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Notice of Revocation of Tax-Exempt Status for Non-Compliant Organizations

November 28, 2005

The Department of Revenue and Taxation (DRT) made several attempts to allow Guam’s Non-profit, Tax-exempt organizations to be compliant with the filing and reporting requirements under Guam’s tax laws. A chronology of events are listed as follows:

June 17, 2005. First letter issued requesting for organizations to submit financial statements.

August 10, 2005. Second letter issued requesting for organizations to submit financial statements.

October 24, 2004. DRT issues via certified mail “Notice to Revoke Gross Receipts Tax Exempt Status” for gross receipts tax purposes and “Notice of Intent to Revoke Income Tax Exempt Status” for income tax purposes. These organizations had until November 24, 2005 to appeal the gross receipts and income tax revocation determinations.

Effective November 28, 2005, DRT has revoked the Gross Receipts Tax and Income Tax exempt status for the following organizations due to non-response and non-compliance. The public should be informed that contributions to these organizations are no longer deductible and that solicitations from these organizations should be reported immediately to DRT.

The organizations are listed in alphabetical order as follows:

  1. 1967 Islandwide Class Association
  2. 411th Army Reserve & Wives Assn.
  3. 4-H Art Club
  4. 502 (GHURA) Family Association
  5. A.A.F.B. (Andersen Air Force Bomber Booster Club)
  6. Agana Heights Blues Association
  7. Agana Heights Cougars Association
  8. Agana Heights Cougars Baseball Association
  9. Agana Heights Residents Council Assn
  10. Agana Heights Social Club
  11. Agana Heights Thanksgiving Association
  12. Agana Heights Youth Organization
  13. Agat Chess Club
  14. Agat/Santa Rita Senior High School Student Body Association
  15. Agency for Human Resources Development Employees Association
  16. Air Force Association
  17. Aleosan Association of Guam
  18. All Filipinos Associations Guam
  19. American Association of University Woman
  20. American Federation of Government Employees Local 1689, Inc.
  21. American Lung Association of Guam - NKA: Guam Respiratory
  22. Andersen AFB Bombers Baseball Team Association
  23. Andersen Enlisted Spouses Club
  24. Andersen Officers Wives Club
  25. Apollo Wives Club
  26. Apra Sports Divers, Inc.
  27. Arizona Memorial Museum Association
  28. Arrow, Inc.
  29. Arts Etc.
  30. Asan Residents Council
  31. Asan Youth and Community Sports Association
  32. Asardasville Kids Club
  33. Asosi’asion Famalao’an Mangef Pago
  34. Astro-Tai Studies Institute
  35. Asusiasion Famaloa’an Chamorro Giya Mongmong yan Maite
  36. Autism Society of Guam
  37. Awareness House Training & Development
  38. Barrigada Golf Club
  39. Barrigada Village Raiders
  40. Basketball Open League Association
  41. Beauty World (Guam) Ltd.
  42. Bicol Club of Guam
  43. Bilingual Bicultural Education Program Parent Advisory Committee
  44. Binalonan Association of Guam (Intl.)
  45. Blood Exchange of Guam
  46. C&G Duck Farm
  47. Cadet Parents and Friends Association
  48. Cal-Islanders Humanitarian Association
  49. Cap-Micronesia
  50. Catholic Daughters of America
  51. Cavite Association of Guam
  52. CEBU Association of Guam
  53. Central West Little League
  54. Chalan Mami
  55. Chamorro Employees Local Union No. 1
  56. Chamorro Golf Club Association
  57. Chamorro Ladies Golf Association
  58. Chamorro Military Society
  59. Chamorro Rosarian Foundation, Inc.
  60. Chamorro Studies Association
  61. Chamorro Volleyball Club
  62. Chamorro Women’s Association of Tamuning
  63. Chief Gadao Academy of Arts, Science & Chamorro Culture
  64. Chinese Golf Association
  65. Circulo Boholano of Guam
  66. Circulo Pampangueno Guam U.S.A.
  67. Civic Center of Guam Foundation
  68. Civil Engineer Corp./Officers Wife Club
