Required Reports and Tax Returns

Maryland State Council
Vietnam Veterans of America

Maryland State Council

Due Dates for Required Reports and Tax Returns

January

February

March

15^th – Annual Household Goods Donation Program (HGDP) report due to State Council

April

15^th – Personal Property tax returns due to State of MD

Chapter elections - report due July 15- Send to National office and State Council

May

June

July

15^th – Federal IRS filing and VVA Financial report due - Send to National office and State Council.

15^th – Chapter Election Report due to National office and State Council

August

September

15^th – March-August Household Goods Donation Program (HGDP) report due to State Council

October

November

December

Where to find forms:

VVA forms are available at http://www.vva.org. Look under “Forms”.

            HGDP Program Report and Financial Report are under Financial Reports.

            Chapter Election Report is under Membership forms.

HGDP Program Report: Do not send to National. Mail to State Council Treasurer or bring to the March/September State Council meeting

                        Dave Schofield

                        1013 Orems Road

                        Baltimore, MD 21220

Chapter Financial and Election Reports: Reports must be sent to both National office and to the State Council. It is strongly suggested that all reports sent to the National office be sent ‘return receipt requested’ with a notation on the receipt as to what report is being sent. If faxed to the National office, it is imperative that you call and confirm that it was received by the proper office. Mail to State Council Secretary

                        Sara McVicker

                        1522 Swann St. NW

                        Washington, DC 20009

The Chapter should receive a letter from the National office verifying that the Election/Financial Report   was received. Failure to receive such a letter should trigger a call to the Membership Department at the National office to determine if it needs to be re-sent.

Failure to file required VVA Election and Financial Reports will result in suspension of the Chapter. Failure to file the HGDP Report will lead to suspension of payments to the Chapter.

Maryland Personal Property Tax Return must be filed by all incorporated entities in the State even if they have no personal property. If the Chapter does not receive a form in the mail, the form is available on the Department of Taxation and Assessment web site at http://www.dat.state.md.us/ . If you did not receive a form in the mail, you can indicate on the form that the address being used is a new address. To check Chapter status with the State of Maryland or to see what is listed as the address for the personal property tax to be sent to or the Chapter’s principal address and the Chapter’s registered agent, look under ‘Business Data Search’ on the Dept. of Assessment and Taxation web site. This site can also be checked to verify that the State has received the form.

Federal IRS filing. The filing requirement depends on the Chapter’s financial activity.

Revenue/Assets

Form to
File

Gross receipts normally ≤ $50,000

(may choose to file a complete Form 990 or Form 990-EZ)

990-N

Gross receipts > $50,000 and < $100,000, and
  Total assets < $250,000

990-EZ
or 990

Gross receipts ≥ $100,000, or
Total assets ≥ $250,000

990

990 /990 E-Z forms are available on the IRS web site http://www.irs.gov. Chapters that file Form 8868, Application for an Extension of Time To File an Exempt Organization Return must file this form with the VVA Financial Report form by July 15^th to be in compliance with VVA requirements and to be eligible to seat delegates at National conventions in odd-numbered years.

The 990-N is an electronic submission. There is no paper form available. Information on how to file and a link to the site used for filing is available at http://www.irs.gov/charities/article/0,,id=169250,00.html or go to the IRS web site and search for 990-N. To confirm that the submission was successful, several days after filing enter the Chapter FEIN at http://www.irs.gov/app/ePostcard/ and print the information for the Chpater records.

The State Council is required to confirm and verify annually to the National Office that all Chapters are in compliance with all VVA, State and Federal requirements.

1/8/2011