Hawaii – Requirement to Notify Nonprofits of Tax Benefit Revocation

SALT Report 1611 – Effective July 1, 2012, the Hawaii Director of Taxation is now required to give written notice to nonprofit organizations that their general excise tax benefits will be revoked for failure to obtain a business license or for failure to file a reconciliation tax return in a timely manner. Nonprofits that receive such a notice will have 90 days from the date they receive the notice to appeal or comply with the license and return requirements.
Also, the provision that imposes personal trust liability on a nonprofit organization’s officer, manager, or any person who has control over the funds that are collected to pay the general excise tax or any person who is charged with the responsibility of filing returns or paying tax for a nonprofit organization has been revoked.
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