Health Care Reform Resource Center
33 Davis Brown Attorneys Selected for The Best Lawyers in America 2014
Davis Brown Attorneys Named Among Best in the U.S.
Immigration Client Resource Center
Voted Des Moines' Best Law Firm

Legal Issues

MAY 15, 2010 Filing Deadline Looms for Smaller Tax-Exempt Organizations - April 5, 2010

The Pension Protection Act of 2006 ("PPA") made several significant changes to the reporting requirements of tax-exempt organizations, including those imposed upon smaller organizations that were not previously required to file an Annual Information Return (Form 990 series). 


Under the PPA, new sections were added to Internal Revenue Code § 6033 to address electronic filing requirements for organizations whose annual gross receipts are normally $25,000.00 or less, and to provide for the automatic revocation of tax-exempt status for failure to file Annual Information Returns or the electronic filing, as the case may be.  These new provisions apply to a tax-exempt organization's reporting periods beginning after 2006 (i.e., for taxable years beginning in 2007).