From 990 Due May 16th 2022

Many tax-exempt organizations must file information returns by May 16, 2022

Even though organizations like charities and foundations may be tax-exempt, the IRS still requires them to file certain information every year. For many of these exempt organizations, the deadline to file their 2021 information return is Monday, May 16, 2022.

Here are the forms they may need to file, depending on the size and type of organization:

  • 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 or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation
  • Form 990-N, Electronic Notice, e-Postcard, for Tax-Exempt Organizations Not Required to File Form 990 or Form 990-EZ
  • Form 990-T, Exempt Organization Business Income Tax Return
  • Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code

Mandatory electronic filing
Tax-exempt organizations must file their forms electronically. E-filing reduces processing time, making compliance with reporting requirements easier.

Here are a few things organizations should know about filing:

  • Organizations can e-file most returns through an IRS Authorized e-File Provider.
  • However, organizations filing Form 990-N must e-file through the Form 990-N, e-Postcard, page on IRS.gov.
  • The IRS will reject incomplete or incorrect returns. Organizations should check that they’re using the right return, have fully completed it and don’t have missing schedules.
  • The IRS has a series of pre-recorded online workshops for exempt organizations. For organizations filling out one of the Form 990 series, the Form 990 Overview Course may be helpful.

    Members: Don’t Forget to Vote on Proposed Bylaws Change

    At their 18 Feb 2022 meeting, the WSGS Board approved a change to the bylaws allowing all Board members, regardless of election status, to vote. The change must be approved by the WSGS membership to become official.

    Currently, the president, vice president, secretary, treasurer and past president are the only members allowed to vote on board matters, while appointed chairs of the standing committees (web master, blog master and Pioneer Certificate program) are expected to attend and participate in Board business, but not allowed to vote. After a discussion about the value of all those who participate on the Board, the Board voted unanimously to allow chairs of standing committees to vote.

    All WSGS members received an email with a link to vote on the bylaws change on 20 Mar 2022. If you are a member of WSGS and need a reminder email, please email Info@wasgs.org and put “Bylaws Link” in the Subject Line. Balloting will close at 11:59 p.m., 20 Apr 2022.

    The proposed change affects Articles V and VI:

    ARTICLE V. THE BOARD OF DIRECTORS

    Section 1. The Board of Directors shall consist of the elected officers, and the immediate past president and heads of the Standing Committees. The Board shall:

    1. Conduct the business of the Society, referring major decisions and unusual expenses to the membership for approval or ratification.
    2. Meet at least three (3) times a year, the dates and places to be determined by the Board members.
    3. Potential Board of Directors Conflicts of Interest shall be addressed annually.

    Section 2. Members of the Board are expected to attend all meetings, called by the President or three members of the board.

    Section 3. All elected Board Members shall be current members of the Society.

    Section 4. Notice of all board meetings shall be given to each member not fewer than five (5) days prior to the meeting.

    ARTICLE VI. STANDING COMMITTEES AND APPOINTED POSITIONS

    Section 1. The Standing Committees will be: Web master, Blog master, and Pioneer Certificate.

    Section 2. The heads of Standing Committees or other Appointed Positions are expected to attend meetings of the Board of Directors and contribute to the deliberations, but are non-voting members of the Board.

    How to Post Your Meetings & Events on the WSGS Blog and Website

    Do you want to broadcast information about your local society, workshop, genealogical tip, or a research query? Just send it to the WSGS Blog and WSGS Meetings and Events! You can reach hundreds of genealogists from around the state. Just email a Word document, text file, PDF or graphic to WSGSBlog@wasgs.org and WSGSWebManager@wasgs.org and we’ll do the rest!

    We’re always looking to publicize local events and workshops, feature stories, updates from your society, and other genealogical information that might be of interest to our many subscribers and viewers.

    We hope to hear from you soon! And don’t forget to encourage your Society members to subscribe to the Blog for the most up-to-date information from around the state.

    You may manage your subscription options from your profile.