  69. Class of 1966
  70. Class of 65
  71. Back to Top
  72. Clean Guam Inc.
  73. Club Nunu
  74. Club Ten Pin
  75. Cockfighter Organization of Guam
  76. Community Club of Chalan Pago - Ordot
  77. Compadres Association
  78. Consortium for Pacific Arts & Cultures
  79. Coral Life Foundation
  80. Cottage Arts Collective
  81. D.E.C.A. (Distributive Education Club of America)
  82. D.Y.A. Employees Association
  83. Dance Theatre Guam
  84. Daniel D.Y. & Maria I.S. Park Scholarship Foundation
  85. Day Nursery Community Action Agency
  86. Dededo Drug Free Organization
  87. Dededo Residents Council Associations
  88. Department of Labor Employees Association
  89. Department of Parks and Recreation Employees Association
  90. Department of Public Works Employees Association
  91. Dept. Of Law Employee’s Association
  92. Diagnat Sports Association
  93. District Leader’s Sports Benefit Association
  94. E.L.K. Hallelujah Classic Dance, Inc.
  95. Epilepsy Foundation of Guam
  96. Ex-Roxas Barangay Welfare Association
  97. F.B. Leon Guerrero Kindergarden Assn.
  98. Fanihi’n Tasi Paddling Club
  99. Far East Amateur Athletic Union of the United States
  100. Far West Laboratory for Educational Research & Development
  101. Father Duenas Memorial School Class of 1989
  102. Federated States of Micronesia Student Organization
  103. Federation of Filipino Association of Guam
  104. Fil-Am Guam Bowling Association
  105. Filipino Educators Association of Guam (FEAG)
  106. Filipino Tennis Association
  107. First District Neighborhood Association
  108. First Lady’s Committee On Prevention and Education,Inc.
  109. Former Senators Association
  110. Foundation House
  111. Back to Top
  112. Four Compadres Association
  113. Four Winds Women's Council
  114. FQ Sanchez School/PTA (Umatac)
  115. Friends and Neighbors of Navy Family Service Center
  116. Friends of Guam Libraries
  117. Friends Of The Guam Public Library
  118. G.W. Chamorro Club
  119. G.W.H.S. Class of 1985 Reunion Organization
  120. G.W.H.S. Honor Choir Music Department
  121. George Washington Class of 1988 Alumni Association
  122. George Washington High School Class of 1981
  123. George Washington High School Junior Class Council
  124. GHURA 99-82 Residents Association
  125. GHURA LIH Tenants Association
  126. Guahan Art
  127. Guahan Jaycees Inc FKA University of Guam Jaycees
  128. Guam Amateur Boxing Association
  129. Guam Amateur Boxing Federation
  130. Guam Amateur Sports Federation
  131. Guam American Vietnamese Association
  132. Guam Aquaculture Association
  133. Guam Area Service Commiittee of Narcotics Anonymous
  134. Guam Association for the Education of Young Children
  135. Guam Association of Freedom & Human Rights
  136. Guam Association of Tax Accountants
  137. Guam Association of the Deaf
  138. Guam Association of Youth Athletics Club Inc.
  139. Guam Babe Ruth Baseball League, Inc.
  140. Guam Ballet Company
  141. Guam Bayanihan Sports Association
  142. Guam Bear Athletic Association
  143. Guam Bowlers Association
  144. Guam Bowlers Federation (GBF)
  145. Guam Bowling Congress
  146. Guam Business and Professional Women’s Club
  147. Guam Cellular Softball Association
  148. Guam Chapter of American Dental Assistants Association
  149. Guam Chapter, NARFE National Association of Retired Federal Employees
  150. Guam Chapter, Parents of Murdered Children
  151. Guam Chapter, S.P.E.B.S.Q.S.A. Inc.
  152. Guam Chiefs Footballs Organization
  153. Guam Childbirth Ed. Association
  154. Guam Chinese Cultural Center
  155. Guam Commonwealth Hearings Association
  156. Guam Community College High School Division Class Of 1985
  157. Guam Community Theatre Guild
  158. Guam Council of Teachers of Mathematics
  159. Guam Council of Womens Clubs
  160. Guam Crisis Pregnancy Center
  161. Guam Cycling Federation, Inc.
  162. Guam Dart Association
  163. Back to Top
  164. Guam Drag Racing Association
