Does a cooperative of non profits with separate permits, who each file a Form 990 very year also have to file a Form 1065? The general manager of the non-profit cooperative also files a Form 941 for employees.

ANSWER

The BIDaWIZ Team's Answer:

Is the cooperative of non-profits a 501(d) organization? If so, then it is required to file Form 1065. Furthermore, this would be applicable to Religious and Apostolic Associations. Please let us know if this is or is not the case. This is referenced in IRC Section 501(d). If the non-profit cooperatives are setup as a 501(3)(c) organization, they would file the annual 990 forms each year. Also, if the general manager is just an employee of the non-profit, that wouldn't dictate a form 1065 filing.