Chapters
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Attendees at the 72nd ACI Chapter Roundtable, Charleston, SC, November 29 - 30, 2007, front row, left to right: Gene Hightower, Alabama Chapter; ACI Executive Vice President William Tolley; ACI Vice President Luis Garcia; John Uhl, Louisiana Chapter; Dawn Miller, Chair, ACI Chapter Activities Committee, Las Vegas Chapter; John Conn, ACI Manager, Certification Operations; Thomas Adams, ACI Manager, Chapter & Student Activities; David Darwin, ACI President; middle row: Kenny Johnson, Carolinas Chapter; Jeremy Betts, National Capital Chapter; John Glumb, ACI Managing Director, Systems, Services, and Chapters; Frank Lennox, Georgia Chapter; James Kapesis, Louisiana Chapter; back row: Michael Hernandez, South Florida Chapter; Joe Garza, Missouri Chapter; Phil Schlossnagle, Florida Suncoast Chapter; Wayne Wilson, Georgia Chapter; David Barnes, Missouri Chapter; Steve Ackerman, Carolinas Chapter; Jack Kowalski, Virginia Chapter; and Steve Hahn, Carolinas Chapter. |
CI chapters are formed to further the objective of ACI by bringing together the various individuals and groups in the local area who are interested in concrete for the purpose of discussing and disseminating technical information. Contact us if you would like additional information on how to become involved with an existing chapter or to form a new ACI chapter.
Important Announcement for U.S. Chapters!
New IRS Rules Announced
Beginning in 2008, small tax-exempt organizations that previously were not required to file returns may be required to file an annual electronic notice, Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations not Required To File Form 990 or 990-EZ. This filing requirement applies to tax periods beginning after December 31, 2006.
Small tax-exempt organizations, whose gross receipts are normally $25,000 or less, are not required to file Form 990, Return of Organization Exempt from Income Tax, or Form 990-EZ, Short Form Return of Organization Exempt from Income Tax. With the enactment of the Pension Protection Act of 2006 (PPA), these small tax-exempt organizations will now be required to electronically file Form 990-N, also known as the e-Postcard, with the IRS annually. Exceptions to this requirement include organizations that are included in a group return, private foundations required to file Form 990-PF, and Section 509(a)(3) supporting organizations required to file Form 990 or Form 990-EZ.
The IRS will mail educational letters starting in July 2007 notifying small tax-exempt organizations that they may be required to file the e-Postcard. The IRS is developing an electronic filing system (there will be no paper form) for the e-Postcard and will publicize filing procedures when the system is completed and ready for use.
The PPA requires the IRS to revoke the tax-exempt status of any organization that fails to meet its annual filing requirement for 3 consecutive years. Therefore, organizations that do not file the e-Postcard (Form 990-N), or an information return Form 990 or 990-EZ for 3 consecutive years, will have their tax-exempt status revoked as of the filing due date of the third year.
If you would like additional information about this new filing requirement, including notification when the filing system is ready, or information about other new developments, subscribe to Exempt Organization's EO Update, a regular e-mail newsletter that highlights new information posted on the Charities pages of irs.gov. A Frequently Asked Question feature for the 990 N requirements can be found here.