Difference between revisions of "Internal:Audit/Key tax information"

Revision as of 18:41, 7 May 2022

Our Template:Tax deductibility says: "Tax Deductibility: Wikimedia District of Columbia is a public charity under Section 501(c)(3) of the Internal Revenue Code. Your donation is tax deductible to the extent allowed by law. Please reference tax ID number 45-2106571 when reporting your donation."
Our MediaWiki:Copyright says: "Wikimedia District of Columbia is the trade name of Wiki Society of Washington, DC Inc., a 501(c)(3) public charity incorporated in the District of Columbia."
Internal:Public_Policy/Taking positions on public policy and nonprofit-charity status
Must "File an 1120" if have to pay taxes
See File:Wikimedia DC Determination Letter.pdf for some of our documentation on this
Two of the types of 501(c)(3) nonprofits are public charities and private foundations. WikiDC is and should remain a public charity if possible but its revenue sources would need to satisfy some distributional statements.
An IRS web site shows which organizations are public charities.
For more on compliance for such organizations, see IRS publication 4221-PC, Compliance Guide for 501(c)(3) Public Charities (2018)
Form 1023 and 1024 and variants on those numbers are the formal requests for reinstatement.
Form 911 is a request to speed up the evaluation of a reinstatement.

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 * Must "File an 1120" if have to pay taxes
 * See [[File:Wikimedia DC Determination Letter.pdf]] for some of our documentation on this
-* Two of the types of 501(c)(3) nonprofits are '''public charities''' and '''private foundations'''.  WikiDC is and should remain a public charity if possible but our revenue sources need to stay of a certain type.
+* Two of the types of 501(c)(3) nonprofits are '''public charities''' and '''private foundations'''.  WikiDC is and should remain a public charity if possible but its revenue sources would need to satisfy some distributional statements.
 * An IRS web site shows which organizations are public charities.
 * For more on compliance for such organizations, see [https://www.irs.gov/pub/irs-pdf/p4221pc.pdf IRS publication 4221-PC], ''Compliance Guide for 501(c)(3) Public Charities'' (2018)
+* Form 1023 and 1024 and variants on those numbers are the formal requests for reinstatement.
+* Form 911 is a request to speed up the evaluation of a reinstatement.
+* Key IRS statements on reinstatement: [https://www.irs.gov/charities-non-profits/charitable-organizations/automatic-revocation-how-to-have-your-tax-exempt-status-reinstated]
 [[Category:Audit workspace]]