Announcement
Regarding Charities Affected by Two-Month Suspension of IRS Modernized e-File
Operations for 990 Filers.
In order to accommodate
charities that may be affected by the Internal Revenue Service’s two-month
suspension of their e-file system for filing Forms 990, the Secretary of
State’s Office has decided to grant automatic extensions to charities with
filing deadlines (including extensions) that fall in January or February,
2012.
Charities that have requested
no extension and have a filing deadline that falls in January or February, 2012
will be granted an automatic three-month extension. These are charities with a fiscal year that
ended on August 31, 2011 or September 30, 2011.
Charities that have requested
one three-month extension and have an extended filing deadline that falls in
January or February, 2012 will be granted an automatic second three-month
extension. These are charities with a
fiscal year that ended on May 31, 2011 or June 30, 2011.
Charities that have already
requested two three-month extensions and have an extended filing deadline that
falls in January or February cannot extend the due date any further, but if a
charity in this situation incurs a late fee in January or February, 2012, it will
be waived. These are charities with a fiscal
year that ended on Feb. 28, 2011 or March 31, 2011.
This
policy applies only to registration for charitable solicitations; it does not
apply to the filing of periodic reports with the Business Organizations Program.
Please contact our office at
(303) 894-2200 option 6, option 4 or charitable@sos.state.co.us
if you have any questions about how this policy may apply in your particular
situation.
Page last updated January 30, 2012.