Notes
IRS notices
Letters, examinations, and representation.
Who can prepare a club’s Form 990, and when a club needs a CPA
What the IRS asks of whoever prepares your club’s return, what a CPA, an enrolled agent and an attorney each bring, and how an audit differs from the return.
Three missed years ends a club’s tax-exempt status, and it can be fixed
A club that skips its annual return three years running loses its exempt status automatically. Reinstatement paths exist, and the right one depends on the facts.
Everything here is general information, not tax or legal advice. Reading it doesn’t make you a client, and your facts will change the answer.
Want this handled rather than explained?
Tell me where things stand and you’ll get a straight answer about whether I can help. Free, 30 minutes, written summary either way.