Jimmy Fund Division - 10 Yr Old

Dear Little League^® Official: 

Please accept this letter as a reminder of your league's responsibility to submit a federal tax return to the Internal Revenue Service (IRS). Any non-profit organization that does not file the proper 990 Form with the IRS for three consecutive years automatically loses its federal tax exemption resulting in the organization's income becoming taxable and contributors being unable to report their contributions as tax deductions. This year's filing deadline is February 17, 2015.  

For leagues with gross receipts in excess of $50,000 but less than $200,000, IRS Form 990-EZ with Schedule A should be filed with the IRS. For Little Leagues with gross receipts in excess of $200,000, Form 990 with Schedule A should be filed. Leagues with gross receipts less than $50,000 must file an e-Postcard (Form 990-N) to retain tax exempt status. Please note the IRS can impose a penalty of $20 a day, up to a maximum of $10,000 when a return is filed late unless there is a reasonable cause for delay.  

Please include your League I.D. Number and Employer Identification Number (E.I.N.) on the tax return along with the correct name and address of the current league president. Each separately chartered league, even if operated by the same board, is required to have its own E.I.N. and file a separate return. Forms and instructions are available on the IRS website at www.IRS.gov. The address where the tax return should be filed is:  

Internal Revenue Service Center

Ogden, Utah 84201-0027

It is also the responsibility of each league to furnish Little League Baseball^® Incorporated with a copy of your league's annual financial report. This is a requirement of any league enrolled under the Little League Federal Group Tax Exemption and 501(c)(3) organizational status. Enrollment in the Group Tax Exemption affords your league exemption from certain federal taxes and allows your league to accept charitable contributions. The financial report must show revenues and expenses for the respective fiscal year and the financial status of the league at the end of the September 30^th fiscal period. Please be sure your League I.D. Number is noted on the financial statement. If you haven't already done so, please forward a copy of your league's financial statement to:

Little League Baseball, Incorporated

539 U.S. Highway 15

P. O. Box 3485

Williamsport, PA 17701-0485 

If there have been any changes to the E.I.N. assigned to your league, please forward written notification to Little League Baseball Incorporated so we may update our records to assure compliance with the IRS regulations and assure your league is recognized under the group exemption. Please be sure to check with your state and file the appropriate state forms as well if required.  

If you need additional information, you can contact me at 570-326-1921 ext. 2228 or at bbassett@LittleLeague.org. 

Sincerely,  Becky Bassett

Operations Coordinator