MOST VORSHIPFUL PRINCE HALL GRAND LODGE FREE AND ACCEPTED MASONS — STATE OF ILLINOIS 809 East 42nd Place (Prince Hall Va.?) — Chicago, ILL. 60653-2900 773-373-2725 — FAX 773— 624-6031 Office of the Grand Master To Right Worshipful Dv.)aine A. Smith, Depub? Grand Master, All Elected and Appointed Grand Lodge Officers, All Past Grand Masters, All Elected Grand Officers, All Elected Heads of House, All Past Masters, All Worshipful Masters, Wardens, Brethren and to All Persons about the globe vaio hold allegiance to the Most Worshipful Prince Hall Grand Lodge, Free and Accepted Masons, State of lllinois and Its Jurisdiction, MaN? 1, 2015 Greetings, "When thou liest don, thou shalt not be afraid: 'yea, thou shalt lie don, and M.? sleep shall be svOeet. Be not afraid of sudden fear, neither of the desolation of the •kicked, '.hen it cometh. For the Lord shall be th.1 confidence, and shall keep Hi.? foot from being taken." ProN)erbs 3: 24-26 All Chairmen of Grand Lodge Committees and/or Programs MUST submit a budget for the ensuing Masonic Year 2015-2016 to the Grand Treasurer no later than June 1, 2015, if you wish for your committee or program to be included in the 2015-2016 Grand Lodge budget. There will be NO exceptions. At our 2015 Annual Mid-Year Meeting, I reported the ruling by the Internal Revenue Service (IRS) to remove all of our subordinate lodges from a group exemption status for failing to file 990 forms for three (3) consecutive years and the Grand Lodge lacking the authority and power to direct lodges to file. In order to bring subordinate lodges into IRS compliance, I am hereby DIRECTING all lodge Secretaries to immediately email their EN number (Employer Identification Number) directly to me at mrci450.).att.net, AND that all Worshipful Masters ensure that this DIRECTIVE is COMPLETED so that we may begin the IRS compliance process for subordinate lodges as soon as possible. > If your lodge does NOT have an EN, go online to www irs - tax - id - numbencom or WWW.i1S.g.ON, and complete the application form online. Per the IRS, online is the preferred of application. > Upon notification from the IRS on exactly how many previous years must be filed for IRS compliance, a form for each lodge, for each year, must be completed, signed by the lodge Secretary and returned to the Grand Lodge. > I have enclosed the letter from our CPA stating everything that is required from each lodge, as of now, for a group exemption and also a sample of the online IRS SS-4 form. This will be a fast track issue with the IRS to correct the fmancial status of our lodges and requires everyone's cooperation. Worshipful Masters govern accordingly so that we may complete this task. Lodge Secretaries, take DUE NOTICE and GOVERN YOURSELVES accordingly, the Grand Lodge needs your immediate and accurate assistance in updating its database. Visit the Grand Lodge website, www.rnwphdil.com , go to the History section, click Worshipful Masters Database and read the reported information. If there are any additions, subtractions, corrections or missing information, it should be emailed to darviandrews357a,gmail.com . as soon as possible. Thank you for your attention and assistance. Contrary to misinformation, untruths, and rumors regarding the Illinois Prince Hall LLC, it's a for profit company whose primary goal to donate 60% of its profit to the MWPHGL and deposit the remaining 40% into the LLC account in the MWPHGL Credit Union for future property purchases. Annual reports are given at the Annual Communication of receipts, disbursements and profits. This is a for profit business subsidiary of a not for profit fraternity and a sound business procedure. The Illinois Prince Hall LLC has a mission statement, articles of organization, meeting minutes and is legally registered with the State of Illinois and the Internal Revenue Service. The LLC was created so there would be no liability to the Grand Lodge. Although there are members of our fraternity who are Directors, the Grand Lodge cannot dictate policy to the LLC, they are two (2) completely separate entities with opposite agendas. One makes money, one gives money away. At present, there are four (4) Directors positions on the Illinois Prince Hall LLC Board open to anyone who has expertise in finance, business or real estate. The Directors are not paid, nor do they receive any compensation, stipends, financial perks or bonuses. By direction of the President and agreed to by the Directors and with proper receipts, gas purchases may be reimbursed. Anyone who is SERIOUSLY interested, male or female, is highly encouraged to join and assist in this endeavor. Our new Constitution and By-Laws Books have arrived and most lodges have already purchased the required number of five (5) new books. It is now time for individual brothers to purchase their NEW personal law books. They are good looking and sturdy books that will last a long while and most importantly they contain all the new laws passed in the last three years, amendments that were not previously included and corrections from many years of just reprinting the law book without corrections. The United Supreme Council AASR will be holding its Annual Session, May 21 thru May 26, 2015, at the Chicago Marriott Hotel, 540 N. Michigan Avenue, Chicago, Illinois. There will be boat rides, shopping trips, casino trips, golf, local musical entertainment, meetings at the Grand East and delicious food. We are the "Host Jurisdiction," therefore, let us be "Gracious Host." There will be a Wreath Laying Ceremony by John Jones Lodge #7 after the Annual USC Session. Tickets for the Grand Lodge's Mega Raffle will be available for