UCLRG Status Report 6/28/12
We accidentally sent two copies of the last status report. Apple must have updated Mail to send one copy of the email to our Internet provider rather than one copy per recipient. The message went so fast we thought it failed so we sent it a second time.
Dumb luck wins again. When we formed the UCLG Legal Defense Fund, we didnŐt consider the possibility that we could make our donations tax deductible. We did want to make sure an appropriate legal entity existed to handle the money so we created the Fund. We chose cash accounting because it was the simplest method available. We also held all donation checks until the fund was in place, and then deposited them. The outcome is the effective date for each donation is the date we deposited it. Given an effective date of 7/20/09 for our tax-exempt status and the fact we cashed the first checks on 7/23/09. Each and every donation we have received is deductible.
The bad news is that the receipts we have sent out have the wrong donation date. We used the date the check was written rather than the date of the actual donation. We have also found out that the IRS requires we include a disclaimer asserting that you received no goods or services in exchange for your contribution. We plan to reissue all of our receipts with the appropriate corrections as soon as possible.
We have filed our IRS tax forms for 2009, 2010 and 2011. We are in the process of filing our 501(c)(3) status and tax forms with the State.