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UNIT REPORT TO IRS

Please read the attached letter from the BSA's Finance Support Division regarding a Scout units possible requirement and responsibility to file certain reports to the Internal Revenue Service.  Click on the link to download the actual letter.  Text appears below:

Date:  March 28, 2008

To:  BSA Units
From:  Finance Support Division
Re:  Local BSA Unit Federal Reporting Requirement Regarding IRS Form 990-N

As you may know, the IRS has introduced a new, abbreviated filing for small tax-exempt organizations with annual gross receipts of less than $25,000:  Form 990-N. The Boy Scouts of America national office has received questions about whether this new filing applies to Cub Scout packs, Boy Scout troops, Venturing crews, and other units, and has consulted the IRS and outside counsel about it.

In their opinion, most Scout units do not have to file the new Form 990-N. Your unit filing requirements will likely remain unchanged from last year. For most units, no filing is required.

The only exception is for the very small number of units that have filed for separate federal tax-exempt status under Section 501(c)(3) of the Internal Revenue Code. Thsoe units must file either Form 990-N (if their annual gross receipts were less than $25,000) or the more detailed Form 990 or 990 EZ (if annual gross receipts were $25,000 or more). These forms may be found at www.irs.gov.

We continue to strongly discourage units from filing for their own, separate federal 501(c)(3) tax-exempt status with the IRS. These units receive little or not benefit in return for the increased cost, compliance, and complexities of receiving and maintaining their status as stand-alone, incorporated entities.

For questions, please contact your local council or the BSA's Finance Support Divison at www.fsdinfo@netbsa.org.

For further explanation for units that are required file are click on this link.

 

Santa Barbara Service Center

Main Administrative Office
4000 Modoc Road
Santa Barbara, CA 93110
Office: (805) 967-0105
Fax: (805) 967-5094
Hours: Monday – Friday 10:00 am – 12:00 Noon, 1:30 pm – 4:00 pm.  

Closed Saturday & Sunday

San Luis Obispo Service Center

712 Fiero Ln. #29
San Luis Obispo, CA 93401

(805) 439-2885
(805) 439-2885

Tuesday 7:00 am – 3:00 pm

Wednesday 11:00 am – 7:00 pm

Thursday 11:00 am – 7:00 pm

Friday 9:00 am – 5:00 pm

Saturday 11:00 am – 5:00 pm

Sunday, Monday – Closed

 

    Santa Barbara Service Center

Main Administrative Office

4000 Modoc Road

Santa Barbara, CA 93110

Office: (805) 967-0105

Fax: (805) 967-5094

Hours: 10:00 am – 5:00 pm

Monday thru Friday

– Curbside pickup or ship only –

 

Closed Saturday & Sunday

PLEASE CONTACT COUNCIL HEADQUARTERS FOR MORE INFORMATION.

San Luis Obispo Service Centero COVID-19

712 Fiero Ln. #29
San Luis Obispo, CA 93401
Office: (805) 439-2885

Temporarily closed due to COVID-19