  165. Guam Eagle Football Team
  166. Guam Employers Council
  167. Guam Equestrian Federation
  168. Guam Families United Corp.
  169. Guam Farmers Cooperative Association
  170. Guam Film Society Inc.
  171. Guam Fire, Casualty & Marine Ins. Assoc.
  172. Guam Frisbee Club
  173. Guam Gadao Lions Club
  174. Guam Heart Association
  175. Guam History and Culture Assocation, Inc.
  176. Guam Horsemen’s Association
  177. Guam Institute of Volunteer Executive, Inc. (G.I.V.E)
  178. Guam International Bowling Association
  179. Guam International Dance Theatre
  180. Guam Invitational Golf Classic Association
  181. Guam Islanders Association
  182. Guam Islanders Association
  183. Guam Jet Sports Racing Association
  184. Guam K.I.D.S. Incorporated
  185. Guam Latin Dance Congress
  186. Guam Lytico and Bodig Association
  187. Guam Marauders
  188. Guam Martial Arts Association
  189. Guam Master Baseball Association
  190. Guam Micronesian Travel Association
  191. Guam Military Baseball Association
  192. Guam Music Guild
  193. Guam National Guards Spouses Organization
  194. Guam Natural History Museum Fund
  195. Guam Navy Club
  196. Guam Orchid Society
  197. Guam Ostomy Association (GOA)
  198. Guam Police Department Employees Association
  199. Guam Practical Shooting Association
  200. Guam Press (Club) Association
  201. Guam Racing Association, Inc.
  202. Guam Rehabilitation Workshop Center
  203. Guam Renal Organization (GRO)
  204. Guam Resource Conservation Development Corp.
  205. Guam Respiratory & Health Association
  206. Guam Schutzhund Club
  207. Guam Science Teachers Association
  208. Guam Senior Golf Association
  209. Guam Stamp Club/Western Pacific Philatelic Collectors
  210. Guam State Band
  211. Guam Swim League
  212. Guam TB&RD Health Association
  213. Guam Veterinary Medical Association
  214. Guam Visitors Bureau Employee Association (GVBEA)
  215. Guam Visual Arts Guild
  216. Guam Youth Football League
  217. Guamanian United for Life Inc.
  218. Guamerica Tennis Association
  219. Guma Inayik
  220. Back to Top
  221. Hafa Adai Babe Ruth Association
  222. Hafa Adai Club of the Deaf
  223. Hafa Adai Jaycees, Inc.
  224. Hafa Adai Kiwanettes (Club)
  225. Hafa Adai Toastmasters
  226. Hagat Golf Club
  227. Hagon Populo Association
  228. Harry S. Truman Elementary School PTA
  229. Helpless, Homeless & Handicapped Program, Inc.
  230. HETADI (Hawaii Entrepreneurship Training & Development Institute)
  231. Hita (Helping, Instruct The Arts) Foundation
  232. Homespun Crafts Association
  233. Hospice Guam
  234. Freedom Baptist Church
  235. Humane Society of Guam
  236. I Acha’ot Guahan Siha
  237. I Agudante Na Familia
  238. Ifet Volleyball Club
  239. Inadhi Ohana Canoe Club
  240. Inarajan High School Yearbook Class
  241. Inarajan Municipal Planning Council
  242. Inarajan Shores Cultural Preservation Corporation (Guam Cultural Preservation Corp)
  243. Indian Women’s Club Of Guam
  244. Inetnon Famaguon (Child Care Cooperative)
  245. International Federation of Body Builders
  246. International Organization for Biological Control/South and East Asian Regional Section
  247. International Reading Association
  248. Isa/Nu Heights Volleyball
  249. ISLA Center for the Arts
  250. Island Rams Football Association
  251. JFK Reunion 1971
  252. John F. Kennedy Class of 1986 Alumni Assn. (Musicians Against Drug)
  253. John F. Kennedy Class Of 1987 Alumni Association
  254. John F. Kennedy High School Alumni Class of 1976
  255. John F. Kennedy High School Class of 1988 Alumni
  256. John F. Kennedy Parents – Teachers Association
  257. John F. Kennedy Reunion Class of 1979
  258. Jones Act Repeal Coalition
  259. Jose Vicente Fund for BMT’S
  260. Back to Top
  261. Kennel Club of Guam
  262. Kiawekupono O Ka Lia Dancie Group
  263. KM Condominiums Homeowners Asso.
  264. Korean Association of Guam
  265. Kosai- Kai
