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<br />RPR-13-200! 13:52 <br /> <br />IRS TEGE CAS <br /> <br />513 263 4540 <br /> <br />P.03/05 <br /> <br />-2- <br /> <br />OOOllHAN POINT WATER ASSOCIATION <br /> <br />INFORMAT:ION FOR ORGANIZAT!ONS EXEMPT OWER SECTIONS <br />OTHER THAN $Ol(C) (3) <br /> <br />WHE.rt.E '1'0 GE"'t :EORMS A1il) HELP <br /> <br />You ,~an obtain forms and instructions by calling toll free 1-800-829-3675, <br />thrnlgh the Internet Web Site a.t www.irs.gov, and at local tax assistance <br />cenl;':!rs. <br /> <br />You~an obtain addition~l information about most topics discussed below through <br />our ~uatorner service function by calling toll free 1-877-829-5500, or on our <br />Web ,;!te at www.irs.gov/eo. In addition, you should sign up for Exempt <br />Orgirii2:ation1fj EO UpOate, a regular e-mail newsletter that highlights new <br />infl)crnation posted on the charities pages of irs.gov. To subscribe, go to <br />www. irs.gov/eo and click on "BO Newsletter. ~ <br /> <br />NOTIFY US ON THESE MATTERS <br /> <br />It .rJu change your name, address, purposes, operations or sources ot financial <br />supJJrt, please inform our TE/GE EO Determinations Office at the following <br />add:ass: Internal Revenue service, P.O. BOX 2508, Cincinnati, Ohio 45201. <br />If .pu amend your organizational document or by-laws, or dissolve, provide <br />the ~ Determinations Office with a copy of the amended documents. please <br />use roux employer identification number on all returns you file and in all <br />correspondence with the Internal Revenue Service. <br /> <br />FILING REQUIREMENTS <br /> <br />In lOur exemption letter, we indicated whether you must file Form 990, Return <br />of Jrgani~ation EXempt From Income Tax. If your exemption letter states that <br />you are not required to file Form 990, you are exempt from these requirements. <br />Oth~rwi6e, if your gross receipts are normally more than $25,000, you must file <br />Forr 990 or Fonn 990-EZ with the Ogden Submission Processing Center, ogden, UT, <br />84201-0027. <br /> <br />You are eligible to file Forn\ 990wEZ if your gross receipts a~e normally <br />bet~een $25,000 and $100,000, and your total assets ~re less than $250,000. <br />You must tile the complete Form 990 if your gross receipts are over $100,000, <br />or } .our total assets are over $250,000. The Fox:m 990 instructions show how to <br />Call "ute your "normal II receipts. <br /> <br />organizations w~th Gross Receipts of $25,000 or Less <br /> <br />Fa} tax periods beginning after Ilecerober 31, 2006, you must file an annual <br />elfctronic notice if your gross receipts are no:onally $25,000 or less. <br />Altornatively, you may file a conlplete porm 990 Package if we send one to you. <br /> <br />Due Date of Return or Annual Electronic Notice <br /> <br />Letter 948 (oo/eG) <br />