Listing in Pub. 78


C

Colin Whipple

I am the treasurer of the Friends of the Library
organization where I live. About 20 years ago they applied
for and received 501(c)(3) status. We still have the exempt
status notice from the Internal Revenue Service.

For a number of years the organization was below the gross
income threshhold for filing Form 990. Apparently because
of that we are no longer listed in Publication 78, even
though we started again filing an annual 990 about 6 years
ago.

Because we are not listed in the Pub 78 an organization
which gives grants to charitable organization is refusing to
give us a grant.

Is there any way to get back in Pub 78 without resubmitting
a Form 1023?

Colin Whipple, CPA
Brea, California
 
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D

D. Stussy

Colin said:
I am the treasurer of the Friends of the Library
organization where I live. About 20 years ago they applied
for and received 501(c)(3) status. We still have the exempt
status notice from the Internal Revenue Service.

For a number of years the organization was below the gross
income threshhold for filing Form 990. Apparently because
of that we are no longer listed in Publication 78, even
though we started again filing an annual 990 about 6 years
ago.

Because we are not listed in the Pub 78 an organization
which gives grants to charitable organization is refusing to
give us a grant.

Is there any way to get back in Pub 78 without resubmitting
a Form 1023?
How about a form 8821 naming the grant giver as the
disclosed party - and the information that you want
disclosed is your organization's current non-profit status?

Note that listing isn't conclusive. I've seen a situation
where pub 78 lists an organization as 30%, but the
organization's letter from the IRS granting its non-profit
status said that it was a 50% organization. Errors and
omissions happen.
 
C

Colin Whipple

D. Stussy said:
Colin Whipple wrote:
How about a form 8821 naming the grant giver as the
disclosed party - and the information that you want
disclosed is your organization's current non-profit status?

Note that listing isn't conclusive. I've seen a situation
where pub 78 lists an organization as 30%, but the
organization's letter from the IRS granting its non-profit
status said that it was a 50% organization. Errors and
omissions happen.
I guess that has possibilities, if the representative of the
charitable organization were willing to expend the necessary
effort on her side after I send in the 8821. I doubt if she
would be.

Colin
 
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C

cballard

The 8821 is a workable solution here, but it really is
overkill here. Most grantmaking organizations I deal with
just require a copy of the determination letter granting the
tax exemption along with a signed statement that the
organization is still exempt under that determination
letter.

If the grantor is not willing to do the legwork, a simple
solution here might be to contact the exempt organizations
division of the IRS and ask for a "fresh" determination
letter to be issued. They will usually do this for free,
and you can usually have in hand within a week or two of the
phone call. The new letter will have a current date on it
and should be ample proof that you are exempt.

I agree with the previous poster about the reliability of
Pub 78. It is notorious both for missing organizations that
are exempt and also for including organizations that are no
longer exempt.
 

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