  266. Lambunao Association of Guam (Iloilo, R.P.I.)
  267. Latte Guam Association
  268. Latte Jaycees
  269. Leyte-Samar Association of Guam
  270. Liebenzell Mission of Guam
  271. Liguan Community Association of Guam
  272. Liguan Dolphin’s Football Team
  273. Little Red School House
  274. Lizama Family Reunion - 2001
  275. Man’Halla Canoe Club Of Guam
  276. Mangilao Improvements Organization
  277. Mangilao Sports Association
  278. Manukai Athletic Club
  279. Maria Ulloa Elem. School PTA
  280. Marianas Amateur Radio Club
  281. Marianas Association for Retarded Children (Citizen)
  282. Marianas Association of Conservation Districts
  283. Marianas Auxiliary of the Navy Relief Society (Navy-Relief Society)
  284. Marianas Flying Club
  285. Marianas Gamefish Club Association
  286. Marianas Military Museum Foundation
  287. Marianas National Parks Association
  288. Marianas Naval Officers Wives Club (MNOWC) Bazaar
  289. Marianas Outdoors Ministries Inc.
  290. Marianas Paddlesport Racing Association
  291. Marianas Recreation & Parks Society
  292. Marine Drive Exchange Merchant Owners Association
  293. Marriage Encounter (Guam) Inc.
  294. MCM Voluntary Association
  295. Merizo Civic Improvement Club
  296. Merizo Youth Organization
  297. Metro Manila Association of Guam
  298. Micronesia Conservation Society
  299. Micronesian Computer Exposition Foundation
  300. Micronesian Institute of Technology
  301. Micronesian Regional Tourism Council Inc.
  302. Mindoro Association of Guam
  303. Mmosaic
  304. Mom and Pop Choir Association
  305. Mongmong Community Improvement Club
  306. Mongmong Resident Council Association
  307. Muscular Dystrophy Association
  308. Musicians Against Drugs
  309. Back to Top
  310. Nalsian-Manaoag Balikbayan Association
  311. NAVCAMS WESTPAC First Class Petty Officers Organization
  312. NCS Community Association
  313. Network Enterprises, Inc.
  314. Non-Commissioned Officers Wives Club
  315. Northern Little League of Guam
  316. Okinawa International Guam
  317. Ordot Community Advancement Association
  318. Ordot Youth Club
  319. Pacific Aid Organization FKA Santa Rita Community Key Club
  320. Pacific Area Research Institute
  321. Pacific Asia Travel Association Micronesia Chapter (PATAM)
  322. Pacific Asian Studies Corp (UOG)
  323. Pacific Health Plan
  324. Pacific Jaycees Inc.
  325. Pacific Post Secondary Ed. Council
  326. Pacific Sports Official Association
  327. Pacific Studies Institute
  328. Pacific War Museum Foundation
  329. Palace Restoration Association of Guam
  330. Palauan Committee
  331. Paluman Tasi-Outrigger Team
  332. Pangasinan Association of Guam
  333. Papito Ranch Ed. Institute
  334. Para Hita Association of Guam
  335. Paradise Jaycees
  336. Paranaque Association of Guam
  337. Parents Who Care
  338. Partnership For A Drug Free Guam, Inc.
  339. People for Choice
  340. People Helping People
  341. Philippines Scouts Association of America, AUS Guam Chapter
  342. Pigua Heights Resident Council Association
  343. Piti Middle School Parent-Teacher Association
  344. Puntan Orote Association
  345. Back to Top
  346. Rainbow Jaycees
  347. Rainbow Jaycees Para I Famagu’on Foundation
  348. Republican Women of Guam
  349. Resource Referral Service
  350. Resources for Community Development (RCD)
  351. Retired Senior Volunteer Program Guam Advisory Council (RSVP)
  352. Ricardo J. Bordallo Foundation
  353. Ritanians Guam USA
  354. Roadrunners Funbusters Club
  355. Robbie Webber Youth Soccer Association
  356. Rota Communication Assoc. of Guam
  357. Rotary Club of Guam Sunrise
  358. Rotary Club of the Marianas
  359. Saint Anthony Condominium Homeowner’s Association
  360. Saint Francis School
  361. San Carlos City Pangasinan Association
  362. Santa Barbara Gardens Residents Corporation
  363. Santa Barbara School P.T.A.
  364. Santa Rita Intramural Softball Association
  365. Santa Rosa Residents Council Association
