2025-01-15T16:11:59Z 2024-05-31 990EZ 2023-06-01 474400612 NATIONAL CHARITY LEAGUE INC TEXAS SAGE CHAPTER NATI PO Box 270094 Houston TX 77227 SHANNON WITZ TREASURER 2025-01-14 2023 2024-10-15 13:58:12Z X X X http://texassage.nationalcharityleague.org X X 65426 X 62799 2627 65426 1275 48604 49879 15547 112036 127583 X 109326 127373 2710 210 112036 127583 112036 127583 NATIONAL CHARITY LEAGUE, INC ("NCL") IS AN ORGANIZATION THAT FOSTERS MOTHER-DAUGHTER RELATIONSHIPS. NCL IS A PHILANTHROPIC ORGANIZATION COMMITTED TO COMMUNITY SERVICE, LEADERSHIP, DEVELOPMENT, AND CULTURAL EXPERIENCES. NCL- TEXAS SAGE CHAPTER'S PURPOSE IS TO ENGAGE AND PARTNER IN SERVICE WITH LOCAL PHILANTHROPIC ORGANIZATIONS. OUR CHAPTER IS COMPRISED OF APPROXIMATELY 300 MOTHERS AND DAUGHTERS WHO PROVIDE OVER 4,400 PHILANTHROPIC HOURS LAST CALENDAR YEAR. 48604 48604 Brittany Weisser PRESIDENT 1.00 0 0 0 Grace Ebaugh Parliamentarian 1.00 0 0 0 Courtney Tsao President Elect 1.00 0 0 0 Shannon Witz Treasurer 1.00 0 0 0 Lauren DeFrehn Secretary 1.00 0 0 0 Jessica Bartley VP Communications 1.00 0 0 0 Nicole Mordy VP Membership 1.00 0 0 0 Stephanie Kusinski VP Chapter Engagement 1.00 0 0 0 Suzanne Hays VP Philanthropy 1.00 0 0 0 Vanaja Chilakapati VP New Members 1.00 0 0 0 Courtney Bucy VP Ticktockers 1.00 0 0 0 false false false false false false false false false SHANNON WITZ PO BOX 270094 HOUSTON TX 77277 7139822325 false false false false false false false false false false false NONE 0 NONE 0 true X 0 0 0 0 22812 30970 31428 51111 62799 199120 22812 30970 31428 51111 62799 199120 0 0 0 199120 2627 2627 0 0 0 0 0 2627 2627 0 0 22812 30970 31428 51111 65426 201747 0.98700 0.00000 0.01300 0.00000 X Part I, Line 16 Part I, Line 16 Payment to affiliates: $13,295.00 Insurance: $2,439.00 Program Philanthropy: $1,375.00 Program Leader Development: $8,384.00 Program Cultural: $17,154.00 Program Other Expenses: $3,444.00 Other expenses: $2,513.00 Part II, Line 24 Part II, Line 24 Other Assets Prepaid Expenses Beginning: $2,710.00 Ending $210.00 PART V REGARDING TRANSFERS ASSOCIATED WITH PERSONAL BENEFIT CONTRACTS (a) DURING THE YEAR, THE ORGANIZATION DID NOT RECEIVE ANY FUNDS, DIRECTLY OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT. (b) DURING THE YEAR, THE ORGANIZATION DID NOT PAY PREMIUMS, DIRECTLY OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. National Charity League, Inc Texas Sage Chapter ("The Organization") recently discovered that it inadvertently failed to timely file Form 990 information return for the year ending May 31, 2024 ("tax year 2023"). The Organization respectively requests that the IRS abate any late filing penalties under Section 6652 with respect to the tax year due to reasonable cause. Prior to tax year 2023 the Organization used an outside accounting firm to prepare its tax return. The outside accounting firm typically filed Form 8868 extensions of time to file as the Organization's preparation of the Form 990 generally was not completed at the time the return was originally due. The outside accountant previously prepared and signed the extension request and filed it with the IRS. The outside accountant later prepared the Form 990. Because the process utilized by the Organization, the finance chairperson and the outside accounting firm had an established business routine that always resulted in timely filing of the Forms 990, and thus the Organization's directors never had any heightened sense of concern regarding the maintenance of the Organizations's books and records, or the preparation of the Forms 990. The Organization assumed that this firm would file an extension for preparation of the tax year 2023 tax return, due October 15, 2024. However, the Organization recently determined such an extension was not filed and is completing its Form 990 as soon as practicable. The cause of the late-filed returns was neither intentional nor planned. The Organization reasonably relied on an established business process that had served an organization of its size well for many years without incident. The Organization's established business routine previously resulted in timely filed Forms 990. This is not evidence of willful neglect or a lack of business care. Imposing penalties in this case would be inconsistent with the purpose of penalties, as explained in the IRS Penalty Handbook. As such, the failure to timely file penalty should be abated. The Penalty Handbook provisions IRM 20.1.1.2 (11-21-17) state that, Penalties exist to encourage voluntary compliance by supporting the standards of behavior required by the Internal Revenue Code. The IRM further provides that, Although penalties support and encourage voluntary compliance, they also serve to bring additional revenues into the Treasury and indirectly fund enforcement costs. However, these results are not reasons for creating or imposing penalties." See IRM 20.1.1.2.1 (11-25-11). Lastly, the IRM provides that, Voluntary compliance is achieved when a taxpayer makes a good faith effort to meet the tax obligations defined by the Internal Revenue Code." See IRM 20.1.1.2.1 (11-25-11). In the Organization's case, imposing penalties would not enhance voluntary compliance, and imposition is not required to correct the taxpayer's behavior. The Organization takes its reporting obligations extremely seriously, as evidenced by its engagement of bookkeepers and accountants to compile its financial information, and preparing its Form 990. Accordingly, imposing penalties in this instance where the Organization otherwise has had a good history of voluntary compliance would simply serve as punishment rather than encouraging future voluntary compliance.