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DDT
05-24-2009, 11:29 AM
How's the IRS application for 501(c)3 going?

bwiese
05-24-2009, 4:41 PM
IRS had a few clarifying questions a few days ago, to which we responded.

These were not unusual questions for applicants, and we expect no roadblocks.

obeygiant
05-24-2009, 6:59 PM
If CGF is filing for 501(c)(3) is there any concern over the prohibitions against non-profits such as:

The Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations (http://www.irs.gov/charities/charitable/article/0,,id=163395,00.html)


Under the Internal Revenue Code, all section 501(c)(3) organizations are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office. Contributions to political campaign funds or public statements of position (verbal or written) made on behalf of the organization in favor of or in opposition to any candidate for public office clearly violate the prohibition against political campaign activity. Violating this prohibition may result in denial or revocation of tax-exempt status and the imposition of certain excise taxes.

or

Lobbying (http://www.irs.gov/charities/article/0,,id=163392,00.html)


In general, no organization may qualify for section 501(c)(3) status if a substantial part of its activities is attempting to influence legislation (commonly known as lobbying). A 501(c)(3) organization may engage in some lobbying, but too much lobbying activity risks loss of tax-exempt status.

Legislation includes action by Congress, any state legislature, any local council, or similar governing body, with respect to acts, bills, resolutions, or similar items (such as legislative confirmation of appointive office), or by the public in referendum, ballot initiative, constitutional amendment, or similar procedure. It does not include actions by executive, judicial, or administrative bodies.

An organization will be regarded as attempting to influence legislation if it contacts, or urges the public to contact, members or employees of a legislative body for the purpose of proposing, supporting, or opposing legislation, or if the organization advocates the adoption or rejection of legislation.

Organizations may, however, involve themselves in issues of public policy without the activity being considered as lobbying. For example, organizations may conduct educational meetings, prepare and distribute educational materials, or otherwise consider public policy issues in an educational manner without jeopardizing their tax-exempt status.

artherd
05-24-2009, 6:59 PM
Very well, we've recently answered IRS's follow-up questions (not only standard procedure, but a good indicator the application timeline is nearly complete) and I expect to see a nice approval letter anytime now.

Check calgunsfoundation.org and this site - we will announce it and contact past donors.

artherd
05-24-2009, 7:01 PM
We're quite aware - and have been since day 1 - of the restrictions on a c3 regarding lobbying.

Witness the NRA and NRA-ILA for an illustration of this concept in action.

If CGF is filing for 501(c)(3) is there any concern over the prohibitions against non-profits such as:

or

obeygiant
05-24-2009, 8:06 PM
We're quite aware - and have been since day 1 - of the restrictions on a c3 regarding lobbying.

Witness the NRA and NRA-ILA for an illustration of this concept in action.

I know with the team of legal experts that we have here it will no doubt be filed properly. I was just curious as to how it potentially could affect the discussions here and what is posted.

A quick google search came up with the NRA being registered as a 501(c)(4) (http://en.wikipedia.org/wiki/National_Rifle_Association) which seems to have a bit more freedom when it comes to what a non-profit is allowed to do or not do in the realm of politics.

artherd
05-24-2009, 9:16 PM
It's not the filing - it's the conduct after the filing :) As the challenges we face evolve, CGF will evolve to meet them.

G17GUY
05-24-2009, 9:19 PM
:thumbsup:It's not the filing - it's the conduct after the filing :) As the challenges we face evolve, CGF will evolve to meet them.

:thumbsup:

bwiese
05-24-2009, 9:31 PM
The CGF, and individuals speaking for/on its behalf or sponsorship, cannot engage in political campaigns, etc.

CGF is an edcuational and legal-defense organization; we educate folks on CA gun law matters and defend folks from spurious, false, or unconstitutional charges related to firearms matters.

Politcal opinion/utterances here by individuals on CGF's board are as individuals and as such are not sponsored or connected to CGF opeations; they represent an individual's view. Participation by someone in the operation of a 501(c)(3) does not diminish that individual's right to free speech, opinion, and political activity elsewhere.

obeygiant
05-24-2009, 9:31 PM
It's not the filing - it's the conduct after the filing :) As the challenges we face evolve, CGF will evolve to meet them.

