Index of
Forms and Resources
SPE Materials | SPE
Rebates | IRS Instructions
| IRS Filing Categories |
Fast Facts |
| SPE
Materials |
U.S. Groups
US
Treasurer Guidelines
SPE
Annual Financial Report
|
Non U.S. Groups
Non-US
Treasurer Guidelines
SPE
Annual Financial Report |
| SPE Rebates (For U.S. and Non U.S. Sections/Divisions) |
SPE
Rebate Policy adopted
May 2005
|
Rebate
Calculations for the 2008 Calendar Year
— Section
Payout Summary
— Division
Payout Summary
|
| Eligibility
to receive rebates |
| Eligible
Units: Each Section, Section-in-Formation,
Division, and Division-in-Formation
that has not been placed in Abandoned
status shall be eligible to receive
a rebate. A rebate to a Section-in-Formation
or Division-in-Formation shall be for
a period of no more than two years.
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| Performance
Requirements: To receive a rebate,
an Eligible Unit, as defined above,
must complete the following steps by
December 31 of the preceding year: |
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Government
Paperwork: File with SPE Headquarters
any paperwork required by the government
of the headquarters location of the
Section or Division. For those Units
headquartered in the United States,
this shall consist of IRS form 990 or
990EZ. |
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Board
of Directors: Elect, and record
with SPE Headquarters, a Board of Directors
including at least a:
– President
or Chair
– President or Chair
Elect
– Secretary
–
Treasurer
– Councilor
– Technical Programming Chair
– Membership Chair |
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Council
Participation: The Operating
Unit must be represented by Councilor
or proxy at two of the four annual Council
meetings |
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Communication:
The Operating Unit must communicate
with its members at least 3 times per
year, either electronically or via hard
copy |
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Goals
and Plans:
The Operating Unit must file with SPE
Headquarters an annual set of goals
and plans. The plans shall explicitly
include plans for regular technical
meetings |
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– Those
Eligible Units that complete the required
steps by March 31 shall receive rebates
for the next three quarters |
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– Those
Eligible Units that complete the required
steps by June 30 shall receive rebates
for the final two quarters |
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– Those
Eligible Units that complete the required
steps by September 30 shall receive
the final quarter’s rebate payment
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| IRS
Instructions (For U.S. Groups Only) |
Close attention to the IRS
filing date is important. Penalties of thousands
of dollars, in addition to a $20.00 per
day late filing fee, can incur and these
penalties are being administered.
Since the proper completion of the IRS
990/990EZ and Schedule A can often be a
rather complicated process, your Board of
Directors should consider the merit of attaining
professional assistance in filling out these
forms. In many cases it is money well spent.
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| IRS
Filing Categories (For U.S. Groups Only) |
If
your gross income is less than $25,000
New for 2008:
All 501(c)(3) organizations are
are required to file with the IRS. Sections
and Divisions that have not previously filed
with the IRS must, at minimum, submit an
online
statement of of activity by the November
15 deadline.
If your Section/Division has previously
filed with the IRS using the 990 EZ it is
recommended that you continue using the
standard 990 EZ and Schedule A format.
If your gross
income is over $25,000 but under $100,000
and your total assets are under $250,000.
If your gross
income is over $100,000 OR your total assets
are over $250,000.
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Frequently Asked
Questions / Filing Resources — Documentation
Provided by the IRS (For U.S. Groups Only) |
IRS Mailing Address
Internal Revenue Service
Ogden, UT 84201-0027
501(c)(3)
Pamphlet from the IRS
Compliance Guide for 501(c)(3) Tax-Exempt
Organizations. This brochure reviews
1) Why keep records?
2) What records should be kept?
3) How long should you keep records?
4) What federal tax reports and returns
must be filed?
5) What disclosures must a 501(c)(3) organization
make?
e-Filing
The IRS has designed a new electronic filing
process for Form 990 / 990EZ under the IRS
e-file program, which began in February,
2004. The National Association of State
Charity Officials (NASCO) has partnered
with the IRS to ensure that state requirements
are considered. Currently, thirty-seven
states/local governments accept Form 990/990EZ
to satisfy their filing or registration
requirements. For more details, visit
the IRS web site.
IRS
Frequently Asked Questions
If you don't find the answer to your general
tax question through the FAQ site, also
check Tax
Topics and Tax
Trails. If you still don't find the
answer to your question, please call the
IRS toll-free business tax assistance line
at (800) 829-4933.
Common Errors Made by Exempt Organizations
Filing
Tips for Form 990-EZ
Filing
Tips for Form 990
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