Reg. § 1.6033-6 Notification requirement for entities not required to file an annual information return under section 6033(a)(1) (taxable years beginning after December 31, 2006).
(a) In general Except as otherwise provided in this paragraph, every organization exempt from taxation under section that is not required to file a return described in , other than an organization described in section or , shall submit annually, in electronic form, a notification setting forth the items described in of this section and such other information as may be prescribed in the instructions and publications issued with respect to the notification.
(b) Organizations not required to submit annual electronic notification
(1) An organization exempt from taxation under section that is required to file or files an annual information return under section shall not submit an annual electronic notification under section . This includes the following types of organizations:
(i) Any organization included in a group return for that year under .
(ii) All private foundations required to file under Form 990-PF, “Return of Private Foundation or Section Nonexempt Charitable Trust Treated as a Private Foundation.”
(iii) Section supporting organizations required to file under Form 990, “Return of Organization Exempt From Income Tax,” or Form 990-EZ, “Short Form Return of Organization Exempt From Income Tax.”
(iv) A section black lung trust required to file under Form 990-BL, “Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons.”
(v) Any organization that is required to file or files an annual information return under section on any other form prescribed by the Internal Revenue Service for that purpose.
(2) An organization exempt from taxation under section that is not required to file a return under section is also not required to submit an annual electronic notification under section . This includes the following types of organizations:
(i) A church, an interchurch organization of local units of a church, a convention or association of churches, or an integrated auxiliary of a church (as defined in ).
(ii) An exclusively religious activity of any religious order.
(iii) A mission society sponsored by or affiliated with one or more churches or church denominations, more than one-half of the activities of which society are conducted in, or directed at persons in, foreign countries.
(iv) An educational organization (below college level) described in section , that has a program of a general academic nature, and that is affiliated (within the meaning of ) with a church or operated by a religious order.
(v) A State institution, the income of which is excluded from gross income under section .
(vi) An organization described in section .
(vii) An organization that is a governmental unit or an affiliate of a governmental unit exempt from Federal income tax under section .
(3) If an organization exempt from taxation under section is not described in or of this section, the organization must submit an annual electronic notification. Thus, a black lung trust that normally has gross receipts of $25,000 or less is not required to file Form 990-BL but is required to submit an annual electronic notification. A section supporting organization of a religious organization that normally has gross receipts of $5,000 or less is not required to file Form 990 or Form 990-EZ but is required to submit an annual electronic notification.
(c) Additional notification requirements
(1) In general Any organization described in of this section shall submit an annual electronic notification described in section . The annual electronic notification shall—
(i) Be in electronic form; and
(ii) Set forth—
(A) The legal name of the organization;
(B) Any name under which the organization operates or does business;
(C) The organization's mailing address and Internet Web site address (if any);
(D) The organization's taxpayer identification number;
(E) The name and address of a principal officer;
(F) Evidence of the continuing basis for the organization's exemption from the filing requirements under section ; and
(G) Additional information necessary to process the notification.
(2) The mailing address required by section and submitted in the annual electronic notification shall be the organization's last known address as provided by . This last known address may be updated as provided under , or by clear and concise notification. The Internal Revenue Service will use this last known address as the organization's address of record and will direct all mailings to this address.
(3) By submitting the annual electronic notification described in of this section, an organization acknowledges that it is not required to file a return under section because its annual gross receipts are not normally in excess of $25,000. In order to make this determination, the organization must keep records that enable it to calculate its gross receipts. All organizations are required to maintain records under section . These records will provide evidence of the continuing basis for the organization's exemption from the filing requirements under section .
(4) If an organization that is required to submit an annual electronic notification files a complete Form 990 or Form 990-EZ, the annual electronic notification requirement shall be deemed satisfied. The annual electronic notification requirement is not satisfied if the Form 990 or Form 990-EZ contains only those items of information that would have been required by submitting the notification in electronic form. Also, the filing of a complete Form 990 or Form 990-EZ, rather than the submission of an annual electronic notification, is the filing of a return that starts the period of limitations for assessment under section .
(d) No effect on other filing requirements An organization that is relieved from filing an information return under section is still subject to the requirements of and , concerning: notice regarding changes in character, operations, or purpose; provision of additional information; duty to file other returns of information; and duty to file unrelated business tax returns. If an organization is required to file an unrelated business tax return, Form 990-T, “Exempt Organization Business Income Tax Return,” the filing of that return does not relieve the organization from the requirement of submitting an annual electronic notification under section .
(e) Accounting period for submitting annual electronic notification An annual electronic notification required by this section shall be on the basis of the established annual accounting period of the organization. If the organization has no established accounting period, the annual electronic notification shall be on the basis of the calendar year.
(f) Time and place for submitting annual electronic notification The annual electronic notification required by this section shall be submitted on or before the 15th day of the fifth calendar month following the close of the period for which the notification is required to be submitted. Thus, an organization with an accounting period ending December 31, 2007, is required to submit an annual electronic notification by May 15, 2008. The notification shall be submitted in accordance with instructions and publications, including those provided at the Internal Revenue Service Web site for exempt organizations.
(g) Effective/applicability date These regulations are applicable to annual periods beginning after 2006.
[T.D. 9454, 74 FR 36396, July 23, 2009]