National Society of the Daughters of the American Revolution

“The treasurer reviews the 990 form before filing. She would then report to the financial committee if there were any questions or problems with the filing. The finance committee would then report such to the complete governing committee.”

“The organization's governing documents, conflict of interest policy and financial statements would be provided only upon a written request and with the approval of the governing board.”

“My name is thomas f. Owens, jr. And i am in receipt of the november 26, 2021 letter sent to my client, abigail phelps chapter dar, regarding the 2020 form 990 that i prepared on the chapter's behalf. The decision to paper file the form 990 was based on a review of the 2020 instructions for form 990 and the data found via the embedded internet links in the instructions. For example, page 6 of the instructions directs the reader to visit irs.gov/filing "for additional information on the electronic filing requirement." when one visits the irs.gov link, one is directed to a web page titled "e-file for charities and nonprofits - frequently asked questions" that goes through a number of scenarios and requirements related to the need to file electronically. Based on the information and definitions provided within this faq, it was apparent that the electronic filing requirement did not apply to abigail phelps chapter dar. Perhaps this is a bad link or an outdated website, but it remains the website to which the filing instructions direct any reader looking for further information and we reasonably relied on the irs instructions and embedded links in order to arrive at the conclusion that e-filing was not necessary for 2020. My client received the november 26th letter on december 11th and it had a december 7th postmark. The letter requested receipt of the electronically filed tax return within 10 days from the date of the letter, which is not possible given the fact that twelve days passed between the date of the letter and the date of the postmark. Regardless, we have made every effort to expedite the electronic filing of the tax return. We would ask that any and all penalties be abated as a result of our reasonable reliance on the above.”