My understanding is that if you do not file these returns you will lose you 501(c)(3) status. (If you even had one) Do you have a federal ID number? Are you incorporated? Do you have Sales Tax Exemptions? Are you a 501(c)(3)? If all your answers were NO...The IRS doesn't even know you exist!!
I would personally do a little investigating annonymously with the IRS.
My first PTO had not filed reports for several years and lost some of their official status with the state government and had to start over with all their paperwork. (I don't know all the specifics from it...but, I do know they all struggled with trying to get the organinzation "legal" again.)
There are two things here. Once you file your 990 your group will always have to file hereafter. I'm not recommending that you do anything that would be considered illegal but these are some of the arguments I have heard from other units.
If you have never filed a 990 then if you still continued not to, it is very likely that nothing will ever happen with it. The IRS doesn't audit very many parent groups and from the ones that I have seen that are audited, (very few) it is those that have filed.
Once you file, you will always have to file hereafter. In later years, if the group sees that they haven't made that much and not file, then they may face penalties and the like (you can generally talk about this with the IRS and you will end up not having to pay the penalties but it is a process and one that scares many new treasurers, especially when they take office)
These are the arguments that I have heard against filing if you never have.
That being said, you can overule the vote because it is against the law and it shouldn't have ever been brought to a vote in the first place. Just remember that the decisions you make now can and will affect those that come after you. That is probably why people have told you not to do it. Again, I am not recommending this, just giving you the other side of why they might be saying this.
I'm not sure about your group, but if I were in your position, I would go back to mine and say we shouldn't have voted on this because it is required by law. If they have a big stink about it then tell them you can't be responsible for a group that won't follow the law. My group would say ok, do what needs to be done. Or you could call/email/send a note telling the members there that it is required by law and since no one wants to get in trouble for somehting so small, you have already taken care of sending the required form(s)in. I hope this works out for you. Maybe you should amend your bylaws to state that all required tax work must be done (or something like that).
The irony of commitment is that it’s deeply liberating-in work, in play, in love. The act frees you from the tyranny of your internal critic, from the fear that likes to dress itself up and parade around as rational hesitation. To commit is to remove your head as the barrier to your life. --Anne Morris
Specically, we've never filed an informational return with the IRS and the Treasurer and I have been discussion and realize that we are required. They have never done it in the past (more than 20 years) and it was recommended by those that have been here a long time to not do it. We voted, and as the current pres I am thinking we should not have voted as we are obligated to do it - even if they have never done it in the past.
We don't want to open a can of worms for the PTO - that's the basic issue. Filing is rather easy since we only have about 30,000 a year in income so it's really a one line form.
Please be more specific. Our bylaws have some statement that says we can not do anything that goes against city, state or federal law or district or school policy.
The irony of commitment is that it’s deeply liberating-in work, in play, in love. The act frees you from the tyranny of your internal critic, from the fear that likes to dress itself up and parade around as rational hesitation. To commit is to remove your head as the barrier to your life. --Anne Morris
