disappoint Huntley and Woodstock officials.
The village is 709 people short of becoming a Home Rule municipality, while the county seat missed by 230.
Click on the following for more details: McHenry County Blog | Huntley Misses Home Rule Status by 709 People, Woodstock by 230
This article is from the California State Grange but it applies to all granges and other non-profits.
by Inger Bevans, Executive Committee
The IRS will be revoking the tax exemption of thousands of non-profit organizations on October 16, 2010. The Pension Protection Act of 2006 requires the IRS to revoke the exemptions of those nonprofits that have not filed for three consecutive years, beginning with tax year 2007. This list is currently on the IRS website and includes over 35,000 organizations in California alone, including 92 Granges! Is your Grange subject to losing its exemption?
If your annual gross receipts were $25,000 or less, you needed to file a form 990-N for the years 2007-2009. If your average gross receipts were over $25,000 you must have filed Form 990-EZ or a full 990. The IRS has issued guidance for relief to these small organizations. Forms may be filed no later than October 15, 2010 to obtain relief. The 990-N for 2009 must be filed electronically.
For back years you must file a 990-EZ (for 2007 or 2008) with the notation “Filed in lieu of Form 990-N” printed on top of the first page. Instructions are at the IRS website (http://www.irs.gov).
For organizations that needed to file 990-EZ (because of more than $25,000 in gross receipts) they will need to complete these back years returns and attach a Voluntary Compliance Program Checklist and pay a fee. This is also on the IRS website. There is no relief for organizations that were required to file other than a 990-N or a 990-EZ return.
For more information on forms and required headings, contact Inger Bevans at (831) 449-4021 or the California State Grange office. Our Group Exemption number is 1160 and legal name is “Grange Patrons of Husbandry” with your Grange name as the DBA.
In general, what public disclosure requirements apply to tax-exempt organizations?
In general, exempt organizations must make available for public inspection certain annual returns and applications for exemption, and must provide copies of such returns and applications to individuals who request them. Copies usually must be provided immediately in the case of in-person requests, and within 30 days in the case of written requests. The tax-exempt organization may charge a reasonable copying fee plus actual postage, if any. The IRS must also make this same information available to the general public.
Page Last Reviewed or Updated: October 29, 2010 from: http://www.irs.gov/charities/article/0,,id=139231,00.html
What tax documents must an exempt organization make available for public inspection and copying?
An exempt organization must make available for public inspection its exemption application. An exemption application includes the Form 1023 (for organizations recognized as exempt under § 501(c)(3)), Form 1024 (for organizations recognized as exempt under most other paragraphs of § 501(c)), or the letter submitted under the paragraphs for which no form is prescribed, together with supporting documents and any letter or document issued by the IRS concerning the application. A political organization exempt from taxation under § 527(a) must make available for public inspection and copying its notice of status, Form 8871.
In addition, an exempt organization must make available for public inspection and copying its annual return. Such returns include Form 990 , Return of Organization Exempt From Income Tax, Form 990-EZ , Short Form Return of Organization Exempt From Income Tax, Form 990-PF, Return of Private Foundation, Form 990-BL , Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons, and the Form 1065 , U.S. Partnership Return of Income.
An organization exempt under § 501(c)(3) must make available for public inspection and copying any Form 990-T, Exempt Organization Business Income Tax Return, filed after August 17, 2006. Returns must be available for a three-year period beginning with the due date of the return (including any extension of time for filing). For this purpose, the return includes any schedules, attachments, or supporting documents that relate to the imposition of tax on the unrelated business income of the charity. See Public Inspection and Disclosure of Form 990-T for more information.
An exempt organization is not required to disclose Schedule K-1 of Form 1065 or Schedule A of Form 990-BL. With the exception of private foundations, an exempt organization is not required to disclose the name and address of any contributor to the organization.
A political organization exempt from taxation under § 527(a) must make available for inspection and copying its report of contributions and expenditures on Form 8872, Political Organization Report of Contributions and Expenditures. However, such organization is not required to make available its return on Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations.
Page Last Reviewed or Updated: June 14, 2010 from: http://www.irs.gov/charities/article/0,,id=135008,00.html
What does the IRS consider to be a reasonable charge for copying costs?
A tax-exempt organization may charge a reasonable fee for providing copies, which is generally defined as the amount charged by the IRS for providing copies. Under regulations issued in July 2004, the IRS may not charge more for copies than the fees listed in the Freedom of Information Act (FOIA) fee schedule. In addition, although the FOIA fee schedule directs the IRS to provide the first 100 pages free, the regulations allow the exempt organization to charge a fee for all copies. For non-commercial requesters, the FOIA schedule currently provides a charge of $.20 per page.
An organization may require payment before it provides copies, but must advise requesters of the total cost of the copies requested if adequate payment is not included with the request. The organization may also charge the actual postage costs
it incurred to mail copies to the requester.
Page Last Reviewed or Updated: October 29, 2010 from: http://www.irs.gov/charities/article/0,,id=135014,00.html
What are the penalties for failure to comply with the disclosure requirements, and who must pay them?
