WHEREAS:

The current minimum limit for organizations exempt from filing income taxes required to file an IRS 990 or 990-EZ are annual gross receipts in excess of $25,000; and

WHEREAS:

This amount has existed for a long time and the value of $25,000 is considerably less today than it was many years ago; and

WHEREAS:

According to IRS documents, it requires over 100 hours of work to learn, keep records and prepare the 990 form; and

WHEREAS:

Volunteer officers staff a large amount of small non-profit organizations, including local unions, and it would require the hiring of an accountant to perform these duties.

THEREFORE BE IT RESOLVED:

That AFSCME International seek administrative and/or legislative changes to Form 990, raising the minimum amount to $50,000 annual gross receipts which would require an organization exempt from filing income taxes, to be required to file and IRS form 990 or from 990-EZ.

SUBMITTED BY:

Matthew Davenhall, President and Delegate 
Leeanna Shaw, Delegate
AFSCME Local 304, Council 28
Washington