Index of
Forms and Resources
SPE Materials | SPE
Rebates | IRS Instructions |
| SPE
Materials |
U.S. Groups
US
Treasurer Guidelines
SPE
Annual Financial Report
|
Non U.S. Groups
Non-US
Treasurer Guidelines
SPE
Annual Financial Report |
| SPE Rebates (For U.S. and Non U.S. Sections/Divisions) |
SPE
Rebate Policy adopted
May 2005
|
Rebate
Calculations for the 2010 Calendar Year
— Section
Payout Summary (pending calculation in January 2010)
— Division
Payout Summary (pending calculation in January 2010)
|
| Rebate Compliance Report for 2010 |
— Section Compliance Report
— Division
Compliance Report |
| Eligibility
to receive rebates |
| Eligible
Units: Each Section, Section-in-Formation,
Division, and Division-in-Formation
that has not been placed in Abandoned
status shall be eligible to receive
a rebate. A rebate to a Section-in-Formation
or Division-in-Formation shall be for
a period of no more than two years. |
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|
| Performance
Requirements: To receive a rebate,
an Eligible Unit, as defined above,
must complete the following steps by
December 31 of the preceding year: |
| |
|
| |
Government
Paperwork: File with SPE Headquarters
any paperwork required by the government
of the headquarters location of the
Section or Division. For those Units
headquartered in the United States,
this shall consist of IRS form 990 or
990EZ. |
| |
|
| |
Board
of Directors: Elect, and record
with SPE Headquarters, a Board of Directors
including at least a:
– President
or Chair
– President or Chair
Elect
– Secretary
–
Treasurer
– Councilor
– Technical Programming Chair
– Membership Chair |
| |
|
| |
Council
Participation: The Operating
Unit must be represented by Councilor
or proxy at two of the four annual Council
meetings |
| |
|
| |
Communication:
The Operating Unit must communicate
with its members at least 3 times per
year, either electronically or via hard
copy |
| |
|
| |
Goals
and Plans:
The Operating Unit must file with SPE
Headquarters an annual set of goals
and plans. The plans shall explicitly
include plans for regular technical
meetings |
| |
– Those
Eligible Units that complete the required
steps by March 31 shall receive rebates
for the next three quarters |
| |
– Those
Eligible Units that complete the required
steps by June 30 shall receive rebates
for the final two quarters |
| |
– Those
Eligible Units that complete the required
steps by September 30 shall receive
the final quarter’s rebate payment
|
| |
|
|
| IRS
Instructions (For U.S. Groups Only) |
Close attention to the IRS
filing date is important. Penalties of thousands
of dollars, in addition to a $20.00 per
day late filing fee, can incur and these
penalties are being administered.
Since the proper completion of the IRS
990/990EZ and Schedule A can often be a
rather complicated process, your Board of
Directors should consider the merit of attaining
professional assistance in filling out these
forms. In many cases it is money well spent.
|
| Learn what has changed |
For the first time in 30 years, the IRS has made major changes to filing requirements for 501(c)(3) organizations. Please begin by reading these two documents from the IRS:
|
| Select your IRS filing category |
For the July 1, 2008 – June 30, 2009 tax year (due to IRS November 15, 2009) the following are required:
If your gross receipts are normally ≤ $25,000
If your gross receipts > $25,000 and < $ 1 million, and Total assets < $2.5 million
If your gross receipts ≥ $1 million, or Total assets ≥ $2.5 million
|
| Learn how to complete the forms |
- Review a virtual workshop to help Treasurers plan for and complete the required documentation: http://www.stayexempt.org/course4purple/index.html.
- Review mini-courses to help with specific parts of the 990 form
- Preparing to File the New Form 990: An overview of the changes to the form, and tips on getting ready to file it.
- The Redesigned Form 990 - Part I: General instructions for completing the form and walk through of the heading and financial sections.
- The Redesigned Form 990 - Part II: Walk through of the accomplishments, compliance, and compensation sections.
- The Redesigned Form 990 - Part III: Walk through of the governance, management, disclosure, and summary sections; the checklist of required schedules; and Schedule A.
- The Redesigned Form 990 - Part IV: Walk through of Schedules C, F, G, I, M, and R.
|
| Where to go for help |
Contact the IRS if you need assistance with any part of the form.
|
| Where to file completed forms |
- By mail
- Internal Revenue Service Center
Ogden, UT 84201-0027
|
