Subscriber Login

This is the login for paid-subscribers.



Join Now!

The subscriber’s version of the memorandum is much more detailed than the basic version, offering significantly more information each issue. You’ll have full access to recent back-issues and detailed memorandums on numerous tax and legal topics of vital importance to nonprofit organizations and churches. Click here to sign-up!

Organization shut down in agreement with IRS over back payroll taxes.

Attention: open in a new window. Print

Nonprofit and Church Legal Trends - Free Edition - January February 2007 (free edition)

The board of the Frisco Historical Society (Colorado) discovered that their only full-time employee had not sent payroll taxes to the IRS for at least two years. In addition the quarterly tax returns had not been filed. The IRS determined that about $14,000 in back taxes were overdue and almost $25,000 in penalties.