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Nutrition, Health and Safety Logo

Office for Food and Nutrition Programs

Small Business Tax Filing Updates

To:Kathleen C. Millett, Executive Director, Nutrition, Health and Safety
Copy:Child and Adult Care Food Program Sponsors
From:Kathleen C. Millett, Executive Director, Nutrition, Health and Safety
Date:March 9, 2009

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The USDA recently issued a memo about the requirements for small business tax filing. In the memo dated January 28, 2009, USDA informs us that... the Internal Revenue Service (IRS) has changed its filing requirements that apply to small, tax-exempt organizations. Failure to comply with the requirements may result in revocation of an organization's tax exempt status.

In an effort to minimize the potential of revocation, which will impact Child and Adult Food Program (CACFP) participation eligibility, please ensure that affected institutions are made aware of the following information.

The Pension Protection Act of 2006 (PPA), which was signed into law on August 17, 2006, requires that most tax-exempt organizations whose gross receipts are normally under $25,000 or less must file Form 990-N. The title of the form is Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required To File Form 990 or 990-EZ. Before the law was enacted, small businesses with annual gross receipts of under $25,000 were not required to annually file with the IRS.

Additional information about the filing requirements may be found at: http://www.irs.gov/charities/article/0,,id=169250,00.html

This memo is posted on the Online Document Library and our website at www.doe.mass.edu/cnp. Please remember to check the Department of Elementary and Secondary Education's website frequently for current information and updates.



Last Updated: March 17, 2009

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