One-Time Filing Relief Program for Small Tax-Exempt Organizations: Voluntary Compliance Program Procedures |
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The filing relief program formerly discussed on this page has expired.
See Automatic Revocation for information about what happens if an exempt organization does not file annually for three consecutive years.
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What do we have to do to participate in the Voluntary Compliance Program?
To participate in the Voluntary Compliance Program, an organization must:
- File complete (all required schedules and attachments) paper Forms 990-EZ or, at your option, Forms 990 for its 2007, 2008 and 2009 tax years by the extended due date of October 15, 2010;
- Submit a signed checklist agreeing to the terms of the voluntary compliance program; and
- Submit a check to the "U.S. Treasury" for the correct compliance fee.
If any of the three required information returns are incomplete, the checklist is not signed or missing, or if the compliance fee check is not for the correct amount, your organization’s request to participate in the voluntary compliance program will be rejected and your organization may be automatically revoked.
An organization should mail the returns, checklist, and payment, in a single envelope to the address below and write the following on the top of each form submitted and on the envelope: Filing Relief VCP
Internal Revenue Service
M/S 1114
PO Box 12610
Ogden, UT 84412
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Page Last Reviewed or Updated: July 01, 2011