purchase beginning May 1, 2015 from the Assistant Secretary of each respective District. Tickets are $10.00 each with 3 chances to win up to $9,000.00. There will be a prizes for the male, female, lodge and chapter that sells the most tickets. There will be NO dispensations given for any raffles after April 30, 2015. The Grand Lodge Community Service Tee Shirts are available for purchase on the Grand Lodge website, wv,^*.mwphglii.com, for a mere $20.00 and can be worn to any community service event. After your purchase contact RW Barlow, 309-242-7188, regarding participating in the Bud Billiken parade. These are the preferred tee shirts for the Bud Billiken parade. As we enter into the fourth Masonic quarter and begin to prepare for our Annual Communication let us be mindful of the By-Laws of the Most Worshipful Prince Hall Grand Lodge, Chapter II, Article XVII, Section 5 and 6, p 43 regarding the collection of taxes, when the taxes are due, to whom they are paid and the consequences of neglect or failure to pay taxes or all monies due to the Grand Lodge. ANY and ALL indebtedness to the Grand Lodge must be paid before June 30, 2015. Fraternally Yours, V. 0,de1ieti Grand Master .Milicvid tAtty,A10 A.L. Taylor & Associates, P.C. Certified Public Accountants Chartered Global Management Accountants 119 East 95t h Street Chicago, IL 60619 Email: [email protected] Telephone: (773) 995-2990 Fax: (773) 995-2995 Website: www.altavlorcnas.com April 6, 2015 Millard V. Driskell Most Worshipful Grand Master 809 E 42nd Pl. Chicago, IL 60653 Dear MW Grand Master, With regards to the information needed to register all subordinate lodges under the Grand Lodge the following steps have to be followed: 1) Each subordinate lodge must be registered in the state of Illinois and should have an Employer Identification Number (EIN) from the IRS. (Note: an EIN is needed even if the lodge does not have employees). 2) The main body must apply for the group exemption i.e. (Grand Lodge has to do the application). 3) No subordinate lodge can be a Private Foundation (PF) 4) A subordinate lodge (chapter) must have an organization document (note: an organization document specifies why the organization is formed and how it is governed). 5) The subordinate lodges must have the same accounting year end as that of the Grand Lodge. 6) Each subordinate lodge have to write a letter stating that it authorizes the Grand Lodge to include them in the group. 7) The Grand Lodge must submit a sample copy of the governing charter that involves the lodges and their allegiance to the Grand Lodge. 8) The Grand Lodge must provide the IRS with a list of the subordinate lodges with their addresses and the name and addresses of the current officers. Please note that there are annual requirements that must be met so that the lodges will not be disqualified for lack of compliance. Yours sincerely, • -A// Bro. Aytoz/Taylor; -0A, CGMA Applying for an EIN Applying for an EIN is a free service offered by the Internal Revenue Service. Beware of websites on the Internet that charge for this free service. If you are a home-care service recipient who has a previously assigned EIN either as a sole proprietor or as a household employer, do not apply for a new EIN. Use the EIN previously provided. If you can not locate your EIN for any reason. follow the instructions on the Lost or Misplaced Your EIN? Web page. Apply Online The Internet EIN application is the preferred method for customers to apply for and obtain an EIN. Once the application is completed, the information is validated during the online session, and an EIN is issued immediately. The online application process is available for all entities whose principal business, office or agency, or legal residence (in the case of an individual), is located in the United States or U.S. Territories. The principal officer, general partner, grantor, owner, trustor etc. must have a valid Taxpayer Identification Number (Social Security Number, Employer Identification Number, or Individual Taxpayer Identification Number) in order to use the online application. Go to this link on IRS.gov: http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Apply -for-an - Employer- Identification Number-(EIN)-Online Apply by Fax Taxpayers can fax the completed Form SS-4 (PDF) application to the appropriate fax number (see Where to File Your Taxes (for Form SS-4)), after ensuring that the Form SS-4 contains all of the required information. If it is determined that the entity needs a new EIN, one will be assigned using the appropriate procedures for the entity type. If the taxpayer's fax number is provided, a fax will be sent back with the EIN within four (4) business days. Apply by Mail The processing timeframe for an EIN application received by mail is four weeks. Ensure that the Form SS-4 (PDF) contains all of the required information. If it is determined that the entity needs a new EIN, one will be assigned using the appropriate procedures for the entity type and mailed to the taxpayer. Find out where to mail Form SS-4 on the Where to File Your Taxes (for Form SS-4) page. Apply by Telephone — International Applicants 267-941-1099 (not a toll-free number) 6:00 a.m. to International applicants may call 267-941-1099 11:00 p.m. (Eastern Time) Monday through Friday to obtain their EIN. The person making the call must be authorized to receive the EIN and answer questions concerning the Form SS-4 (PDF), Application for Employer Identification Number. Complete the Third Party Designee section only if you want to authorize the named individual to receive the entity's EIN and answer questions about the completion of Form