Letters and email · October 20, 2014
Tax preparers end annual filing service
Wayland and Vukadinovich announce a practice change and end preparation of the Friends' 2014 exempt-organization return. The filing instructions are historical, not current advice.
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WAYLAND & VUKADINOVICH LLP
CERTIFIED PUBLIC ACCOUNTANTS
GARY C. WAYLAND, CPA
MICHAEL VUKADINOVICH, CPA
October 20, 2014
George Ceman
Hermosa Beach Friends of the Library
550 Pier Ave
Hermosa Beach, CA 90254
Dear George:
It has been our pleasure to provide tax preparation services for Hermosa Beach Friends of the Library for many years. In fact, we have proudly prepared tax returns for over one hundred tax exempt organizations in the South Bay, many of which we have prepared since Wayland & Vukadinovich started in 1982.
For years, we prepared tax exempt returns for little or no cost – it was our opportunity to give something back to the community. The last few years we have (gently) raised our fees but we still believe what we bill you is far below fair market value for exempt organization tax preparation services.
Recently, we have implemented some changes in our practice, and we have decided that we will severely curtail the tax exempt organization tax returns that we will prepare. As a result, we are sorry to say that we will not be able to assist you in preparing your 2014 tax exempt organization return.
Your organization files a Federal Form 990N and a California Form 199N because your gross receipts total less than $50,000 per year. You can file these returns easily yourself by:
1. Go to www.irs.gov. In the search box type in "990N" and click on the search icon. In the next screen you will see a grey box with "Form 990-N (e-Postcard)". Click on the red lettering. The next screen has a box with "how to file". Inside the box click on "this link" and then "leave IRS website". The prior year return contains all of the information you will need. You will need to register as a new user and get a login ID. Move to Step 2 and submit your 990N.
2. Go to www.ftb.ca.gov. In the search box type in "199N" and click on the search icon. The first choice on the list reads "199N California e-Postcard | California Franchise Tax Board". Click on these words and go to the next screen then click on continue. You will need the California corporate number to login. Continue to the 199N e-postcard information request similar to the federal information and submit the form. Print out the filing confirmation for your records.
You will also need to file a RRF-1 to the Attorney General's office if you are a registered charity. A form can be found by googling the form number. Use the previous year's form to fill in the required information and attach a copy of the federal 990N. Mail the return to the Registry of Charitable Trusts.
By providing this notice, we hope that it will provide you with ample opportunity to find a new tax preparation firm if you so choose. We will gladly assist your new tax preparer should they have any questions.
Thanks again for your business these past years.
Sincerely,
Susan Patterson
Tax Manger
1097 AVIATION BOULEVARD HERMOSA BEACH CA 90254 310.376.0455 FAX: 310.379.4523
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WAYLAND & VUKADINOVICH LLP CERTIFIED PUBLIC ACCOUNTANTS GARY C. WAYLAND, CPA MICHAEL VUKADINOVICH, CPA George Ceman October 20, 2014 Hermosa Beach Friends of the Library 550 Pier Ave Hermosa Beach, CA 90254 Dear George: It has been our pleasure to provide tax preparation services for Hermosa Beach Friends of the Library for many years. In fact, we have proudly prepared tax returns for over one hundred tax exempt organizations in the South Bay, many of which we have prepared since Wayland & Vukadinovich started in 1982. Tur years, we prepared tax exempt returns for littie or no cost - it was our opportunity to give somethirig back to the community. The last few years we have (gently) raised our fees but we still believe what we bill you is far below fair market value for exempt organization tax preparation services. Recently, we have implemented some changes in our practice, and we have decided that we will severely curtail the tax exempt organization tax returns that we will prepare. As a result, we are sorry to say that we will not be able to assist you in preparing your 2014 tax exempt organization return. Your organization files a Federal Form 990N and a California Form 199N because your gross receipts total less than $50,000 per year. You can file these returns easily yourself by: 1. Go to www.irs.gov. In the search box type in "990N" and click on the search icon. In the next screen you will see a grey box with "Form 990-N (e-Postcard)". Click on the red lettering. The next screen has a box with "how to file". Inside the box click on "this link" and then "leave IRS website". The prior year return contains all of the information you will need. You will need to register as a new user and get a login ID. Move to Step 2 and submit your 990N. 2. Go to www.ftb.ca.gov. In the search box type in "199N" and click on the search icon. The first choice on the list reads "199N California e-Postcard | California Franchise Tax Board". Click on these words and go to the next screen then click on continue. You will need the California corporate number to login. Continue to the 199N e-postcard information request similar to the federal information and submit the form. Print out the filing confirmation for your records. You will also need to file a RRF-1 to the Attorney General's office if you are a registered charity. A form can be found by googling the form number. Use the previous year's form to fill in the required information and attach a copy of the federal 990N. Mail the return to the Registry of Charitable Trusts. By providing this notice, we hope that it will provide you with ample opportunity to find a new tax preparation firm if you so choose. We will gladly assist your new tax preparer should they have any questions. Thanks again for your business these past years. Sincerely, Susad Patterson Tax Manger 1097 AVIATION BOULEVARD HERMOSA BEACH CA 90254 310.376.0455 FAX: 310.379.4523