n2021-4_b001_f11_x01_09

SALES TAX
Q. When a committee, composed of Club Members, prepare a meal
to be served to the members of our club and our guests...
and a small amountis charged for this meal, do we pay
Sales Tax?
A. Yes, Meals served to or by any social, civic, fraternal and
similar organizations are taxable.

Q. If you Club charge its members and/or guests a greater
amount at their luncheon meetings and dinners than it pays
the caterer or restaurant which furnishes the meals, how
is the Sales Tax computed?
A. The Sakes Tax is computed on the charge made by the caterer
or restaurant.

Q. Our Cub holds two money making project each year, do we
pay Sales Tax?
A. A sale made by a non profit organizaton, which does not
operate an established place of business and which does not
conduct sales on a continuing basis or on a frequently
recurring basis is construed to be an occasional or
isolated sale and is therefore not subject to the Sales Tax.
For purposes hereof, three or more sales events held during
any twelve month period shall be construed to be a
Frequent basis.

Q. As a Charitable Organization do we have a file an Income
Tax Form with the Internal Revenue, each year?
A. Yes, even though you are a Charitable Organization you mus
file under Code Secion 501 (c) 4. If you are already
filing you will tbe filing an annual return on form 990 or
990PF. This Form, according to the IRS office is due on the
15th day of the 5th month after the cose of your fiscal
year. If you are in doubt phone your nearest IRS office.

Q. What if we have never filed?
A. Get in touch with the IRS office in your area and ask them
to send you Form 1024, Code Section 501 (c) 4.

Q. Should we keep copies of these forms in our Club files?
A. Keep all correspondence and forms which your Club files
with any Government Taxing Agency. These should that
they be kept with the Treasurer's books if your Club does
not have a Club Office.

Q. If our Club has questions regarding Sales Tax or relating
to what we should or should not do, whom can we contact for
answers?
A. You may contact Mrs.Donald C. Weber, 1201 Inwood Terrace,
Jacksonville 32207 (904) 398-8918 and she will secure the
answer for you.