    Washington State New Non Profit Law FREE Training for Membership Non Profits

    Local genealogical societies that have bylaws and/or a board of directors (most of us!) should consider attending this webinar explaining the new “Washington Nonprofit Corporation Act.” The act was passed by the Legislature in 2021, modernizing the nonprofit statutes for the first time in 50 years. Sign up for this FREE webinar (08 Feb 2022, 12:00 p.m. – 1:30 p.m.) to find out what has changed and what you need to know. This webinar is hosted by Washington Nonprofits, in partnership with the Secretary of State.   To register: Click here:

    I am already registered for that training session.

    You will receive an email with all the information to watch this webinar on February 8, 2022

    Later in February is another training that looks interesting. But right now it says it is NOT free.

         Washington’s New Nonprofit Corporation Act: How does it affect you? – February 24, 2022, hosted by our partner 501 Commons

    Dear WSGS Members

    Dear WSGS Members,

    We are off to a New Year and a change in leadership. It has been my honor to have served as your president for the past 6 years, but it is well past time for me to move on. Hopefully now I will have time to work on my own genealogy!

    Kathy Sizer has been elected as your new President for 2022/2023. Please wish her well and offer any support you can. Especially now as she deals with the unexpected passing of her husband. My hope is that we can all continue to work on supporting each other as societies. We all have something to offer each other and our communities. Communication and support go a long way!

    I wish to thank all of you who worked so hard over the past few years to keep WSGS viable and a continued presence in this ever-changing world we live in today. All Societies depend on our volunteers. WSGS is blessed to have some very dedicated ones. They kept us going when the going was tough. I am forever in your gratitude, amazed at your many talents and humbled by your dedication. To all of our members, thank you for continuing your support and financial contributions. You help us keep our presence in the genealogical community.

    Sincerely,

    Virginia “Ginny” Majewski, Past President, WSGS

    Non Profit Annual Report

    Well the new Non Profit law changed the annual report we do to the secretary of state and doubled the fee also. Question #8 asks if you are a Public Benefit Corporation??? So what is a Public Benefit Corporation??

    So if you are a 501 (c)(3) or have applied to be a 501(c)(3) you are a Public Benefit Corporation!!

    Question #9 asks is the Nonprofit Corporation a Charitable Nonprofit, (see definition #5 below).

    This is page 1 of FIVE pages of definitions!!

    Question #10 Asks Does the Nonprofit Corporation meet exemptions of reporting as outlined below??

    So be sure to have your annual meeting!!

    1099 NEC Form?

    Will you be required to file a 1099 form with the IRS by January 31? Did your society pay more than $600 during 2021 to any one person for labor or for speaking at a seminar? Did you get a new roof on your library? Pay a plumber, electrician or other workers for repairs or work in or around your library? The amount you paid can include materials but must include some labor. So you paid a plumber to replace a toilet and the total bill was $650 for his labor and the toilet, you need to send him a 1099 NEC form. If you just got materials and then volunteers put them in no 1099 is required.

    Did you pay any speaker more than $600 you need to send the speaker a 1099 NEC form.

    What information do you need for the 1099 NEC form? You need the name and address and social security number of the person that provided the labor or spoke at your society. How do you get that information? The IRS provides a form W9 which you send the person and they fill in the Name, Address and Social Security number they want to be used on the 1099 form. What happens if they refuse to give you their social security number? Don’t pay them till you get it. You also need the amount you paid that person, but your treasurer should have that. Where can you get the 1099 NEC forms? Office Depot has them here where I live, and probably other office supply places might have them. You can order them online also. You will also need a 1096 form which is just like a cover form for the IRS, it has your society name and address and a total of the 1099s. The IRS requires a special red ink for the copy that goes to the IRS, but the other copies are black ink. You send the red copies to the IRS by January 31 and a black copy to the speaker or laborer also by January 31,

    Most Read Posts of 2021

    Well another year gone. I have listed the top ten most read posts from 2021. Number one does not surprise me as many Washington genealogical societies were using the Easy Net Site. Number two has amazed me every year since 2015, and it pops up every so often as a weekly top ten most read post. I am glad to see Scribe and Roots Tech are on the list. Small Town Newspapers and Donation Land Claims are good posts. Cindi is always a top draw so not surprised she made the top ten. The Wenatchee seminar on the Central Regional Branch Archives was the only genealogical society monthly meeting to make the top ten. I was also glad the post I did on the IRS Form 990-n made the top ten as that form is very important to make sure your society keeps the non profit status it worked so hard to get.

