My poorly updated privacy Web site Privacilla is controlled by a non-profit corporation called Privacilla.org, Inc. The corporation has been more hassle than it’s worth to maintain, so I may just dissolve it at some point here. But in the meantime, I recently received this letter from the IRS instructing little Privacilla to file a new information return.
It’s an electronic return for non-profits with gross receipts of $25,000 or less, and it’s called Form 990-N. Failing to file for three years would result in the corporation’s non-profit status being revoked. Apparently, some 650,000 small non-profits are subject to this new requirement.
Many years’ accretions of regulations, filing requirements, and fees (both federal and state) are part of why it is too much hassle to maintain Privacilla as a non-profit. But this one is special. As far as I can tell, there is no Form 990-N. Everything I can find on the IRS Web site talks about it in the future tense.
This is mostly bemusing to me. I have until May 15th to file this form. But it will be less funny if May 15th rolls around and the form still doesn’t exist. It’s also less funny for people who aren’t technically competent attorneys, and who approach the world of law and government with less confidence. To them, this can be scary, and it’s idiocy. Typical IRS idiocy – to require submission of a form that doesn’t exist.
Bleg: Do correct me if I’m wrong! For my claims to sophistication, I may be some kind of rube for looking on the IRS Web site for an IRS electronic filing system.
The Technology Liberation Front is the tech policy blog dedicated to keeping politicians' hands off the 'net and everything else related to technology.