Unincorporated associations

[Margaret CPA in OH]

Today, yes, today, wife of clients call to ask about the unincorporated association to which she belongs - a 'club' or something at the university dating back to the turn of century. In 1977 they received an EIN but no one knows what the application stated as to entity type. They do not have a tax-exempt letter so status is apparently taxable but what, if any, filing requirement would they have? I can't find anything on the IRS website about such creatures. My reference, "Tax Planning and Compliance for Tax-Exempt Organizations" by Jody Blazek mentions unincorporated associations but only in the context of applying for exempt status. Any ideas as to filing requirements for this group? Thanks!

[Margaret CPA in OH]

Anyone with any ideas at all?

[Lion EA]

She could check with the state to find out what type of entity they organized as.

[TaxmannEA]

You might try looking at Pub. 78. This is supposed to be a listing of all exempt orgs. You can at least see if they are registered with IRS.

[Margaret CPA in OH]

Thanks for your responses. They are not incorporated or listed in any way with the state. Nor have they filed for an exemption status with IRS. The only thing they have is a long history and an EIN from IRS. I just want to know if they have any filing requirement. Because they have and gave out their EIN to a vendor, they have received a 1099-MISC. Will IRS be looking for something? If so, on what form? They are an association. I am baffled.

[Lion EA]

Have client call the IRS to ask what type of entity is their EIN. What they put on their SS-4. And, tell them to start a permanent file to keep things like their SS-4.

[Gail in Virginia]

My guess is that they are a non-profit entity, just not a 501( c)(3) entity, and that they would file the appropriate form in the 990 series. Depending on the nature of this income from the 1099 MISC they may have UBIT to report and deal with.

[Mike D]

They are most likely either a 501©(7) Social and Recreational Clubs or a 501©(8) Fraternal Beneficiary Societies.

Did they collect any monies over these periods?

How much annual revenue did they collect?

If so where did they deposit them?

What was the 1099 Misc for?

What state do they reside in?

What does the IRS exemption letter say? It usually states what type of entity!

Once these questions are answered I may be in a better position to respond.

I was formerly the CFO of a major labor union for 31 until my retiremeny and have dealt with these type entities.

Mike Dubin CPA

[Margaret CPA in OH]

Thanks to you both. They most certainly are not for profit as they have to chip in a little extra from time to time to cover costs. They are not a c anything as they have never filed for a determination of exempt status as stated in my original post. Money from dues has been collected but I don't know what other receipts there have been. I believe they have sponsored speakers and may have charged fees and paid them but will check. This is in Ohio. I will ask more about gross receipts and expenditures and accounting for same as well as deposits. My guess, and it's only a guess, is that they do have a checking account.

My contact with all the questions has few answers but the incoming president is a retired attorney. I have asked that she be the next contact. We'll see.

Thanks again for responses especially at this busy time. Maybe by next year, all will be sorted out.