  366. Science Expo Association
  367. Scout Leaders Foundation Ltd.
  368. Seafarers International Union
  369. Sell Our System (SOS)
  370. Servicio Para Y Famagu’on
  371. SHA Enterprises DBA: Aerofrech Guam
  372. Si Pare Association FKA: Yona United Youth Club
  373. Sinajana Residents Council Association
  374. Sky Channel of the Pacific, Inc.
  375. Society for the Prevention of Cruelty to Music
  376. Sons & Daughters of Guam Club Inc.
  377. Southern Cowboys (Guam Youth Football League)
  378. Southern Sports Official Association
  379. Spina Bifida Association of Guam
  380. St. Anthony Spiritual Healing Club
  381. St. Charles (Guam) University
  382. St. Francis School P.T.A.
  383. St. John’s Parents & Teachers Council
  384. St. Mark’s Universal Schools
  385. Student Body Association of the University of Guam NKA Student Government Association
  386. Student’s Musical Talent Association
  387. Summer Sault Camps, Incorporated
  388. Back to Top
  389. Sword Inc.
  390. Talofofo Channel One
  391. Talofofo Golf Association
  392. Talofofo-Bandan Ladera Resident Council
  393. Tamuning, Tumon North East Little League
  394. Tao Tao Hagat Assn FKA Agat Planning Council
  395. Taxi Drivers Association of Guam
  396. Team Guam Veterans Co-Ed Softball Association
  397. Teen Challenge Guam, Inc.
  398. Teen Choices
  399. The American Legion Post 53
  400. The Chamorro Music Preservation Society
  401. The Chamorro Rose Society of the Marianas
  402. The Chinese Contractors Association of Guam
  403. The Executive Wives Assoc.
  404. The First Lady’s Committee for Special Projects AKA: Komota Para I Minauleg Guahan
  405. The Guam Beauty Association
  406. The Guam Growth Council
  407. The Guam National Physique Committee
  408. The Guam Nurseryman's Association
  409. The Guam Waveriders Association
  410. The Healthcare Management Association Of Guam
  411. The Jan Rubinstien Foundation
  412. The Kiwanienne Club of Guam
  413. The Korean Community Women’s Club of Guam
  414. The Latte of Freedom Corporation NKA Latte of Freedom Foundation
  415. The Manenggon Memorial Foundation
  416. The Pacific Agricultural Construction
  417. The Pacific Research Institute
  418. The Santa Marianas of Guam
  419. The Society of Cultural Exchange
  420. The Sunshine Club
  421. The University of San Agustin Alumni Association Guam Chapter
  422. Toto Garden Residents Association
  423. Tree Under Golf Assocation
  424. Back to Top
  425. U.S. Air Force Ladies Reserved Org.
  426. U.S. Naval Sea Cadets Corp.
  427. Uman Founduweisom Federation of Guam
  428. Umatac Garden Resident Council Association
  429. United Aklan Families of Guam
  430. United Filipino Families Assn.
  431. United Guamanian For all Mankind UGAM
  432. United Ostomy Assoc., Inc., Guam
  433. United Samar Association of Guam (USAG)
  434. United Service Organization Inc. (USO)
  435. United Youth (District I)
  436. United Zambales Foundation of Guam
  437. University of Guam Chamorro Association
  438. Untalan Middle School PTA
  439. UOG Marine Laboratory Foundation Inc.
  440. Visayan Assoc. of Guam
  441. Voc-Tech High School Class of 78
  442. Volunteers are Important People Guam Advisory Council
  443. Western Consortium for Continuing Ed. For the Health Prof.
  444. Western Pacific Association of the Disabled
  445. Western Pacific Orthodontic Association
  446. Wettengel Elem. School (Employee’s) Sunshine Club
  447. Women’s Program Coordinators Organization
  448. Y Inetnon Famalaon
  449. Yigo CTC Action Team
  450. Yigo Little League Baseball Assoc.
  451. Yigo Parent Teacher Action Group
  452. Yigo Parent Teacher Organization
  453. Yona GHURA Residents Association
  454. Yona Youth Club
  455. Young Entertainers Society
  456. Youth Development International,Inc.
  457. Youth for Youth Organization
  458. Youth Inc.
  459. Youth With a Mission
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