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Showing results for tags 'form 990'.
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I could have sworn I'd seen something about this on one of these boards recently, but the search function is not finding it. Governmental VEBA gets a ruling that it is exempt under 501©(9). It then proceeds, for reasons best known to itself, to file Forms 990. (Rev. Proc. 95-48 says a governmental plan does not have to file Forms 990.) At a certain point, plan then fails to file Forms 990 for a couple of years. IRS automatically revokes 501©(9) status. When plan complains, IRS says that because status has been revoked, plan needs to file for reinstatement and to request a retroactive reinstatement for reasonable cause and, at the same time, refile for the exemption status. Given that the plan was never required to file Forms 990 in the first place, is there some way of getting an automatic revocation revoked? Just to add to the complications, plan in fact filed a new Form 1024 back in March. Two weeks after the filing, plan got a notice saying IRS would be back to them with any questions within 90 days. IRS has not gotten back to them. All calls to the IRS (before the shutdown) resulted in 60-90 minute waits, after which the plan just gave up. Does anyone have the number of an actual human one can contact (once the shutdown is over) to determine the status of a Form 1024?
