Asking (Again) For Americans Elect Form 990, August 2012
As Americans, we have the right to examine the public records of the corporations that have been granted a public charter. The IRS requires that the Form 990 annual report of any Section 501(c) corporation be delivered within 30 days of the a written request, whether that request has been made by e-mail or by letter.
Today — three months after Americans Elect obtained a three-month postponement of its duty to file a Form 990 annual report, I have made a formal request for Americans Elect’s 2011 Form 990 by e-mail and in writing.
The letter reads:
August 16, 2012
To the leadership of Americans Elect,
As Americans Elect publicly acknowledges at the web page http://www.americanselect.org/news/8-2011/what-501c4-corporation, it is a corporation organized under Section 501(c)(4) of the IRS code. As revealed in an a news article on August 10 2012 -- http://watchdog.org/48031/ok-boren-bails-as-libertarians-take-over-moribund-3rd-party-ballot-space/ -- Americans Elect is still active as a Section 501(c)(4) corporation. This letter makes an official request of Americans Elect in its continuing capacity as a 501(c)(4) corporation.
In its prior Form 990 for the year 2010 -- see http://irregulartimes.com/wp-content/uploads/2011/11/AmericansElect2010Form990.pdf for a permanent copy -- Americans Elect revealed that it files according to calendar years. As the IRS specifies here -- http://www.irs.gov/charities/political/article/0,,id=163101,00.html -- your corporation must file Form 990 for the year 2011 by May 15 of 2012. That date has passed.
In mid-May 2012, I requested Americans Elect's Form 990 for the year 2011. But in an unsigned letter dated May 25 2012 -- see http://irregulartimes.com/wp-content/uploads/2012/05/LetterfromAmericansElectreInquiryMay252012.pdf -- Americans Elect replied to my inquiry with the following explanation:
"Thank you for your recent inquiry. Americans Elect has not yet filed its 2011 Form 990 with the Internal Revenue Service. Americans Elect has filed Form 8868 with the Internal Revenue Service and therefore has received an automatic 3 month extension for the deadline to file its 2011 Form 990."
That three month extension expired yesterday, August 15 2012.
I am therefore writing again to formally, specifically request that Americans Elect's Form 990 for the year 2011 be sent to me at the address below. This is my legal right, as specified by the IRS here:
I reserve my full rights under law and expect your response to respect those rights. If Americans Elect has chosen for some reason to use any other alternatively publicly-requestable form to register itself as a 501c4 corporation or any other entity, I also formally request that those forms be supplied to me by Americans Elect. If Americans Elect has chosen for some reason not to file Form 990 or Form 1024 with the IRS, I also formally request that you supply to me a complete written notice indicating why Americans Elect has neglected to file these forms. The IRS requires that you supply these forms to me within 30 days from today.
I will be happy to receive these disclosures in electronic form or paper form. If you prefer to send these forms in paper form, I will of course promptly pay all costs associated with these forms' reproduction and postage. The IRS requires that if you will charge me any money for the transmission of these documents, that you inform me of such charges and the manner in which I may pay them within 7 days from today.
My contact information for receiving this information is:
52 Conway Road
Camden, ME 04843
I look forward to receiving these documents at your earliest convenience within the 30-day window available to you.
I will let you know if and when I receive these disclosures. If you see no indication in this post that I’ve received a disclosure, you can assume that Americans Elect has not complied.
Update: Americans Elect filed another 3 month postponement. We’ll have to wait until November 15.