Cool. It is good to hear that things are progressing well with the non-profit status.

hoffmang
05-24-2009, 9:40 PM
An important additional fact is that Calguns.net is not the Calguns Foundation. Calguns.net is the personal property of Kestryll. Kestryll is a board member of Calguns Foundation, but Calguns Foundation doesn't do anything special for Calguns.net it wouldn't do for any other California related online firearms discussion group.

-Gene

obeygiant
05-25-2009, 12:06 AM
The CGF, and individuals speaking for/on its behalf or sponsorship, cannot engage in political campaigns, etc.

CGF is an edcuational and legal-defense organization; we educate folks on CA gun law matters and defend folks from spurious, false, or unconstitutional charges related to firearms matters.

Politcal opinion/utterances here by individuals on CGF's board are as individuals and as such are not sponsored or connected to CGF opeations; they represent an individual's view. Participation by someone in the operation of a 501(c)(3) does not diminish that individual's right to free speech, opinion, and political activity elsewhere.

That clarifies the question I had in regard to discussions and content that is posted here. Thank you.

obeygiant
05-25-2009, 12:14 AM
An important additional fact is that Calguns.net is not the Calguns Foundation. Calguns.net is the personal property of Kestryll. Kestryll is a board member of Calguns Foundation, but Calguns Foundation doesn't do anything special for Calguns.net it wouldn't do for any other California related online firearms discussion group.

-Gene

Agreed. The question that I had originally in regards to the non-profit status was more along the lines of how will the change in status affect CGF members that post here. After reading the responses here I realized that I probably could have phrased the questions a bit better.

artherd
05-25-2009, 1:26 AM
...The question that I had originally in regards to the non-profit status was more along the lines of how will the change in status affect CGF members that post here...

Generally speaking, it won't :)

When you see "The Calguns Foundation" posting, however, they shouldn't be lobbying.

1JimMarch
05-25-2009, 9:37 AM
For the record, since I've had some dealings with 501("x") critters and am NOT connected with Calguns: the 501(c)3 status fits very well with a litigation-as-main-thrust strategy. That's what SAF does.

When the people involved with SAF need to do lobbying, that's run through their 501(c)4 political wing, CCRKBA (donations are not tax deductable). Finances are kept strictly separate between SAF and CCRKBA (as the Commie Mommies failed to do and got nailed for it). The only thing they're allowed to share between them are membership lists.

Anyways. For the near term, litigation holds a LOT more promise than lobbying in California, in spades. So setting up a 501(c)3 should be (and obvious is) top priority.

bwiese
05-25-2009, 11:29 AM
=
Anyways. For the near term, litigation holds a LOT more promise than lobbying in California, in spades. So setting up a 501(c)3 should be (and obvious is) top priority.

Yep.

We also see "litigation-as-education" - i.e., fight enough bogus gun charges, or sue over various situations, and DAs/city attorneys get bored - since these cases are no longer "gimme" plea-bargains, and involve actual work and gun and gun-law knowledge. That's skill, time and budget they don't have.

And I do not see CGF folks opening up a separate (c)(4) political advocacy effort. There's no need; it's grief we don't need, and we have great focus right now, and the result of litigation may well trigger political change.

Raw pro-gun political efforts are best handled in Sacto by our California NRA (and, in future, with a growing New CRPA) - and helped along with competent related orgs like COHA (Calif. Outdoor Heritage Alliance) and Calif. Waterfowl Assoc who also "get it".

artherd
05-25-2009, 12:48 PM
CGF was created to fill a hole. There doesn't exist much of a hole on the legislative side of things.

TanHat
12-01-2014, 9:52 AM
Does anyone know if there has been a very recent change in the 501(c)3 status of the CalGuns Foundation? I have an opportunity to donate funds to any 501(c)3 organization which will be matched, but the 3rd party group tasked with vetting the charities has rejected the CalGuns Foundation. From their response to my donation:

"Thank you for your e-mail. The CALGUNS FOUNDATION is outside guidelines because its non profit status was revoked by the IRS."