Responsible persons of a tax-exempt organization who fail to provide the documents as required may be subject to a penalty of $20 per day for as long as the failure continues. There is a maximum penalty of $10,000 for each failure to provide a copy of an annual information return. There is no maximum penalty for the failure to provide a copy of an exemption application.
Page Last Reviewed or Updated: October 29, 2010 from: http://www.irs.gov/charities/article/0,,id=135028,00.html
conflicting picture for the City of DeKalb.
City has a population of 43,862, while this number is a 4844 (11%) increase since 2000 , it is 4% drop since the most recent special census (45,627).16,436 housing units within the city limits of which 15386 are occupied. This leaves 1050 or about 6.4% of the city’s housing stock vacant.
The City of Genoa has seen a 19.5% population increase, but like Cortland have significant numbers of vacancies at about 8%.
Click on the following for more details: 2010 census: Vacant properties on the rise
Dupre was bishop of the Roman Catholic Diocese of Springfield until 2004 when he retired overnight and fled to a Maryland treatment center for priests amid molestation allegations. Two men later sued him for sexually abusing them during the 1970s while they were teens and Dupre was a parish priest. The prelate eventually settled out of court with his accusers for an undisclosed sum.
[April 2010] After stating his name and date of birth, Dupre pleaded the fifth in response to three hours of questions, Stobierski said. According to local Catholic officials, he has voluntarily retired from any public ministry.
However, Stobierski said Dupre wore his clerical collar throughout the interview. The lawyer opposed Jennings’ motion to keep the deposition under wraps, and said he was pleased with Josephson’s ruling.
Bishop Timothy A. McDonnell of Springfield acted appropriately in deciding to close or merge the parishes as legal units of the diocese, but not in converting the church buildings from religious to secular use. Supporters of the closed parishes suggested that perhaps they could continue to pray in the church buildings, but the buildings could be overseen by other existing parishes or directly by the diocese.
Click on the following for more details: Vatican halts closing of 3 Mass. parishes - The Boston Globe
Assembly Speaker Jeff Fitzgerald (R-Horicon) said he had asked Walker for those civil service changes at the request of GOP lawmakers in his house. He said the civil service protections being sought for the bill included protections for working conditions and employees who have a grievance with how a supervisor has treated them.
spokesman for Senate Majority Leader Scott Fitzgerald (R-Juneau), confirmed that GOP senators were meeting in an undisclosed location outside the Capitol Wednesday but said he did not know what was being discussed.
Sen. Dan Kapanke (R-La Crosse) said he had driven back to his home city Tuesday night to attend a large rally of teachers concerned about the bill. Kapanke also said Republican lawmakers were talking about different elements of the bill, although he wasn't specific.
Assembly and Senate could take up the bill, and they are expected to do so as early as Thursday. Legislative leaders say they have the votes to pass the bill, though they have declined to say who will vote for it.
Click on the following for more details: Walker says his budget bill could change in response to GOP lawmakers - JSOnline
Union workers and supporters are once again packing the Capitol and the surrounding square. Madison schools had to be shut down Wednesday after too many teachers called in sick so they could demonstrate against the bill.
The groups of union members and students who spent the night in the rotunda with sleeping bags are joining up with fresh demonstrators and have restarted their chants in the rotunda of "kill the bill." More rallies are being planned for later in the day and extra law enforcement security also remains in place.
Walker said that he was "disappointed" with the action by the Madison teachers and that he appreciates that other public employees are showing up for work. He said he respects workers' right to demonstrate but that he is "not intimidated into thinking that that they're the only voices out there."
Shortly before Walker was to meet with reporters late Wednesday morning, demonstrators loudly chanted outside of his Capitol office. The media had to be let in for the news conference through a back entrance.
Democratic lawmakers continued to listen to testimony from the public through the night. They took a pause at 8:30 a.m. to move from one hearing room to another in the Capitol and were about to restart just before 9 a.m.
Rep. Donna Seidel (D-Wausau) said that the lawmakers still had to listen to more people who had signed up to speak yesterday and that now more people were signing up today. She said Democrats would keep listening as long as members of the public wanted to speak.
Click on the following for more details: Walker would consider bill changes but predicts passage despite union protests - JSOnline
Minneapolis-based Target announced Tuesday that it has leased 125,000 square feet at the former Carson Pirie Scott & Co. building at 1 S. State St. The store, slated to open in 2012, is kitty-corner to Sears' 10-year-old flagship
Click on the following for more details: Sears knows new State Street neighbor Target — too well | Consumer | Crain's Chicago Business
The bill is HB1402.
Under a new proposal you would first have to pass a drug test. Part of the Republican attempt to crack down on drug abuse during this legislative session is a bill requiring candidates for state Representative or state Senator to submit a drug test with their nominating papers.
Rep. Bill Mitchell, R-Forsyth, proposed the bill that would certify new members of the General Assembly to be drug-free. Under the bill, those failing the drug test would not be eligible to appear on the ballot.
Click on the following for more details: Drug tests for Illinois lawmakers up for debate
