Failure to make the required disclosures, upon request, shall result in an obligation to pay the requester $20 per day until the disclosure requirement is satisfied, to a maximum of $10,000 for annual returns, under IRC 6652 (c)(1)(C) and (D), but $100,000 limit on exemption determination materials (IRC 6723).
One member has already set this in motion with multiple requests and the "meter" is running on the DPCA's failure to comply:
There have been six (6) requests to date. None have been fully complied with to date.
346 Days x $20./day = $6,920. as of Dec 2, and the meter is running!
#1 REQUEST March 21st
The records supplied by ELLEN HANLEY are unsigned, undated and wholly inadequate.
The reply from JUDITH BROWN admitted no records here.
#2 REQUEST April 2nd
SANDY TEAGUE offered no help
#3 REQUEST April 25thNo reply
#4th REQUEST April 28th
#5th REQUEST May 5thANTHONY DINARDO D.M.D. replied via USPS
#6th REQUEST JUNE 15th - Before elections
#7th REQUEST Dec 2nd, 2013 - After elections
A public charity must make the following documents available for public inspection and copying upon request and without charge (except for a reasonable charge for copying) The IRS also makes these docu-ments available for public inspection and copying
A public charity must make available for public inspection its exemption application, Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, along with each of the following documents:
1. all documents submitted with Form 1023;
2. all documents the IRS requires the organization to submit in support of its application; and
3. the exemption ruling letter issued by the IRS
Annual Information Return – A public charity must make available for public inspection its annual information return (Form 990 series) with schedules, attachments, and supporting documents filed with the IRS However, a public charity that files a Form 990 or Form 990-EZ does not have to disclose the names and addresses of contributors listed on Schedule B All other information, including the amount of contributions, the description of noncash contributions, and any other information provided will be open to public inspection unless it clearly identifies the contributor
If the DPCA BOARD cannot or will not supply these records - the legal assumption is that NO SUCH RECORDS exists and we move to ...
Next: STEP #2