This note was sent to several people (including myself) this morning (12/1/14) who are trying to make the same matched donation.

I'm not trying to sow confusion - just reaching out to see if anyone has come across news of this. Thanks.

(Though this is an old thread, I thought it would be better to post a question here than create a new one, since I came across it while trying to find an answer.)

whatmeworry
12-01-2014, 10:36 AM
Looks like status revoked due to failure to file form 990


Exempt Organizations Select Check

Exempt Organizations Select Check Home
Automatic Revocation of Exemption Information

The federal tax exemption of this organization was automatically revoked for its failure to file a Form 990-series return or notice for three consecutive years. The information listed below for each organization is historical; it is current as of the organization's effective date of automatic revocation. The information is not necessarily current as of today's date. Nor does this automatic revocation necessarily reflect the organization's tax-exempt or non-exempt status. The organization may have applied to the IRS for recognition of exemption and been recognized by the IRS as tax-exempt after its effective date of automatic revocation. To check whether an organization is currently recognized by the IRS as tax-exempt, call Customer Account Services at (877) 829-5500 (toll-free number).

Revocation Date (effective date on which organization's tax exemption was automatically revoked):
15-Aug-2014
Employer Identification Number (EIN):
26-2794094
Legal Name:
CALGUNS FOUNDATION
Doing Business As:
Mailing Address:
970 RESERVE DR STE 133
ROSEVILLE, CA 95678-1377
United States
Exemption Type:
501(c)(3)
Revocation Posting Date (date on which IRS posted notice of automatic revocation on IRS.gov):
10-Nov-2014
Exemption Reinstatement Date (effective date of tax exemption, determined by the IRS
after the organization's exemption was automatically revoked and the organization applied for reinstatement of exemption.):

TanHat
12-01-2014, 11:25 AM
Thanks for the info. I decided to go ahead and call the IRS number you posted - they confirmed that the information is correct. The 501(c)3 status was automatically revoked for lack of a Form 990 (for three consecutive years, it appears).

If anyone is interested, it sounds like this is the place to start (http://www.irs.gov/Charities-&-Non-Profits/Charitable-Organizations/Automatic-Revocation-How-to-Have-Your-Tax-Exempt-Status-Retroactively-Reinstated) to reinstate the 501c(3) status. The agent helpfully said that in the best scenario, CalGuns could file a Form 1023-EZ and the process could take less than 90 days (with current processing times being closer to 60 days). If that EZ form doesn't apply, then it is at least 3 months and more realistically longer to get a reinstatement processed and the back-and-forth of questions answered. Depending on the scenario, past years' tax forms may have to be submitted with the reinstatement application, too.

So unfortunately, I won't be able to take advantage of the matching-funds contribution this year. I hope this can be corrected in time for next year's donation campaign.

Kestryll
12-01-2014, 12:05 PM
I'll send an email out to find out if this is being looked in to.

OlderThanDirt
12-01-2014, 3:48 PM
I wonder if the Form 990-series returns or notices were lost in a GunPal account? The failure to file the Form 990-series returns or notices seems to coincide with a little infighting that occurred a while back.

The Calguns Foundation
12-01-2014, 6:05 PM
The IRS did very recently revoke our 501(c)3 status. The IRS has alleged that CGF's FY 2009 return filing was not received by them. That is a matter of dispute, and, in any case, will be remedied by re-filing the return this week (our CPA firm thinks either Tuesday or Wednesday). According to our CPA's discussions with the IRS, due to the age of the issue, the revocation was mandated by statute (rather than an administrative process that IRS could waive or negotiate). Because the revocation was only based on a 990 filing issue, CGF will be able to (later this week, following the CPA's confirmation that the IRS has received the documents it needs) petition to have its 501(c)3 status reinstated on a retroactive basis. We will post an update once there is more information available from our CPA and the IRS.

While this is a frustrating bump in the road, it's something that should resolve in our favor (hopefully very soon) and won't keep us from fighting for your rights.