SS4. The designee's authority terminates at the time the FIN is assigned and released to the designee. You must complete the signature area for the authorization to be valid. Other Important Information Daily Limitation of an Employer Identification Number Effective May 21, 2012, to ensure fair and equitable treatment for all taxpayers, the Internal Revenue Service will limit Employer Identification Number (EIN) issuance to one per responsible party per day. This limitation is applicable to all requests for EINs whether online or by fax or mail. We apologize for any inconvenience this may cause. Responsible Party In order to identify the correct individuals and entities applying for EINs, language changes have been made to the FIN process. Refer to Responsible Parties and Nominees to learn about these important changes before applying for an EIN Third Party Authorization The Third Party Designee section must be completed at the bottom of the Form SS-4. The Form SS-4 must also be signed by the taxpayer for the third party designee authorization to be valid. The Form SS-4 must be mailed or faxed to the appropriate service center. The third party designee's authority terminates at the time the E1N is assigned and released to the designee. SS-4 Forn Application for Employer Identification Number (Rev. January 2010) Department or the Treasury Internal Revenue Service OMB No. 1545-0003 EIN (For use by employers, corporations, partnerships, trusts, estates, churches, government agencies, Indian tribal entities, certain individuals, and others.) ■ ■ See separate instructions for each line. Keep a copy for your records. Legal name or entity tor individual) for whom the EIN is being requested T.: Trade name of business (if different from name on line 1) 3 Executor, administrator, trustee, "care of" name Mailing address (room, apt., suite no. and street, or P.O. box) 5a Street address (if different) (Do not enter a P.O. box. City, state, and ZIP code Of foreign, see instructions) 5b City, state, and ZIP code (if foreign, see instructions) ct1 cv o 4a 4.., C T.: a. 4b '5 CD a ›, 6 County and state where principal business is located 7a Name of responsible party I- 8a Is this application for a limited liability company (LLC) (or a foreign equivalent)? 0, 9a 10 Yes • SSN, ITIN, or EN 8b If 8a is "Yes," enter the number of No LLC members • ir rsa is "Yes," was the LLC..3 organized in the United States? Type of entity (check only one box). Caution. If 8a is "Yes," see the instructions for the correct box to check. O 9b • 7h Sole proprietor (SSN) 0 Yes 0 No 0 Estate ISSN of decedent) 0 0 Partnership 0 Plan administrator (TIN) Corporation (enter form number to be filed) • 0 O Personal service corporation 0 National Guard Trust (TIN of grantor) 0 State/local government 0 Church or church-controlled organization 0 Farmers' cooperative 0 Federal government/military 0 Other nonprofit organization (specify) 11. 0 Other (specify) • 0 REMIC If a corporation, name the state or foreign country (if applicable) where incorporated Reason for applying (check only one box) Started new business (specify type) • CD Hired employees (Check the box and see line 13.) State ■ I Foreign country I i 0 Changed type of organization (specify new type) 11. fl Purchased going business 0 Created a trust (specify type) • O Compliance with IRS withholding regulations 0 Other (specify) lif• Created a pension plan (specify type) • 11 Date business started or acquired (month, day, year). See instructions. 13 Highest number of employees expected in the next 12 months (enter -0- if none). 12 Closing month of accounting year 14 If no employees expected, skip line 14. Household Indian tribal governments/enterprises 0 Banking purpose (specify purpose) • O Agricultural E Group Exemption Number (GEM if any If you expect your employment tax liability to be 51,000 or less in a full calendar year and want to file Form 944 annually instead of Forms 941 quarterly, check here. (Your employment tax liability generally will be 51,000 or less if you expect to pay $4,000 or less in total Other wages.) If you do not check this box, you must file Form 941 for every quarter. 0 15 First date wages or annuities were paid (month, day, year). Note. If applicant is a withholding agent, enter date income will first be paid to nonresident alien (month, day, year) • 16 Check one box that best describes the principal activity of your business. Construction 0 Rental & leasing 0 Real estate 0 Manufacturing 0 0 Health care & social assistance Transportation & warehousing 0 Accommodation & food service 0 Finance & insurance Wholesale-agent/broker 0 Wholesale-other E Retail 0 Other (specify) 17 Indicate principal line of merchandise sold, specific construction work done, products produced, or services provided 18 Has the applicant entity shown on line 1 ever applied for and received an EIN? 0 Yes Ej No If "Yes," write previous E1N here Complete this section only if you want to authorize the named individual to receive the entity's EIN and answer questions about the completion of this form. Third Designee's name Designee's telephone number (include area code! Party Designee ( Address and ZIP code ) Designee's fax number (include area code) ( Under penalties of perjury, I declare that I have examined this application and to the best of try knowledge and belief. it is true. correct. and complete. ) Applicant's telephone number (include area code) Name and title type or print clearly) O. ( ) Applicant's fax number (include area code) Signature IN. Date • For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. , Cat. No, 16055N ( ) Form SS-4 (Rev. 1-2010)
© Copyright 2024