    1. https://wasgs.org/blog/2020/12/15/please-read-if-your-society-uses-an-easy-net-site/
    2. https://wasgs.org/blog/2015/06/04/university-of-washington-genealogy-class/
    3. https://wasgs.org/blog/category/2021-seminars-conferences/
    4. https://wasgs.org/blog/2021/06/23/scribe/
    5. https://wasgs.org/blog/2021/02/16/the-road-to-roots-tech/
    6. https://wasgs.org/blog/2021/02/17/seattle-genealogical-society-tip-of-the-week-small-town-newspapers/
    7. https://wasgs.org/blog/2021/08/02/historic-washington-donation-land-claims-at-gfo/
    8. https://wasgs.org/blog/2021/09/21/heritage-quest-research-library-presents-cindi-ingle/
    9. https://wasgs.org/blog/2021/08/04/wenatchee-area-genealogical-society-central-regional-branch-archives/
    10. https://wasgs.org/blog/2021/02/24/form-990-n/

    Don’t Forget to Vote for WSGS Officers

    WSGS members are encouraged to cast their ballot for President and Secretary by 11:59 p.m., 24 Dec 2021. An email with the SurveyMonkey link was sent on 16 Dec. to your email of record. If you did not receive the email, please email Info@wasgs.org.

    Even though Kathy Sizer and Roxanne Lowe are running unopposed (President and Secretary respectively), we view your vote as a vote of support for WSGS. There is also an opportunity in the ballot to make suggestions or ideas to support the society. We are reading every comment.

    If you want to know more about Kathy or Roxanne, read this blog post.

    WSGS President & Secretary Nominee Statements

    Kathleen “Kathy” Weddle Sizer of Granger has been nominated to serve as WSGS President. To learn more about Kathy, click here.

    Additionally, Roxanne Ferbrache Lowe of McCleary has been nominated as Secretary. To learn more about Roxanne, click here. The term of offices is 01 Jan 2022 through 31 Dec 2023.

    Online voting for the slate will begin 17 Dec 2021 and run through 24 Dec. All WSGS members will receive an email with a SurveyMonkey link to their anonymous ballot. Members are asked to vote for each position. Write-in nominations are allowed.

    Kathy’s statement:

    Through the years it has been harder and harder to fill board positions.  Many enjoy the benefits of organizations and clubs but few find the time to run for office.  I am running for President to fill a need; I enjoy being the “play crew” and not the “actor” but see the need.

    Washington State Genealogical Society has been a driving force for many years and can be for many more.  Our focus has gone from helping form societies and hosting seminars with noteworthy speakers to being a clearinghouse promoting our many great societies here in our state and helping them to advertise their seminars, workshops and meetings.  I and others have attended events other societies have put on over the years due to the fact that WSGS has promoted these events for the local societies.  I wish to see this continue as each society has something to offer all of us and WSGS has made it easy for me as well as you to find events and attend those that will benefit genealogical research.

    WSGS not only promotes local societies but has financially helped local societies through various grants and one-time gifts through the dues our loyal members have paid.  Thank you members!

    WSGS is embarking on updating the Pioneer Files for Washington State, an ambitious project but a boon for those with early families to our state.  Let’s keep Washington State Genealogical Society relevant!

    Roxanne’s statement:

    I am a proud member of the Washington State Genealogical Society. Although the last few years have seen many changes and a few up’s and down’s, I believe the society is still relevant and supportive of local societies around the state.

    We know the way we do business is changing. I will always be a strong advocate of local societies, but see a valuable role for a statewide umbrella, providing financial support, special programs, advocacy, recognition and/or communication.

    Every organization is only as strong as its leadership and members. WSGS is listening to you, whether you’re in a local society or not. We want to support you in ways that are value-added to you.

    I appreciate your support in being elected Secretary of the Washington State Genealogical Society.