Our sincere apologies if this interrupts your planned giving here at the end of 2014; if you have been advised by your accountant to make a tax-deductible pre-2015 donation, you might consider contributing to organizations like SAF (http://saf.org) and CRPA Foundation (https://store.crpafoundation.org/products-page/donations/contributions-to-crpas-efforts-anti-gun-list-2013-duplicate/).

freonr22
12-01-2014, 6:17 PM
Politely,as a 5 year proponent of cgf, why is a "triviality" such as this, my words, present? How professional is this example we are setting forth on a nationwide basis, for cal-ffl etc? I'm not busting chops. Im talking reality. This is crap..

The better question is "what's up? Where do you need help?" This really unacceptable, Really? First notice? I'm not saying your wrong, but really?

whatmeworry
12-01-2014, 6:44 PM
See here for a copy of the 2009 form 990.

http://michellawyers.com/wp-content/uploads/2011/08/IRS-Form-990-Return-of-Organization-Exempt-From-Income-Tax-for-The-Calguns-Foundation_20091.pdf

On a side note I was wondering why the 2012 and 2013 Form 990's have not been filed. Along with the missing 2009 form these other two make up the three years of missing filings.

thetaxman
12-01-2014, 7:14 PM
Politely,as a 5 year proponent of cgf, why is a "triviality" such as this, my words, present? How professional is this example we are setting forth on a nationwide basis, for cal-ffl etc? I'm not busting chops. Im talking reality. This is crap..

The better question is "what's up? Where do you need help?" This really unacceptable, Really? First notice? I'm not saying your wrong, but really?

It won't be the first notice.....

Filing your 990 is an annual ritual just like an individual would file their 1040.

chrisw
12-02-2014, 7:45 PM
Politely,as a 5 year proponent of cgf, why is a "triviality" such as this, my words, present? How professional is this example we are setting forth on a nationwide basis, for cal-ffl etc? I'm not busting chops. Im talking reality. This is crap..

The better question is "what's up? Where do you need help?" This really unacceptable, Really? First notice? I'm not saying your wrong, but really?

qft.... bump

CaliforniaLiberal
12-03-2014, 12:18 PM
What the hell?!?

And having to look at that picture of artherd…

Is there anything posted on the CalGunsFoundation donation page to warn people who think they are making a tax deductible donation? You really wouldn't want our supporters to get NastyGrams from the IRS in coming months.

Are you like 100% positive that you'll restore tax deductible status retroactively?

Let's not make this an even bigger SNAFU than it already is.

Perhaps we could get a post here or some announcement so we know this is dealt with?


I understand that there is lots of volunteer work going on here, professional folks freely giving their time for all our benefit. But Jeeze...

fighterpilot562
12-04-2014, 7:44 AM
What the hell?!?

And having to look at that picture of artherd…

Is there anything posted on the CalGunsFoundation donation page to warn people who think they are making a tax deductible donation? You really wouldn't want our supporters to get NastyGrams from the IRS in coming months.

Are you like 100% positive that you'll restore tax deductible status retroactively?

Let's not make this an even bigger SNAFU than it already is.

Perhaps we could get a post here or some announcement so we know this is dealt with?


I understand that there is lots of volunteer work going on here, professional folks freely giving their time for all our benefit. But Jeeze...

Sure doesn't look like it
https://www.calgunsfoundation.org/donate/

Unless its somewhere else

CaliforniaLiberal
12-04-2014, 4:33 PM
Sure doesn't look like it
https://www.calgunsfoundation.org/donate/

Unless its somewhere else


OK, we got a very fine note about the temporary loss of tax deductible status on the donation page.

Thank You.

