The nonprofits can preserve their nonexempt by complying with a one-time relief program being offered by the IRS.

Some of the local organizations appearing on the IRS list include mutual water companies, peace officer associations, grange patron groups, business associations, food cupboards, community radio stations and booster clubs.

“Attaining 'tax-exempt' status is a big event in the life of a nonprofit organization,” said Mary Heare Amodio, president of the Lake County Bar Association. “Because of the huge impact this may have on local nonprofits, the Lake County Bar Association has compiled a list of affected Lake County organizations.”

She said members of the community who would like to review the list can request a copy from by sending an email to This email address is being protected from spambots. You need JavaScript enabled to view it.; use the words “IRS list” in the subject line.

The current situation arose when Congress passed the Pension Protection Act of 2006. In it are two important changes affecting tax-exempt organizations, effective the beginning of 2007.

First, it mandated that all tax-exempt organizations, other than churches and church-related organizations, must file an annual return with the IRS. The Form 990-N was created for small tax-exempt organizations that had not previously had a filing requirement.

Second, the law also required that any tax-exempt organization that fails to file for three consecutive years automatically loses its federal tax-exempt status.

The IRS said it conducted an extensive outreach effort about the new legal requirement but, even so, many organizations have not filed returns on time.

If an organization loses its exemption, it will have to reapply with the IRS to regain its tax-exempt status. Any income received between the revocation date and renewed exemption may be taxable.

Organizations can check their status on the IRS.gov Web site at the following link: http://www.irs.gov/charities/article/0,,id=225889,00.html.

For donors, once an organization has its exempt status revoked, their contributions are no longer tax-deductible.

Two types of relief are available for small exempt organizations — a filing extension for the smallest organizations required to file Form 990-N, Electronic Notice (e-Postcard), and a voluntary compliance program (VCP) for small organizations eligible to file Form 990-EZ, Short Form Return of Organization Exempt From Income Tax.

Small organizations required to file Form 990-N simply need to go to the IRS website, supply the eight information items called for on the form, and electronically file it by Oct. 15. That will bring them back into compliance.

Details about the VCP are on the IRS Web site, along with frequently asked questions.

“If you do not have your filings up to date, now's the time to take action and get back on track,” said IRS Commissioner Doug Shulman.

The IRS will keep today’s list of at-risk organizations on IRS.gov until Oct. 15, 2010.

Organizations that have not filed the required information returns by that date will have their tax-exempt status revoked, and the IRS will publish a list of these revoked organizations in early 2011.

If you have considered tracing your family's history, this beginner's class will provide ideas about where to start and what resources to use.

Local genealogists meet every Tuesday afternoon to share information and tips with each other. They invite anyone who is interested to join the class whether beginning or advanced researchers.

Topics covered include: researching your family through sources that can be found in your home, courthouses, libraries, and Internet; overcoming research "brick-walls" and organizing your findings.

The LDS Family History Center is open from 9 a.m. to 1 p.m. on Mondays, 1 p.m. to 5 p.m. on Tuesdays, and 6 p.m. to 9 p.m. on Wednesdays at the LDS church, Lakeport.

Classes are free for everyone, and participation does not require membership in either the Lake County Genealogical Society or the LDS church.

Everyone has ancestors, why not find yours?

The first, in English, will be held on the first two Tuesdays and Thursdays (Oct. 5, 7, 12 and 14) from 6:30 p.m. to 8 p.m. in the fellowship hall.

The second, in Spanish, will take place on the third and fourth Tuesdays and Thursdays (Oct. 19, 21, 26 and 28) from 6:30 p.m. to 8 p.m. in the fellowship hall.

The church is located at the corner of Park and Hill, right off Highway 29.

The cost of the class is $20. For further information please call Sheri at 707-349-5016.

The public is invited to attend the event that is being sponsored by the Lake County Bar Association.

Lakeport attorney Judy Conard will moderate the forum.

“The actions of the district attorney and sheriff can have a major impact on the local legal community,” said Mary Heare Amodio, president of the Lake County Bar Association. “Members felt we should host a forum that would allow local attorneys to ask questions about issue that effect the members and their clients.”

The association chose to have the event at the Soper Reese Theatre in order to accommodate public attendance at the event.

“We didn't want the event to be an 'attorney-only' event,” said Amodio. “The Soper-Reese will allow plenty of seating for both members of the legal community and the public, and will allow the local, community radio station, KPFZ, to broadcast the event live from the venue.”

The Lake County Bar Association is an unincorporated business association comprised of active members of the California State Bar Association who live or work in Lake County.

For questions about the Bar Association or the Candidates forum, contact Mary Heare Amodio at 707-263-5759.

LAKE COUNTY, Calif. – This year the University of California Cooperative Extension's Master Gardeners hasn chose the Unmanaged Apple and Pear Tree Outreach Program, also known as UAPTOP, as their as the theme for their annual calendar, with the goal of spreading the word about the negative effects of unmanaged trees on the local pear industry.

While the focus is on Lake County, it applies to any pear growing area.

The program will be benefited by purchasing one or more copies of the 2011 Lake County Master Gardener Calendar.

The calendars are full of photos and information about pear growing, integrated pest management, alternative landscape and fruit/nut trees to replace apple and pear trees.

There also are recipes and a Lake County gardening calendar. It is useful and attractive for both homeowners and commercial growers.

The calendar sells at the UCCE office for $10 and $12 if mailed. Please stop by and see it and they will be glad to take your orders by phone, email or in person, in time for Christmas and the new year.

The calendar is the Master Gardener Program's major annual fundraiser.

For further information, or to order the calendar, contact UC Cooperative Extension, 883 Lakeport Blvd., Lakeport, 263-6838, This email address is being protected from spambots. You need JavaScript enabled to view it..

The meeting will take place at the Live Oak Senior Center, 12502 Foothill Blvd., Clearlake Oaks.

Doors open at 9 a.m. with coffee available.

John Eells will present “Fun with spreadsheets – learn how to do cool things.”

Jim Erdahl will introduce the new streamlined Internet Explorer 9 for Windows 7 and Vista. He'll also conduct a basic question and answer session, so bring your questions for him.

Judy Grindle will demonstrate privacy and sharing on Facebook.

Nominations for club offices will be accepted, as elections will be held at the November meeting.

For more information visit http://lccu-ca.org or e-mail This email address is being protected from spambots. You need JavaScript enabled to view it..