501c3 Advance Ruling Failed to File 8734 Before Phased Out

North Carolina

Big mess...too much turnover and burnout in the organization of the group and until last month, everyone assumed the group was a 501c3. Organizational changes have been made and the group is now in a position to clean up and tackle this.

Details:

• Non-Profit Animal Welfare Group Formed 2001 - Adv Ruling thru end of year 2005
• Did not file 8734 after the 5-yr Adv Ruling (person who filed initial paperwork was gone so nobody knew about the requirement...no excuse, but it is the reality of the situation)
• Coded a Private Foundation on IRS site
• Have been filing 990EZ yearly (below min for 990) versus 990PF
• Have met the criteria for 501c3 status (and have paperwork to show this), but have not met the filing requirements and have been operating as a 501c3 since expiration of group's Adv Ruling

Questions:
My understanding is that the filing of Form 8734 is no longer required as of 1998. Since the 8734 is no longer required, any recommendations for the starting point for getting this "fixed" without the group falling apart? Is there any hope for leniency and retroactive classification if correct paperwork filed?

Thank you and please let me know if any other info is required to provide an answer.What is the name of your state (only U.S. law)?

nc-volunteer said:

Questions:
My understanding is that the filing of Form 8734 is no longer required as of 1998. Since the 8734 is no longer required, any recommendations for the starting point for getting this "fixed" without the group falling apart?

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Your understanding is wrong. Took me 5 seconds to find this on the IRS website;

New regulations eliminate the advance ruling process, under which a section 501(c)(3) organization was required to file Form 8734 to establish that it had been a publicly supported charity during its first five tax years. The new rules apply to organizations with advance rulings expiring on or after June 9, 2008.

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nc-volunteer said:

Is there any hope for leniency and retroactive classification if correct paperwork filed?

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Have you asked the organisation accountant? Have you asked any accountant? Have you asked the IRS? Have you asked the organisation legal counsel? Have you asked any attorney?

asiny said:

Have you asked the organisation accountant? Have you asked any accountant? Have you asked the IRS? Have you asked the organisation legal counsel? Have you asked any attorney?

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Most organizations like this have neither an accountant nor an attorney and can't afford them.

Looking for helpful information.

I apologize to anyone else reading this post for the tone of my response to below.

Your understanding is wrong. Took me 5 seconds to find this on the IRS website;

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My understanding is correct. When the group failed to file, the Advance Ruling was STILL a requirement so applies in this case. Do you want a cookie for finding the info I already had?

Have you asked the organisation accountant? Have you asked any accountant? Have you asked the IRS? Have you asked the organisation legal counsel? Have you asked any attorney?

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I wouldn't be on here if I had asked all of the above. As a non-profit there is not an abundance of dispensable money to allow for consulting with that many professionals. I am just trying to get a little "advice" which might help avoid unnecessary steps. No need to reply to this post as you are not in the least bit helpful...I don't have any need for useless information.