"NOTE: The IRS did very recently revoke our 501(c)3 tax-exempt status. The IRS has alleged that CGF’s FY 2009 return filing was not received by them. That is a matter of dispute, and, in any case, will be remedied by re-filing the return and petitioning for retroactive reinstatement of our 501(c)3 tax-exempt status, which we and our counsel believe will be granted. While this is a frustrating bump in the road, it’s something that should resolve in our favor (hopefully very soon) and won’t keep us from fighting for your rights. Our sincerest apologies if this interrupts your planned giving here at the end of 2014; if you have been advised by your accountant to make a tax-deductible pre-2015 donation, you might consider contributing to organizations like SAF and CRPA Foundation."

fighterpilot562
12-05-2014, 10:59 AM
http://www.calgunsfoundation.org/about-us/

needs to be updated too

CaliforniaLiberal
12-08-2014, 6:57 PM
Let's keep this hear the top

timdps
12-08-2014, 8:41 PM
So how does the current status affect donations made earlier in the year? What was the date of the loss of non-profit status?

Tim

pacrat
12-08-2014, 10:01 PM
bweise said

Participation by someone in the operation of a 501(c)(3) does not diminish that individual's right to free speech, opinion, and political activity elsewhere.

But does Obama's IRS feel the same. Maybe the missing forms fell down the same bottomless hole as Lerner's hard drives.

Sad but possible

Davidwhitewolf
12-08-2014, 10:07 PM
I've worked for the past decade in the nonprofit sector as a regulatory attorney and in-house counsel for a couple of 501(c)(3)s, and while I don't know the specific circumstances for CGF, I will say it sounds like they got caught in the IRS' recent "auto-revoke" action that killed an awful lot of smaller nonprofit agencies -- kind of a sweeping ban-hammer the IRS performed to (in my opinion) wipe out as many small, possibly inactive agencies as they could. (Smaller agencies can't afford to "pay the freight" during an audit, if you know what I mean and I think you do.)

The good news is, that once a petition to reinstate is approved, if it's retroactive as Brandon noted above, the tax-deductible status of everyone's donations should not be affected.

I recall much the same when CGF was being founded -- donations made while the application was pending became tax-deductible retroactively once the 501(c)(3) status was approved.

CaliforniaLiberal
12-12-2014, 11:57 PM
Near the top, that's Near the top...

sar_man
01-06-2015, 11:58 AM
Any update?

CaliforniaLiberal
01-06-2015, 12:40 PM
Removed my completely wrong, confused post.

Apologies to all...

Tincon
01-06-2015, 12:43 PM
Yes, we're good to go, all systems online, back in the saddle again.

http://www.calguns.net/calgunforum/showthread.php?t=1017465

This has been stickied to the top of the page.

That link is about cgssa?

Librarian
01-06-2015, 12:46 PM
Yes, we're good to go, all systems online, back in the saddle again.

http://www.calguns.net/calgunforum/showthread.php?t=1017465

This has been stickied to the top of the page.

CGF may be all repaired, but that link goes to the CGSSA thread. CGF < > CGSSA.

thetaxman
01-06-2015, 8:20 PM
To be very clear - the entity (which we think is called Calguns Foundation) with the Federal EIN 26-2794094 has had the automatic revocation appeal decided its favor?

The website won't be live or up to date, but I'll ask the IRS in the morning via the dedicated folks who handle this and post back here.

Tincon
01-06-2015, 8:34 PM
To be very clear - the entity (which we think is called Calguns Foundation) with the Federal EIN 26-2794094 has had the automatic revocation appeal decided its favor?

The website won't be live or up to date, but I'll ask the IRS in the morning via the dedicated folks who handle this and post back here.

It seems like the person who posted that was confused, and there's been no official word. I'd be interested to hear what the IRS says.

thetaxman
01-07-2015, 8:07 AM
It seems like the person who posted that was confused, and there's been no official word. I'd be interested to hear what the IRS says.

IRS says that the Calguns Foundation is not a 501c3 exempt organization as of this morning.

Undoing an automatic revocation is no easy business - this is the IRS after all, very little is easy with them - so I would suspect that it would take some length of time to get through this and there is a real risk that there will be a time frame where no federal tax exemption applies. This would be from the date of revocation (the August 2014 date) through the granting of a new exempt status - whenever that occurs in the future.

Retrospective granting of tax exempt status is usually only granted if "reasonable cause" exists for non-filing of the appropriate forms. There is a IRS notice kicking around somewhere that "suggest" what they will take into account.

