three consecutive years will result in the revocation of the organization's exempt organization status under Code Sec. 501(a) on and after the date IRS has set for filing the third annual return or notice. (Code Sec. 6033(j)(1)) The PPA filing requirement has been in effect since the beginning of 2007, which makes 2009 the third consecutive year under the new law. Thus, absent a relief measure, any exempt organization that fails to file for 2007, 2008 and 2009 automatically loses its federal tax-exempt status.

Form 990-series information returns are due on the 15th day of the fifth month after an organization's fiscal year ends. For organizations using the calendar year as their fiscal year, May 15 is the deadline. Since May 15 fell on a Saturday, the deadline this year was Monday, May 17.

If an organization loses its exemption, it ordinarily must reapply with IRS to regain its tax-exempt status, and any income received between the revocation date and renewed exemption may be taxable.

One-time relief. In IR 2010-87, IRS announced that two types of relief are available for small tax-exempt organizations that would lose their exempt status under the three-year filing rule: (1) a filing extension for the smallest organizations required to file Form 990-N; and (2) a voluntary compliance program for small tax-exempt organizations eligible to file Form 990-EZ. IRS has provided details about the relief program on its website, along with Frequently Asked Questions (FAQs). The one-time filing relief program FAQs can be viewed on the IRS website at http://www.irs.gov/charities/article/0,,id=225954,00.html.

IRS advised that tax-exempt organizations eligible to file Form 990-N need only go to its website, supply the eight information items called for on the form, and electronically file it by October 15. That will bring them back into compliance.

Under the voluntary compliance program, IRS advises that tax-exempt organizations eligible to file Form 990-EZ must file their delinquent annual information returns by October 15 and pay a compliance fee. IRS says that the compliance fee is in lieu of taxes, penalties, and interest that otherwise would be incurred because of the failure to file. If the organization's gross receipts (as reported on the 2009 information return) are $100,000 or less, the compliance fee is $100; if they are $100,001 to $200,000, the fee is $200; and if they are $200,001 to $499,999, the fee is $500. The payment of the compliance fee doesn't affect the organization's liability for any taxes that would be imposed even if they had filed their returns, including but not limited to unrelated business income tax and employment taxes.

IRS cautions that this relief isn't available to larger organizations required to file Form 990 or to private foundations that file Form 990-PF.

List of noncompliant organizations. To further alert tax-exempt organization to the problem, IRS has also posted on its website the names and last-known addresses of at-risk organizations with return due dates between May 17 and Oct. 15, 2010 for which IRS has no record that the required returns have been filed for the past three years (see http://www.irs.gov/charities/article/0,,id=225889,00.html). IRS will keep this list on its website until Oct. 15, 2010. Organizations that have not filed their required returns by that date will have their tax-exempt status revoked. IRS will publish a list of these revoked organizations in early 2011.

IRS warns, however, that the list may be incomplete, and that certain organizations may be at risk even though their names don't appear. In addition, the list may include organizations that were required to file Form 990 or Form 990-PF and so aren't eligible for the relief program, as well as organizations whose filing dates have not yet occurred.

IRS advises that donors who contribute to at-risk organizations are protected until this final revocation list is published.

RIA Research References: For tax-exempt organization's annual return Form 990, see FTC 2d/FIN ¶ S-2801; United States Tax Reporter ¶ 60,334; TaxDesk ¶ 688,001.

 

MAIL TO WOUNDED SOLDIERS

 

Walter Reed Hospital is no longer accepting cards addressed to "any wounded warrior." However, the Red Cross is now accepting these cards. Please address your holiday cards to:

We Support You During Your Recovery!
c/o American Red Cross
P.O. Box 419
Savage, MD 20763-0419

Please be sure to affix adequate postage. Cards must be received no later than December 27. You might also consider expressing your appreciation to American service members by making a donation to one of the more than 300 nonprofit organizations dedicated to helping our troops and their families - see the DOD Community Relations web site at www.ourmilitary.mil.

Approximately 165 Legion Riders from several Posts and others Escort the Traveling Memorial Wall from Tyler to Ennis, Texas on 5-5-2010

1 representative from each Post present is represented in the above photos.

Arrival in Ennis

(Click on Thumbnails to see larger photos)