Form 990, revisted...

[AUDIDUDI@delphi.com]

Yes, I've been away for a couple of days and, No, it wasn't because I took
my new S6 out for an extended drive ... my parents DID offer to pay to get
the windows on my '89 200q tinted, though, and my girlfriend bought a pair
of nice sheepskins for the front seats, so it was pretty good as birthdays
go.  Too bad it was my 37th ...  I'm rapidly becoming an old fart!   :^(

Anyway, I did some more research re: getting a copy of QCUSA's tax returns
from the IRS.  As it turns out, Form 4506 is apparently not the way to go;
according to the Practioner's HotLine, the best approach is to request one
under the Freedom of Information Act although the woman I spoke to was not
sure if even this would work ... she's never dealt with this issue before,
which isn't too surprising.

I spent my lunch hour yesterday slogging through the IRM (Internal Revenue
Code Manual) reading the applicable sections and discovered the following:
Per IRM 6104(e), "During the 3-year period beginning on the filing date, a
copy of the annual return filed under section 6033 (relating to returns by
exempt organizations) by any organization to which this paragraph applies
shall be made available by such organization for inspection during regular
business hours by any individual at the principal office of the organization
and, if such organization regularly maintains 1 or more regional or district
offices having 3 or more employees, at each such regional or district
office."

Per IRM 6652 (c): "In the case of a failure to comply with the requirements
of subsection (d) or (e)(1) of section 6104 (relating to public inspection
of annual returns) on the date and in the manner prescribed therefor
(determined with regard to any extension of time for filing), there shall be
paid by the person failing to meet such requirements $10 for each day during
which such failure continues.  The maximum penalty imposed under the this
subparagraph on all persons for failures with respect to any 1 retun shall
not exceed $5,000."

I'll not bore everyone with more citations but other code sections provide
for a similar penalty to be levied against the organization itself and one
also requires the exempt organization keep a copy of their application for
exemption on file for public inspection as well...

Does anyone live close enough to perform an inspection of QCUSA's returns?
You don't need to be a member of the club, just a member of the public and
curious ... if necessary, I'll be happy to fax a copy of the relevant code
sections to you so you can document the legal basis for your request.

     _             _             
    / l       l o l  \       l o   Jeffrey Goggin
   /__l l l / l l l  l l l / l l   * * * * * * *
  /   l l_l \_l l l__/ l_l \_l l   AudiDudi@delphi.com