Donations made prior to the revocation date are usually OK to deduct from the donors perspective, but each donor needs to make that decision based on their facts.

Good luck to the accountants/attorneys dealing with this.

chrisw
01-07-2015, 6:06 PM
Such a great idea seemingly going down the crapper....

CaliforniaLiberal
01-09-2015, 7:57 PM
It seems like the person who posted that was confused, and there's been no official word. I'd be interested to hear what the IRS says.


Yes, deeply confused. And embarrassed.

:blush5::blush5::blush5:

My apologies...

Davidwhitewolf
02-09-2015, 7:23 PM
While I am not involved and have not spoken wih Brandin about the situation, I do know CGF is in company with thousands of (formerly) 501(c)3s -- so much so that the IRS has a formal procedure for undoing the ban-hammer. It does, however, take time. Hopefully there will be an update soon....

For clarity, as of today the IRS's SelectCheck tool shows CGF as not reinstated. On the other hand, one of the nonprofits I work for had our 501(c)3 confirmed after a 5-year appeal process, and even after winning it took the IRS another 6 months to update the info on their website so that tool showed our true status. So, patience may be in order....

Davidwhitewolf
02-09-2015, 7:23 PM
*Brandon*, sorry

TanHat
11-03-2015, 4:03 PM
One more trip around the sun...just wanted to see if 501(c)(3) reinstatement (https://apps.irs.gov/app/eos/revokeSearch.do?ein1=26-2794094&names=&city=&state=All...&zipCode=&country=US&exemptTypeCode=al&postDateFrom=&postDateTo=&dispatchMethod=searchRevocation&submitName=Search) might be around the corner. I know donations may be made to CGF any time, but I'm particularly interested to see if I will be able to take advantage of my company's dollar-for-dollar matched donations this year. This program runs for about another month.

Last year I was able to get matched donations to SAF, CRPA, CGSSA (thanks for the tip, pennys dad) and the CMP. Are there any other similar 501(c)(3)s that people recommend for this holiday check-writing season? Thanks in advance.

ETA: I found two links which show some recent action. They look promising, but can anyone shed some light on what they mean since the link above still shows no reinstatement date?

1) Guidestar Report (http://www.guidestar.org/ViewPdf.aspx?PdfSource=0&ein=26-2794094)

2) A different IRS page (https://apps.irs.gov/app/eos/pub78Search.do?ein1=26-2794094&names=&city=&state=All...&country=US&deductibility=all&dispatchMethod=searchCharities&submitName=Search)

darkwater
11-03-2015, 8:57 PM
Word around the forums is that it was reinstated, but perhaps IRS has not followed through yet on updating their online registry. Still, your matching program may want further proof, so unless someone can post the official IRS letter approving reinstatement, you may want to repeat last year's plan of action.

71MUSTY
11-03-2015, 9:07 PM
IRS had a few clarifying questions a few days ago, to which we responded.

These were not unusual questions for applicants, and we expect no roadblocks.

That is good news. I have been involved in many 1023 filings for 501(c)3. Sounds like your almost done.

Good job.

TanHat
12-02-2015, 9:00 AM
I just wanted to post a final update to close the question...and as a bump for anyone looking to make some end-of-year donations. Sometime in late November, the IRS did update their status page for Calguns Foundation (https://apps.irs.gov/app/eos/revokeSearch.do?ein1=26-2794094&names=&city=&state=All...&zipCode=&country=US&exemptTypeCode=al&postDateFrom=&postDateTo=&dispatchMethod=searchRevocation&submitName=Search) (same as the first link in my post on 11/3). The 501(c)(3) status is now current and retroactive to 9/15/2014. I confirmed with the folks who manage our 501(c)(3) matched donation campaign that CGF is now eligible.

Thanks for the reply, darkwater, and thanks to everyone at CGF for getting this fixed. My modest but sincere donation is on its way.

trashman
12-02-2015, 9:54 AM
Thanks for following up on this - glad to hear the process ended in the right way.

--Neill