Attach to Form 990 or 990-EZ.| Identifier | Return Reference | Explanation |
|---|---|---|
| Explanation of late filing: | The taxpayer, California Independent Petroleum Association (CIPA) has a sister organization, the California Independent Petroleum Association PAC (CIPAC). When preparing the application for extension (Form 8879) for CIPA for tax year 2011, an extension was inadvertently sent in for CIPAC instead. The tax software program (Lacerte) used to prepare the extension lists organizations by name using the first 30 characters or so of their respective names. Because of this limitation, CIPA and CIPAC both show up in the listing as having the same name. The identical names led to extension being filed for the incorrect entity.Due care was taken to file the extension in a timely manner. The error made was inadvertent and not due to willful neglect. When the error was discovered the return was promptly prepared and filed.Based on the foregoing, and under penalty of perjury, we believe that we have demonstrated reasonable cause for late filing and request that any penalties by abated. | |
| Form 990, Part VI, Line 19 | Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | CIPA'S DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC, IF REQUESTED, AFTER THE REQUEST IS REVIEWED AND APPROVED BY cipa'S MANAGEMENT. |
| Form 990, Part VI, Line 11 | Form 990, Part VI, Line 11: Form 990 Review Process | CIPA'S FINANCE COMMITTEE REVIEWS THE FORM 990. IT IS ALSO AVAILABLE TO ANY MEMBER THAT REQUESTS IT. |
| Form 990, Part VI, Line 7b | Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders | BY-LAW CHANGES AND BOARD OF DIRECTORS MEMBERSHIP ARE SUBJECT TO FULL MEMBERSHIP VOTE. |
| Form 990, Part VI, Line 6 | Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder | PRODUCING MEMBERS SELECT MEMBERS OF THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS MAKES ALL CRITICAL DECISIONS. |
| Software ID: | 11000144 |
| Software Version: | 2011v1.5 |